Company Registrats'on Number- 04761827 The Charity Regislr*ion NUmr is-_ 1097838 Tysoe Children's Group Limited Report and Accounts 31 August 2024
Tysoe Children's Group Limited Report and a¢¢ounts for th• year •nd•d 31 Augu$t 2024 Contents Page Charlty Infomatlon Trustees. Annual Report Statement of dlrectorn, responslbllltles Independent ExamIne$ Report 14 16 Funds St•tements.'. Statement of Financial A¢tNibe$ ststement of Financial ANIbe$- Pnor Year $tatern¢nt Mgvements in funds Revenue Funds 18 19 20 21 Fixed A$¥et fund¥ Incom• and ExNdrtults aceount Summary ol funds 21 22 21 lane• 8h••t Not•8 to th• accounts 23 24
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 The Trustees present their ReFrf)rt atyj Accounts for the year eThJed 31 August 2024, which also comprises the Directors, Report required by the Compans Aci 2(th. Reference and admlnlstratlve detalls rh• eharlty nam•. The legal name ol the charity is'.- Ty3ce Children's Group Limited The charity is also known by its operating name. Tysoe Children's Group Th• charlty's ar• OP•fallon and UK charttsbl• r•gistrallon. The charity is registere<l in England & Wales wth the Charty C¢)mmission in England & W¥l&s ICCEWI with charity number 1097838 Logal ¥twcturv of th¢ charlly The Charity is constituted a5 a ccfflpany limrted by guwantee. registered under the Companies Acts and rt's goveming document is a Memorandum and Arb"des of Assotssation under company legislation. By operation of law 811, Iru8tee$ are ¢Jife¢tw under the Companies Act 21Th and all dire¢tor$ are trustess under Chantses legislation aThJ hav& r&spon$ibilities. a$ $u¢h. under both Company and charity legislation. The trustees a all individuals. The prlnclpal operatlng addre, telephone number and emall and web addreBs of the charlty am:. The Old Firè Station Main Street. Tysoe Warwick5hire. CV35 OSR Telephone 01295 66(24 Emèil.- •dmin@tysoKhlldrn$4royp.¢o.uk Webslts.. https..Ihww.ty808chlldron8gmupo.uk The registered Offi of Ihe ¢hanty fgr Cornp8nie$ Act purposes the same as the owraling address shown above.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 The Trustees Sn office on the date the report was approved were:. Alana Grocott- Chairperson Karen Shortt- Secretary Judy Webb- Finance Director Huw Crosweller Sarah tlouthwaite Kayleigh Lewis Jessica FrientBartleit Rowena Taylor The lollowlng person¥ •wved Trust durlng th? year ended 31 August 2024 :. The trustees who served as a trustee in the reng penod. and. if applicable. th&r dates 01 appointment lx resignation dunng the year were- N•m• R•R•ttr•d Judy Webb- Finance Sophie Stephens- Fundraising Alana Grocott- Chairperson Karen Shortt- Secre¢ary Huw Crosweller Sarah Douthwaile Kayleigh Lewis Jessica Fnend-Barlett Rowena Taylor November 2023 No¥emter 2023 No¥emi*r 2023 At the Annual General Meeting all ¢w$tee$ wil rwiie. however they are eligibl¥ lor reappoinlmenl il they so wish, unless they have served for a tem ol six years or Icryer. All the trustees are also members ol the charity.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Objects and activities of the charity The purposes of the charity as set out in its goveming document The Ch8rity Is wnsty"tuled 8s a cornpany limrted by guarantee arky Is therefore govemed by a Memorandum and Artsdes olAssoc4ation. The dire(knis ol the company are also trustees of the Charity. The Charity's prinaple actNities continue to be that ot. Enhanang the development arKI edu¢ats"on of ¢hildren primanly under $tslutory sd)ool age by" Encouraging parents to Ltnderstand and provide for the needs of their thildren through community groups and by offering approwate play. education and care facilrties and training courses, together wth the right of parenis to take responsibility for and to become Involved in the activities of suth groups. ensunng that such groups offer opportunitse5 for all children whatever their ra¢e, ¢ullure religi¢n. m¥an$ or ats"lity," . Encouraging the study ol the needs of such thildren and their lamilies and promoting public interest in and recognition ol suth needs.. . Instigating and adhering to and fvrtheriThJ the 8ims and obj'ects of the Pr+Schod Leaming Alliance, . To edLKate boys and girls up to school leaving age through th&r time occupation so as lo evelop their physical. rnental and spiritual capabili*'es Ihat they may grow to full maturity as individuals and members of s¢x• and that their crmdrtions of life rnay be irnproved.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 The main activities undertaken in relation to thOsepUOS8S during the year. Tysoe Children's Grp is w to all thildren aged 18 mlthS to 11 yèars. offering a range of year-round services to meet the needs of families in the local community and those of the surrounding towns and villages. As a childcare provider the charity works In partnership wilh families to prowde the best possible educational experiences for all the children cared for. Day nursery Eady years educats'on is provided in line with the Earfy Years Foundation Stage statutory framework and Ofsted standards. ensuring that as an earty years childcare provider the charity meet5 the learniry, development. and ¢8re of chldren frryn 18 months to 5 years or age. The Sparks room provides carè for children ag•d 18 months to 3 yèars old. At this age the room 1$ lull ol energy. planning is centered aroun¢J the dilferent Interests and needs ol the individual children who are provided wrth opportunities to experience a wde range of carefully selected activities and resources to su'mulate their ever4Jrowing rninds. Children are prepared for the tr8nsi¢ion to Ihe Flames room by encouraging iThYependenl choice5 and b005ting self-confidence and awareness. The Flames room provides care lor children aged 3 to S years old. Days are carefully planned and tailored to individual learning needs, thildren are CLJnts'nued to be SUPFM)rted in their independence and free flow play allows chIldn to make their own chryces atrKJut (he acty'vitses they want to lake part in and the resour$ th31 they want to play wrth Frorn Aryil to October children in the Flames room attend a weekly loresl school session wrth a lully gualified loresl $¢ho¢l leader. For children In their final year ol the Flames room slaN woth with parents and carers and local schools to support school readiness, ensuring children a prepared for the transibon to salool ty encouraging independen, confiden. and resilience.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Both rooms benefit from use of a shared sensory room where children can explore the world through their senses helpiro them to understand things such as cause and effect and to develop ernotional awareness. Across both rooms fresh air is a vtsl part of the day wth p18nned outside ctivitie5 as well as time to run around and have fun. In the Flames r(x)m play flows treely between Inside to outside. Children's progress is dosely monrtored by all staff with regular written and photographic observations recording Childn.$ achievements and skills. whith are shared with parents and carers wa a secure app'EY Parent,. Children in tM)th rooms are supported in toilet training and encouraged to be as independent as possitrk in their toileting needs. The day nursery operates from 7.45 to 6pm with moming and aftemoon sess$ available. Breakfast, lunch, and dinner are catered for thrcMJghoLrt the day. Wroparound ¢•re A before and aftèr $¢h¢1 dub provKlès wraparour¥J ¢hild¢are f¢Y ¢hildren aged between 4 and 11 years of age (reception to year 61 attendin9 Tysoe Primary School. Clubs are run by an experienced an(J qualified team offering a sale and welctsming environment to all children. Before school dub Indudes breakfast and afterschool dub offers snacks and the opb'on ol a hot dinner. A daily walking bus is also provided to and from Tysoe Pnmary School. Belor¥ s¢h¢d clubs operatès from 7.45am with brèakfasl and th& walking bu$ d¢parts"ng for scho at 8.30 arn. At 3.30pm the walking bus retums lo Tysoe Children's Group with home time at 6pm. Hollday Club Holiday club run5 throughoul the sthool holidays Ifollowng Warwic*shire County Counci15 acadernic lirnetablel, prowding 8 fun envircffiment for children from 4 to 11 years of age (reception to y¥ar 61. Holiday club operates from 7.45am wrth breakfast. lo Wrth lunch and a hot dinner provided, flexible sessions can be booked vth'n these tirnes. Volunt•èr8 Vdunteers are cruaal to the operth.on ol the charity. Volunteers consist ol., all the trustees, without whom the charity would not be able to operate.. the walking volunteers who operate an essential service for children and parents alike." and volun¢eers wrthin the setting Such as kitchen assistants who ensure the children are catered for throughout Ihe day. We are truly gr8tefvJl for the continued support of vduntÈers and enctsurage thè parents and caw$ of Childrn at Ty50e Children's Group to volunteers in all aspects of the charrtls ath"eS. Grant making pglicies The charrty does not make any grants. However, $eMS can prOded at a reduced rate or for no charge where potential users would be pude from availing themselves ol the charity's servIS due to finanaal hardship.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 The short temi aims and objectives. This year has been one ol celebration, d)arrfJe and staknlisation. Tysoe Childrens Group lebrated the wonderful milestone ol 'n9 operational lor 20 years. first opening ils doors to the children of Tysoe and surrounding communrties In April 2(X)4. The whole community were invited to an open day in Juty to celebrate with Ihe staff and thiljren. There has been one substantial change to the watsng model ol the children's group in the last year- following discaJssions wrth Tysoe Pnmary Schcx)l. before and after school dub ceased to run from the children's group In March 2024. The provision moved to the school site to be operated by the school, the move has been beneficial to the children's group. allowing more provision for 18 months to 4 year olds between the hours 0107.45- 09.C() arbd 16 00-18.C() on our own srte. and for the school (*ildren who are able to stay on the school srte from 08.(XJ-17.30, to partipate in ¢lh&r after adJvilie$, and hav¥ a¢¢g$$ io a wd¢r range ol ag$ appropriate re$our¢¢$. Holiday club has not been a growth area for the children's group as increasing numbers ol children taking up all-year.round places al the nursery has meant that places av8ilable for holiday dub were lirnrted. Holiday dub is now limrted to KS1 children on 8 request basis. Th$r& has also been ¢hang& lo the Govemmenl Earty Years Funde11 hour$. from April 2024 working parents of fv/o year olds were ae to requ&st 15 hours ol free childcare. Currendy all requests for funded hours have been provided. Vvhilst the re¢rurtment ¢riws acxoss the chikl¢8re sedor as rewrted in pwiws years r#main8. recruiimeni * the children'$ group ha$ s¢abilised wrth all pra¢iitioner posts recrurted to- there 18 no longer th¥ n¢e4 lo routsnely rely on addilional $lalf hcwrs agen¢y w¢Yk¥r$ lo rnaintsin staffing levels as we have had to in Pfewws years. Like previous year there conts'nued to be a f)j5 on stsff Ifaining. enslrring staff had the skills and knowledge required and were supported to cary ou¢ their jobs. Increased nurnbers of children requirin9 greater levtrls Of supptyt remained and training reflecied this 3 members of st8ff are bèing supported through Level 2 and 3 Eady Years EducAt(x Apprents¢eship$, with 1 members of staff CometIng their apntsCesh1ps and gainiThJ qUalificatS. Dunng 202312024 the charity CCtinU1 to". 1.Maintain and increase the number of chihlren that use the day nursery. 2.Maintain a robust bank balance by reduuThJ debtors and improving managernenl ol working Capital. 3 Improve indoor areas and ensure resour¢£s havè high educa0n31 impact 4.Tts meet the charitablè objethves 8r¥J offer services that arè Judged as'Good" IOfst8d. November 20221. 5.Continue to offer forest school as a valuable addits'on to the childcwe provison. 6.Inve51 in staff learning and devdopment. 7 Maintain an effective relationship wilh local 5th0015 to support scFttxA re8dine53.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 The charitys strategies forachieving its aims and objectives in the future. 1 Developrnent and support of the current management tearn and thildcare practitioners. 2.Continued locus on leaming and development opp)rtun.es for staff. 3.Further development ol the cumtsjlum. 4.Improvement ol outdoor spaces to ensure they are high quaity leaming environments. 5.Renewed focus on p8rent and carer engagernent. 6.Fundr8ising Ioc81ty and through grants. The Charity will continue to provvje hh qualty, fiexitle childcare to meet communty need to maintain and Increase th8 numters of chik1ren usitvj Ihe settjng. The Charity continues to make use of the Earfy Education Funding and develop a prograrnme of fvndr8ising even15 to generate fund5 fcf its core purpose. The maSn achlevements and perfomance of the charlty durlng the year. General Tysoe Children's Group 18 OFn to all thildren aged 18 months 10 8 years. offering 8 range of yèar- round services lo meet the needs ol families In the l¢xal MmUnty and Ihtsse of the surrounding towns and villagès, and work In partnèrship wth familiès to provide the best po$$ible educational experiences lor children. Set in the refurbished Old Fire Station in the heart of Tysoe wllage and surrounded by beautiful open green spa¢e. Tysoe Children's Group provicles 8 53fe environment. rich wth opportunities both indoors and ouldcors wth 8 lar9e se¢ure outdrr play area and a separate woodland schtr)l. Day nursery The nursery wag inspected by OFSTED in November 2022 and was awarded 8 Good rèb'ng. The nursery Is approved to offer Earfy Education Funded plarm to 8113 year old$ In the teim following their third birthday. as well as the extended 15 hours enbuement and the Working Parent Funding for 2 year old children from April 2024. We also offer places for children re1¥In9 2Help funding for two year old disadvantaged children who meet the counts'es eligibility criteria. The nursery continues to floLJrish with a total of 62 th'l¢en registered." 35 f the 3 years plus age group and 27 for the under three's. Tysoe Children's Grwp retains rts appeal in the Ictal area by offenng a great flexibility for parents and children using the nursery, Vth a mix ol pa for aTrJ funded sessions at an affordable pri.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Before l After4chool and Hollday Clubs The before and after sthool dub ceased to run from the thiljren's group in March 2024. wth the provision moving to Tysoe Primary Schod. Holiday club Is available lor KS1 children on a request bas. Additional Services & Income Stream8 The Charity rents hvo up5tsir5 oifice Spaces. Affects on the charfty'8 achSevements .Many parents continue to work trorn home which can dmase the need for wraparound care. Se f8milies are now operatin9 on reduced finances. and this ha5 affected their decisions on whether to sènd their tildren to nursery or use as mary hour$ as they weviously might hav¥ done. .The existence of sirnilar organisations. and private nurseries. in nghbOuring villages which effectively compete with the Charity. There is increased o)mpets'tion in terms ol holiday dubs and forest schools. .The contsnu3n¢e tsf E8rfy EtIOn Funding by wbh¢ authorities. withdrawal of which would seriously eff8a demand on Ihe $&w$ offered by th¥ Charity. .Demo9raphic changes in the local community. whth impacts C the uptake ol available places. The dlfference the eharftys perfomiance durfng the year has made to the benellelaries of the ch&rity and to the wldersoelety Tysoe Children's Group operates frorn 7.45arn lo 6prn five days per week for $1 weeks of the year to provide day nursery. and where requested Foundation Stage and KS1 hdiday dubs for the community,. meeting the Olste<J standard. The charity has continued to successfulty provide a faolty for the benefft of the village and neighbouring villages and towns.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Structure. governance and management of the charity The methods used to recrult and appolnt new charity lrnstees. New trustees are recruited from rnembers of the compary lirnited by guarantee being persons with an Interest In the over811 rt)IeVes of the charity. New trustees are appointed throu9hout the year as necessary In accordance with the Memorandum and Artsths ofAssoc4ation, otheMise, they are elected al the AGM each year. The poliTcies and procedures for tho induction and training of trustees. All new Directors arè provide(I wrth an infomialon pack containitvj details ol the PAemorandum and Articles ol Assooation, reserves. finanaal perfOman to date, budget, Insuran cover and marketing plan. 1 Direclors are asked to sign a Directors Agreement detailing their olgationS as an individual and how the Directors a5 8 group will operate. The charttys oryanlsatlonal structure. The d¥y-tCdaY managèment reswn$ibilty imFAementiThJ p¢qic4es Is ¢amed out ty a lull time Centre Manager. The Manager Is supp)rted by h¥0 Deputy ManagerlRoom Leads. three full time and six part-time mernbers ol staff. Directors and Cornrnittee meet rn¢nthly lo discuss and plan objectives and imrjementalion thereof. Matters of general ¢¢n¢ern are raised with all membefs. The Directors are elected at an Annual General Meetsng aThJ consist of the lollowng members.. alA Chairperson. a Treasurer and a Secretary blNot less than 2, nor (han 9. elected Members cllf they so deride, not more than 3 Members rnay be cJ>oNed by the Directors All quéstions at any meetiNJ arè ¢Jèt8m)in8d by simF4è majonty votès cast by membèrs pr•s•nt. with each member having one vote. In Ihe event of an equality of votes. the Chair may exerase second vote as a Ca$'n9 vote. Not less than 60 per cent ol the Direciors. induding cwpted mernbers. shall al the lime of election or cwption be farnity Members. In the event that this requirement cannot be achieved, the Members in General Meetin9 rnay elett Affiliate Mernbers to rnake up the balan subject to each ofthose Affiliate MÈmt*rs beiryj approved by the lo¢al Br8n¢h Exewfve Committee of the Eady Years Alliance. The Director5 and Committee shall be elected for a terrn of one year at the Annual General Meeting. Retiring Directors are eligible for r&dection unless ihey have already served a5 Director5 in any cap8city for six cwseixrtwe years.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 The ChiTelEx8CUtive Officerand other senior managementpersonnel to whom day to day management is delegated Yvonne Dillon is the Centre Manager. The trustees delegate the daY-taY management of Tysoe Children's Group to this member of stsff as detsiled in thw'r job descn"ption. The Charity as • part of a widernelwork The Charity is committed to a scheme of conts'nuous improvement and to provide a continuity of care with other Earfy Years Foundation Stage providers. To achieve thi5, the Charity is also member of tre Earfy Years AJlian¢e and the National day Nurseries As50¢1ati¢n. The Manager attends regular perfoman¢e and networkirrfJ meetin9s with other local Centre Manager$ organized by Eady Years Officers employed by Wathickshire County Counal. In addition, the ntre has a strong working relabonship wth the reception teachers at knal Primary Schools to irnwove sthool readiness. The charttys rnlatlonshlps wlth othergmups. charhles and Indlvlduals The Charity has active working relationships wth. amongst others, W8rwick5hire County CounrAI Earty Ye8r5 Team, Otsted, Early Years AJli8nce. Natsonal Oay Nurseries A55CO8ty'on. Day Nurseries and local primary s¢h¢ols. Families ol children using Tysoè Children's Group aut¢maticalty b8me members ol the Chanty aThJ are enuraged to ¥dUntr. All the Director$ either have children that use the Tysoe Children's Group andlor have an interest in the objectives ol the Charity. The trusto8s'bankers and advisors Bankers Cwperative Bank. PO Box 101. 1 Ballojn Street. Mathster. M60 4EP 10
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Financial reviow The charity& financial position at the end of the year ended 31 August 2024 The financial posits'on of the charity at 31 August 2024 and comparatives for the prior peri. as more fvlly detailed in the accounts. can be summarised as fdlows'_ 2024 2023 Net lexp8ndtturnVlncom• 52.985 1,107 UnreslrKled Revenue Funds availab for lh• general purpose5 of the chanty Designated Fixed Asset Funds roi81 Unrestrlcted Funds 211.S89 151,276 7,198 218,787 8,526 159,802 Fleslricted Revenue FuTrJs R•siricted Fwed Asstl Fund$ 215,023 221,023 Tot•1 R•strl¢t•d Funds 215,023 221,023 Total Funds 433,810 380.825 Flnanclal revlew of the poslllon at Ihe reportlng date. 31 August 2024. The board of truslees Is satisfied wilh the performance of the Charity during the year and the position 8131 $1 Augusi 2024 The Chanty 1$ able io ¢ontinve lis a¢tivityes during the coming ye8r. and thè Charity's assets are suffioent to fulfil rts obligations. but the Chanty needs to Improve its Income in or(Jer to maintain conknnued viability in lutLwe years. The princjple funding sources in this year were.. .Fees lor the provision ol childcare paid for by parents arKI ¢Jrers .Local Education Authorrty Early Years funding for 3 and 4 year clds , Working Parents 2 year old entiuements and 2Help programme funding Expenditure has supported Ihe key ot4edives by funding the provision ol fvll day care for children throughout the period. Speofic changes in fixed assets are detailed in Ihe notes to the accounts.
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Pollcles on reseThes Reserves are retained to prowde lor fulure acb"vibes and to allow lor future caprtal expenditure on the repair and replament of the Charity's leasefv)Id prernises and equipment. also to ensure any future trading losses can be covered. The 81m ol the Charty is to hold 12 mths expendrture in unrestri¢xed liquid reserves. whid) would amount to about £124,OLX). The justification for the level of desired serveS beiThJ set at one yearf expenditure is that the Charity would then have time to seek atsmative lunding if any of rts major fvnders withdrew finaroal support. Current unreslncted reserves stand at £211,589. This reserve is currenuy designated to cover 1 month salary ana PAYEINI costs and addib.onal eXnSeS Incurred dunn9 a lendar month. Avallablllty and adequacy of assets of each of the funds The board of trustees is satisfied that the charivs as6ets in eath fund are available 8nd adequate to fvlfil ils obligations in resr*ct of ead) ftjnd. Rlsks and uncgrtalnues laclng tho charlty The Trustsès havè imF46mèntèd a comprehensivè risk management proc8ss. in linè with the Cabinet Office Management of Risk Guidance. They have identified the major risks to which the Charity is exposed and established effethve mibgation plans. The Trustees review the risk register every quarter. The Charity is satisfied that the systems in Pl to rnitigate their exposure to the major risks are adequate. The risk regisler is availatle to wew on request the Charrty. 12
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Plans For the Firture Summary of plans for the future and the trustees. perspective of the future direction of the eharlty The Charity Intends to build upw ils pa51 athievements ty continuin9 Its present operations. The Chaiity continues to work towards the business plan to inuease demand lor the services offered and to ensure the future financial viability of the Chanty. Employment of dlsabled persons The Charity has an equal opportunibes p)Iicy in place which is adherad to when reuuiting ernoyeeS. The premises e accessible to dIsaed people. Dotalls of Tho Indopendent Exarnlner R J Woolley FCCA, CTA Chartered Certified A¢¢ounlant Crown House York Road Shiplonthorpe Y043 3PF 13
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Statement of the Directors. and Trustees. Responsibilities The charitys trustees are responsible for the preparation of the accounts Tn acLJ)rdance with the terms of the Companie5 Act 21x6. the Charities Act 2011 arKI the Charibes IAccount5 and Reports) Regulations 2008. Notwthstanding the expli(it requiiernent In the extant ststutory regulations,the Charities lAcntS and Rep$) Regulatsons 2(J)8. to prepare the finanaal statements in accordance with the SORP 2LX)5. in view of the fad that the SORP 2005 has been withdrawn. the Trustees determined to intefpret this responsibility as requiring them lo follow current best practice and prepare the acc4xJnts according to the FRS 102 SORP (Statement ol Recommended Pr8Ctice for Accounting and Reporting by Charrtiesl 2015. 18s amended by the Bulletin issued In February 20161, (The SORPI. In particular, tha Companies Act 20C6 and charity law ruIre the Board of Trusteès to prèpare rinancial statements for each financial year which give a true and fair view ol the slate of affairs of the charity as al the end ol the financial year and of the surplL(s or deficit ol the charity. In preparing those finanual staternents the Board 15 required to". - to prepare the accounts In accordance wrth United Kingdom Generally Accepted Accounting Practsce (Unrted Kingdom AccountirrfJ Standards and applicabje lawl. - select suitsble armuntiro pdicies and appty them csiStenY.. - make judgements and estirnates that are reaSonae and prudent.. prepare the financial statements cfi the going concem ba&s unless it is inappropriate lo presume that the chanty will continue in business. stst¥ whether appli¢able a¢¢ountirvJ SndardS and s¢atemw)ts of recomrnended practi have been lollowed. subjecl to any materi81 departures disdosed and eXained in the finanrAal siatemenls,. The13w reqLJires thai the trvslees must noi approve the a¢(y)unt$ unless they are satisfied that they give a true and fair view of the state of aflairs of Ihe ¢haity and of the $urpJus or defiat of the charity for the year. The Trustees are also respOne for maintsiniThJ adequate a(Lounbng rerdS which disdose with reasoriable aur8¢Y at any tirne the finanual tx)srtion of the Charity and whi¢h are Suffiuenl to show and explain the charity's transactions and enae them to ensure that the finanaal statements comply wth the Companies Act 20 and comply wth regulations made under the Charities Act. They are also responsible for safeguarding the assets ol the charity and henTr lor taking reasonable sleps lor the prevenbon and detectkjn of fraud and other irregularrties. The Trustees are also responsible lor the contents of ihe Trustees, report. and Ihe statutory responsibility of the Independent Examiner in relaljon to the Trustees, report 15 limited to examiriing the report and ensuring that. on the face of the report. thère arè no rnaterial inconsistencies wth the figLJres disdosed in the finarKJal staternents. 14
Tysoe Children's Group Limited Cornpany Reglstration NLJmber- 04761827 Trustees. Annual Report for the year ended 31 August 2024 Method of preparatlon of accounts- Small company provlslons The financial statements are Set out on page5 18 to 37. The financial statements have been prepared irnplernenting the FRS 102 SORP Iststernenl of Recommende(J Practice for Accounting and Reporting by Charrtiesl 2015, las amended by the Bulletin Issued In February 20161, (The SORPI. and in accordance with the Financial Reporting Standard 102, (effective 1st January 20161 These financial statements have been prepwed in accordance with the provisions in Part 15 01 the Companies Act 2(. ap1¢•ble to ¢omp8nie5 subje¢1 to the small companitts regime. Th1$ report was approved by the board 01tru$ w 17 Dxen*er 2024. ALANA GROCOTT Director and Twsle• 15
Tysoe Children's Group Limiled Report of the Independent Examlnerto the Trustees of the charltable company on the accounts for the year ended 31 August 2024 I report to the Tnjstees on my examination of Ihe financial statements of the thantab18 cxjmpany on pages 18 10 37 for the year ended 31 Augu512024 whith have been prepared In accorthnce with the CharitEs Act 2011 (the Act) and with the Financial Reporting Standard 102. leffect)ve 1st January 20161 as mrA1ffjied by FRS 102 SORP Islaternent of Re¢rrEnde PractiTr for Accounbng arKI RepoTbng by Chariliesi 2015, las arnended by the Bulletin Issued in February 20161, (The SORPI. published by the Chanty Commission in England & Wale5 ICCEWI . and Uer the hLtoncal cost convention and the aCun.n9 kx4wies set wi on page 24. Respectlve respomlbllhles olthe Trustees and the INlependent ExaMIr and the bash ofthe report AS describ8d on page 14. you, the Chatab coryanys Tnjslees. who are also Ihe Directors of the Company for the purwses of Cornpany law, are responsib for the pwarabon of financial StslerTEnts in accordance with th• Companies Act 20L. the charit Act 2011 and all other aPPlblaW and with United Kingdorn Generally Accepted Accounting Pracbce, applicabb 10 smalkr enbbes. and for being $absfied that the financial Statements give a twe and fair view. The Trustees consider thal the audit r8quirerrÉnt of Section 14411) of Ihe Charities Act 2011 lthe A¢tl does not apply, and thai there is no requirerrni in the rnerrbyandurn ar artides of the charity for the conducting of an audit, and that the a¢nIS 40 not require gn audit in acranCe vAlh Part 16 of ¢Unpan A¢1 20ce and that no marnbor or mMr$ havè requèst an audit putsuant to s. 476 of the Companiès Act 2(N)6. As a consequgncg. the Tru8teg8 hav8 Ihal the finan¢i81 $tstem8nts bg Sutpct to indyndent ex8mination. Having satisfied mysey thai finanoal stai•Mnts ar• noi r•quirnd to be alited undfrr any16gal provision, or otherwise, and are elva1b for Indendent ¢xaminabon. my responsibility lo'._ •) the finAncl slat• olthe chAnty under Sethn 145 olthe Pd". bl lollow th• applicabk8 pr¢c•dums in the Dir•dioM giv•n ty lh• Chamy C¢)mmissK)n undèr soctien 145(5llbl ol the Act. 8091$ ol Indgwndwrt Sts¢wn¢nl ond of work undgrtak¢n I report in rèspèct of My txamination of the ¢hanVs financial Slan0n Carritd out under s145 of the Aci. In carrying Out my examination, I have lollowed all the applicab DIrectn$ 9i¥en by the Charity Commission undgr section 145lSllbl of Ihe Act setting out the duties ol an independent examiner in relation to the conductsng of an independent examinatson An independent examination incjudes a reviv of the arJunting records kept by the eharitsble company and ol Ihe zccounling 5y5tQrn5 by the tharitats cornpany ar s cornparison of the financial statements presented wilh those records. It also indudes conshJ2ration of 8ny unusual rtems or di8eloBure$ in Ihe finanual siaiemenis, anLI Seeking expknaiion$ fr(m you. as Tru$iees. concemiNJ such matters. The purpose of the examinatson is lo e5tsblh as far as Possib Ihal there have teen no breaches of charity legislation and that, on a iesl bask8 of evKJ&nce k¥an1 to tr arTh)unts and dLscbsus made. the finantsal statements comptywith the SORP. The undertaken do not Koye all evK*nce that be required in an audiL and infomiation suppIN8d by the Tru51ees in the course of Ihe exarninab.on B not subjected to audit tests or enquiries and does not cover all the matters that an audrttywoukj u)n$KJer in ar an ¢pinion. planning and conduct of an audrt gces beyond the limit asSUrae thal an iTrJepeTrJent exaMina.0n can prov#Y8 Consequently. I do not express an audil opinion on Ihe given by the financ4al siatements. and in particuLgr, I exp$$ no opinion as to whether the finanual Slatnts gwe a true and fair of the affaits of the ¢h3rity, a my reFQrt is lirnited to Ihe matter5 set ¢Jth in the staterrnnt below. 16
Tysoe Children's Group Limiled I pLanne¢l and PerfOed rny exarnination so as to Satisfy myseifihat the obiecbves of the independent examination are achieved and before finalising the report l obtained wntten assuran$ from the Tnjstees of all material matter8. Indep8ndont Examinefs Ststement. Report and onIon SubJe¢t 10 the limiWtw$ upon the Scope ofmy as delaikd afthe. I have ¢omptsd my examinats"on.' and Can confirni Ihat-.- The a¢unt$ ol thi$ charitabk rAynparby a not requi to f a]1 Part 16 01 the Companw Act 2[.. Thh Is a ky)rt in restct an exInatiOn out ur 145 ofthe A£t and in k)rdan with Directws given by the Charity Cornm) under SectiC 14S(5llbl ol the Actwhich may be applwble,. and that no mat¢nal matters have lo my ottenbw in nItson wlh thg examinabon giviry mg cau to V6 that in any maienal reSpe..- accounting records wer8 not kepl in respect of the charity as wuirad by SeCtn 386 of the Compani88 Act 2006 and Section 130 of The Chanbe$ 2011." the financlal statettnts do not arLorrl ilh those records." the financial statements do not ¢iplY with the appIlb requInts concmin9 fomi and content of 8ccoun15 Set eut in 5eclion 396 01 the Compan5 Ac¢ 2( olher than any requirThnt thai the #ccoun15 giv8 a 'Irue and fairf vw. which Is not a matter consKlered as part of an independent examination. have not tyeen prepared in accordance the and prinop$ let out in the FRS 102 SORP Istalemenl of Recommended Prathce for AccounlirrfJ and Reporting by Charit) 2015. las amend&J by the BUltin issued In FebNary 20161. SORPI. I have no conrm$ and have Cl across no other matters In connec¢ion wilh the examinatyon lo which attention should be drawn in this report in order to enab a proFer ur*rstandir¥J of Ihe finanal slaternents to be reached. Slgnqd:. R J Woo118y FCCA CTA- lTrJep8ndent Exarnirnr charte Cethfied Ac£ounlant Crown House York Road Shiplonthorpe Y043 3PF Th18 report was slgned on 17 December 2024 17
Ty80e Chlldren'8 Group Llmlted - SLqtement of Flnanelal Actlvltles for the year ended 31 August 2024 Statement of Financial ActivitiTes (including the Income and Expenditure Account for the year ended 31 August 2024. as required by the Companies Act 2006) SORP Ref Currtrf y•r Currnty••r Unr•8knctq Funds Currorty••r Totsl Funds Prlor Y8•r Totsl Fund Funds 2D24 2023 Incom8 a Endovrnonts from: Donations & Leg30e$ Charitable actNilies Other trading InveslThnts A1 63 276.22 270 816 563 416.405 270 816 4,550 358,810 466 140.176 Total Incomo 277.378 140.676 418.064 364,117 Exp•ndltur• on.. Raising fund$ Charitable actNitie5 B1 3,207 359,803 224.393 140.676 366,069 Total expondlture 224.393 140,676 366,069 363,010 Net Income for the year 52,986 S2,986 1,107 Transl•r% betn nd1 16.C(01 N•t In¢om• •ft•r tr•n•f•rn S8.985 16.0001 62.986 1.107 N•t mov•nnt In fund• 58.985 52.985 1.107 RKon¢lllatlw of funds... Total funds brought forwar<1 159,802 221.023 380.825 379,718 Total fund8 carvled lorward 218,787 215,023 433.810 380,825 The'SORP Ref indicated above is the dassthcation ol income set out in the fomial SORP docjjments. As required by paragraph 4.60 olthe SORP. the brougm foAYard and carwl forward futhJ$ above have agreed lo the Balance Sheet. A separate Statement of Total Recognised Gain$ orMJ Losses 1$ not req a$ thi$ $imenl indude$ all recogni5ed gain5 and1055es. All activities derive from continuing operaiions The notes attached on pages 24 to 37 fomi an Integral part of these accounts. 18
Ty80e Chlldren'8 Group Llmlted - SLqtement of Flnanelal Actlvltles for the year ended 31 August 2024 Tysoe Children's Group Limited - Analysis of prior year total funds. as required by paragraph 4.2 of tho SORP Prior Year Prior Year Prior Year Totsl Fund FuThl$ 2D 20 Inccffio from.. 0on81ions & Legaryes Charitabl8 actNilies Other trading aGtwit*S Inveslm8nls A1 3.545 267.827 1.005 90.983 4,560 358.810 291 291 Total Incomo 272.129 91.988 364.117 Expendlture on.. Raising funds Chantabk actNrtie5 B1 3.207 3S9.803 269.624 93.386 Total oxpendlture 269,624 93.388 363,010 Not lexpendKurelllnccfflo for the year 2,SOS 11,3981 1.107 Tran818rn bOtn fvndB 16.C#XII Not IrKome after tran8f•rn 8.505 17.3981 1.107 Net mov•mont In funds 8.505 17,3981 1.107 Reconclllatlon of funds:. Tot41 funds brought forward 151.297 228.421 379.718 Tot•1 lund• Tled lorward 169.802 221.023 380.826 All o¢tivities derive from Continuing opew¥tions A separats Slalernent of Total Recognised Gains and Lo88e5 18 noi required as Ihis statement indudes 811 reeognised gains and losses.. Th• notss attaeh•d on pag•s 24 to 37 fomi an intègral of th•s• aeeounts. 19
Ty80e Chlldren'8 Group Llmlted - SLqtement of Flnanelal Actlvltles for the year ended 31 August 2024 Tysoe Chlldren's Group Llmlted - Resources applied Sn Ihe year ended 31 August 2024 towards flxed assets for Charity use-_ 2024 2023 Funds generated in the year as delaikd in the SOFA Resources apPld on funthonal fixed ass61s 52.985 1.107 12,3391 N•t r•sourc•s avallabl• to fund charltabl• aetl¥ltl•s 52.985 1.232 The r8sourc8s appli8d on fM8d 8SS8t5 fcrf charity uye repreaenls th8 C05t of addith'orN. Movoments in revenue and capital funds for the year ended 31 August 2024 Revenu? accurnulated fund8 Unr•strkt•d RMtrfct•d Funds Funds 2024 2024 Totsl Fund# 2024 Last y•ar Total Funds 2023 Accumulated funds brought forward 151.276 1S1,276 144,883 Recognised gains and1085e5 before trar15fers 52.985 52,985 1,107 204,261 204,261 145,960 (Fromlryo unrestricted re¥•fi funds 7.328 7.328 5.316 Clo•lng r•v•nu• fvnd• 211.589 211.569 151.276 Flx•d assét lund• Tot•1 Lut y•ar Tot•1 Fut)di 20Z3 FdI 2024 FurKI$ 2024 Fund• 2024 At 1 September Transfer Itolllrom re¥enuo lund$ 8.526 11.3281 221.023 I6.OCl 229.549 17.3281 234.865 15,3161 At 31 August 7.198 215.023 222,221 229,549 The purposes of the tTansfer5 to fixed a58et fuTrJs are in Note 20 to the accounts and under th8 accounting polw Accounting for captsl grants aThJ fixed assetfunds.. The notes attached on pages 24 to 37 fomi an Integrnl part of these accounts. 20
Ty80e Chlldren'8 Group Llmlted - SLqtement of Flnanelal Actlvltles for the year ended 31 August 2024 Summary of funds Unre5triGted RestriGted and Funts Designated funds T¢)t•l Fund L•¥t Yo8r T+Jtal Funds 2024 2024 2023 Ravenue accumulatsd funds Revenue de$vJnated fu$ Fixed asset fund5 211.589 211.589 151,276 7.198 215.023 222,221 229,549 Total fund* 218.787 21S.023 433,810 380,826 The not9¥ attached on Pa9 24 to 37 form Jn Intsgral pJrt of th¥ accounts. 21
Ty80e Chlldren'8 Group Llmlted - SLqtement of Flnanelal Actlvltles for the year ended 31 August 2024 Tysoe Chlldren's Group Llmlted Income and Expenditure Account for the year ended 31 August 2024 as required by the Companies Act 2006 2024 2023 In¢om¢ Income Operatn8 417,238 363,826 InvestnI ineome Interest recewab 816 291 Gro•• In6om• In th• ymr b•for• YP0¥1 Ii•m• 418.054 364.117 GroH In¢omg In t yur In¢ludlng ¢xuptlon•l l¢•ms 418.054 364,117 Expendltu Charrtaa expenditure, exthding (prec48"0Tr and amortisatv Depre¢ialion and amorti$aiion Fundraising costs Guvernance ¢o$l$ 356. 7,328 350.528 7,6SS 3,207 1,620 1,645 Totsl •xp•ndltur• In thè y•ar 365.069 363.010 All activities derive from continuing operalions In èc¢ord8n¢* with the provision$ of Ihe Coryanits Acl 2(X6. tho headings and subheadings used in the Incomè and Expenditure account have been adapted lo refiect the 8P8aal nature of the charitys actiwtie8. The notes attached on pages 24 to 37 lom) an Int•grnl part of these accounts.
Tysoe Children's Group Limited- Balance Sheet as at 31 August 2024 SORP Note Rtf 2024 2023 Flxed a88ets Tangible assets 222,221 229.549 Current assets Oeblors Cash at bank and in h8nd 10 B2 46,774 212.627 26,813 146,213 Total current assets 2S9.401 173,026 Credltor4: amounts falllng due wlthln one year 11 C1 147.8121 121,7501 Net Current A85ets 211.589 151.276 Total a88ets olth• Chartty 433.810 380.825 Total aa88ts of the charlty are funded by the funds of the charlty, as follo... R•8trlcted fund8 Restricled Revenue Fund RestriGtsd Fixed Asset Funds 17 02 17 D2 215.023 221,023 215,023 221.023 Unmtrlct•d Fund8 Unrestricte¢J Rèvenue Funds 17 D3 211,589 151.276 Deslgnatsd Fund$ Designated Fixed Asset Funds 17 D3 7,198 8.526 Total charbty fund• 433.810 380,825 The'SORP Ref indicated above is the classifi¢ati¢)n ol Balance Sheet items as set out in the formal SORP docurnenls. A5 required by paragraph 4.60 of the SORP. the brought fOArd and carried forward funds abovt have been agreed to the SOFA.. The d1CtOrS are satisfied that the company is entilled to exenWK)n trorn the wuirement to obtain an audit under sectson 477 of the Companies Act 20¢A. Tho members hava not mquir6d the Company to obtain an audit in aCcoanCe section 476 ofthe Act. The 1CtorS ad(nowledge their spOnsIbl1itS for complying wth Ihe requirements olthe Companies Act 2006 wrth SPect to accounting CordS and the preparation of accounts. The ¢harrty Is subject to Independent Examination underchanty legislation. and the report of the Independent Examiner Is on page 17. The finanoal statements have been ppared in accordan 1th the provis*)n$ in Part 15 of the Compan$ Act 2006. applicabk to cornpanie5 5ubieLI to the 5tnall cotnpanies regitne. Judy Webb Director and Trustee Approved by the btsard of trustees on 17 December 2024 The notes attached on pages 24 to 37 fonn an integral part of these accounts. 23
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 1 A¢counting policies Polielès relating to th• production of the aecounts. Basis of preparation and accounting convention The accounts have en prepared on acuuaL% basi5. urthTthe historical c05t COnntiOn. in accordance with the Financial Reportiro Stsndard 102. leffeclive 1st January 20161 and'FRS 102 SORP Istalerrent of Recommended Practice for Accounting and Reporting by Charrtsl 2015. las amended by the BUltin Issued In February 20161. (Tha SORPI, publishéd by Charty Commissii)n in England & Wa$ ICCEWI. effetti¥e January 2016, and In acranCe with all applicable law in the charrtls jurisdidon of registration, except that the charity ha5 prepared the financial statements in accordance with the FRS 102 SORP (Stalement of Reccrfnmended PractKe for Accounting and Reporting by Charities) 2015. las am8nd8d by the BU1n Issued In February 20161. IThe SORPI, In preferen to the previous SORP, the SORP 2005. which has withdrawn. nOrthstanding the fad that extant statutory regUlatn$, the Charitie5 (Account5 and Repo) ReguL4bws 2Q08 refer eyplKWy lo the SORP 20C15. This has been do to accerd wrth current practice. Followlng accovnting pc4lcl88 In 8¢• prforto the SORP 2016 Under the SORP 2015. where there Is no spectfic Fequirement lo adopt a p8rbr)Jlar accountiTrJ requirernenl, a charty may follow their exi$iing a¢¢ouniiNJ polic$ pro¥thd Ihai the N)Iicy and r¥bied di$¢lo$ure$ made aw con$i$lent with aGrnpled aGGounling praclice. This thanly has dwded thai the accounbrw polrios whb il followed prior to the SORP 2015 shall Contin lo follod. Rlsk8 and future auumptlo Th¢ ¢harrty 1$ a public benefft enlty. There are ne rnalerial judgernts, apart frcffi those in¥cfvng estffnatms, that managem8nt has mado in the procass of applying the entty's accounting polioes that have any signthcAnl effecl on Ihe amounts recognised In the accounts exept thoge relating to Ihe (o#en rotss of fixod asso1 ¢J0pfotr8110n. There are no key assumption8. olhei than the going concern basB. concemiThJ Ihe future, and other key sources of ¢$timation unrtainlY at the reporting date that have a svJnthcant nsk of causing a material adjustment lo the carrying amounts of g$$ets and liabilit Wrthifi the reporfty Perd. Policie$ relaling to C8tegorie$ of income and incom• r¢cognilii)n. Nature of Income Gross Income represents the value. net of value added tax aTrJ diso)unts, of goods prowded lo custonrs and work Carried out in respe of Sel¢e$ provKle(I to ¢u$t(ffttS. categOe$ of Income Inceme Is calegorised as irttffle from 8Kchar¥Je tr8nSaCtKS Itrac Inccffj) and incorrÉ frcrn non4xchang8 transaction$ Igiftsl, investNni in¢m and other incl. Incorn? from exchangg transactioThJ Is received by the charty lor goods or serwres supplied under contract or where eniiJerTEnt Is subjeGI to fu111n9 performan related conon$. The in¢e the ¢harity recei¥* Is appioximaiety equal in value to the good5 or seNces suthied by Ihe tharty lo the purthaser. Income from a nonryexchange itansactlon is where the chaiity receives value from tt)È donor without provKling equal value in exchange, and includes denatiens of Moy. gor•Js and serwKes freely given wthoul gwing equal valve in exchange. 24
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 Income recognltlon Incorne. whether from exchange or non exthange transa(on5. 15 re(x)gnls in the stslement of finanoal adwities ISOFAI on a receivable basis. when a transaction or other event re5ulls in an increase in the charity's a85els or a reduction in rts liabilrts and whan Ihe chanty has kgal entthmen( tha incorne fd Probab and can be maasured Inceme subject to tem5 and condrtms which rnu5t be lOre the chaw is entrtled to Ihe resource5 is not recognised until the condrtions have been rn. l inco 15 accounted for gross. before deductiry arry related fee5 or costs. Poll¢l¢s rglaling to •xpendlturg on goods and services providwl ¢0 the Charity. RKognltlon of Ilablllvm and •xp•ndl¢W• A liability. and the related expenditure. is rec09nd Wfi a kngal ¢yrknnsiructw8 c4A4ab"on exi$t$ as 8 resutt of ¥ past event. and when it is more likely th8n not that a transfer of economK benefits be required in Settment. and when the amount of the ebligatien can measured oi reliabty estimated.. Liabilities arising frorn future fvnding cornmitments aThJ coThstruLINe oblvja1Tr5. induding perfomianc4 related grants, whefe the timing or the amount of the luture e4)endrturÈ required 10 settk the oblvJation are uncertain, gi¥e rise to provision in Ihe a¢¢ounis, wh¢h 1$ revd ai the a¢couniiN4 year end. The provi$ion is increased 10 refleLX any increase5 in liabili1185, and is decreased by the util1satJn of any provision within the period, and reversed if any provision is no longer required. The$¢ mo¥ern?nl$ are charged or erted to SpecI1¢ lund$ and a¢tivilie$ lo whi¢h the provi$ion wlats$. Allocatlng eo&t to actlvltl8• Direct ¢o$l$ that a $peufKoly l•t¢d to •n acvity •r¢ •llo¢•led to that •cli¥rty. Sh•r¢d ¢ired co$t$ gn¢ Support costs are apportioned beeen actwitKs. The basis for apporhonm8nt. which ts co1$tent appld. propothnate to the clrcuntanC•s, M:. Staffing. on the ba$1$ of time $rRnt in conneaK)ft witti any pathcubr adNty. Staffing- on a per capits basKs. ba8•d on Ihe number ol of peop empbyed wthin any partiular activty. Pr8m16es rolatod costs- on the proportion offlr¥Jr aiea ocwpd by a particular activty. Non 5poclflc support on the b¥sbs olthe us#ge ol Teswrttss. in tem$ of lirne t4ken. ¢aw¢ty u$ed. request made or other measu$ E•tlm#tstsn t•¢hnlquM used in apportNing t$. tw are do on 8 Se b•$i8 Volunt¢•rs In acttjrdantt wth the SORP, and in recognrtioft olthe dfiCU$ in placing a monetary value on Ihe contribution from volunteer5. the Gonlributson of volunleeT5 1$ not Ined wilhin Ihe Inc¢yrE of the charity. However. the tmstees value the signfficant ¢onlributth) mad¢to the of the d)anty by unpaid vdunteer$ and this is describeil rnore fulty in Note6. 25
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 Policies relating to assets. liabilities andprovisions and other matters. T•trglbl Ilxedass¢ts Tangible fixed ass818 are aSured at their Orlal cost Wal. or subsequent revaluation, or if donated, 88 describad above. Cosi value includes all CA)sts e4)ended in bringiN4 Ihe asset into its inten(W worknng nd"on. Depreciation has been pro¥e at lolhjwring r31e5 in orderto lIe off the assets to their anticipated re5Ual value ove estimated uful lives. Leasehold premi$e$ Plant and machinery 2 % $tyauM lir 20 % reduung balancé A regular annual r8viv ol the Iik8lihood of 8sset inwaimnt ts urJert8k8n. A¢6oun¢iny for uplt•l grèn¢• •nd flx•d ••••t fvnd•. The board ol tru$tee$ consider Ihot. In order lo compty the ststent of Rectyntw)ded Pr8ct¢e for Acwunting and Reporting is$ved by the Charity Commissioners for England & Wa$ Irthsed June 20081, gift$ of tangible fixed asset$ or gran15 of a capital nature given for specrfic purposes and fully utilwd in the fvrtherance of the obFcts of the charity should be credrted lo the re18vanl fixed as8et fvnd aftw the sums ha¥e been property eXnded on the r?&trictad purpose. The related a$s¢t 1$ $hown in the balanc $he¥i at the fvll ¢ost ol acqui$ilion or $ub$equent revaluation. If a$sel$ are purchased with unresiricied funds Ihen a desKJnaid fixed asset fu 1$ ueated. Ilthe related assets are subiecl lo reslriclions by the grant rnakirYJ organrJation on their use and disposal, then these restrictions are noted in the fixed asset section of the9e a¢Unt$. In $u¢h orcumstances. the fixed a$set fvnd eated 1$ Ireaied 4$ a re$iri¢ied fixed asse¢ fund. During the year there wa5 8 transfer to re8tri¢Xed fixed asset fiJnd5 01 £nil12023- £nil in 8cDJrdance wth thi5 policy.} AS the related assets are depreaaled. then a transfer is made fmm restrKled fixed 88sel funds to unrestrthd revenue reseNes lo reflect the dimunrtion in the asset subpci 10 the resiriction.ln ths year. a $um of É6,00012023- £6.0001 was transferred from re$inL#ed fixed a$$et fuNJs10 vnrtstnaed re¥eTh $We$. If the related assets are not subject to restrittions tythe grant makiw organis8tth on t use and disposal. IhÈn the rixe(l a55el fund creale(l is Irealed as a designated fixed a55et fund. An arnounl of £nil1202> £2,339) was credited ta designated fixed asset funds In accordanc8 with this policy. As the related assets are depreryaled, then a transfer is made from designated fixed asset funds to unrestricted revenue reserves lo refiect the dimunrtion In the asset. In this year. a $um of £1,32812023- £1,655) wa$ Iransfer4 from deswjnated fixed OW¢ fvnd$ 10 un$trie revenue reseryes, in cornpliance wrth this funding policy. The effect ef this treatment 15 that the of the de8wJnated restiicled fixed asset fiJnd5 equajs the nat book value of the fixed assets. Any residual118bilrty to the donor ansing from. fOrÈxnp. the assei's future sale, is disdosed as 8 contingent liability unless Ihe evenl that woukl trKJger repayrrEnt of gr3nt beco$ probabk in whith case a liaiNIty for repayrnenl is recognised Insefar as this policy reL8tes lo Gownment grants and lo Ihe extent that it may a departure from the Statwnent of Standard Accounting Praclice Numr4. such departure isjuslffied on the basis that it L8 In order to comply with the siatemenl of Retotnmended Pra¢ti¢e for A¢¢ounling and RepDrhry Iwsed 20081 issued by the Charity Commissitsners for England & Wale5. 26
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 Debt¢)rs Debtors are measured at their recoverab arnounls at ihe tsance sheet date. Credltors and provlslo Creditors and previsons are measured on Ihe convents.onal accruaL8 bas. P8n$lon8- defined contrlbutlon The ¢h¥rty operates ¥ defin contribution nSIOn sche. ContrilxJlior aTe tharged to the prvfit and lo$$ account as they become payab in accordance with the of Ihe scheme. Fund Accounting Unrestricted funds are availab lor use al Ihe di8rxetiM of the trustees in fijrtherance of the gera1 objectiv88 ofthe Charity. Designated fund5 are unrestricled fuTrJs eamarked bythe Trustees for parbcular purpos05. Restricted funds are subjeded to restncons th811 expendrture inpJ88d by tha dOrr or threugh the tarn18 of an appeal or a$ impl by law. 2 Lloblllty to tsx•tlon The Trustees consider that the charty satisfs the tests set out in Paragraph 1 Schedu18 6 of the Finance Act 2010 for UK corporation lax purposes. Accordingly. the Charty polenbalty exempt from laxalion In respect of Income or caprtal gain$ re¢eived wrthin ¢ategor$ Covered by Chapier 3 part 11 of lh& Corpor•tson Tax Aci 2010 or Section 256 of the Taxation of Chargeae Gains A¢1 1992. to Ihe extent Ihat such incorre or gains are applied exdusiwely on the 5wcifi Chantab objects of the charty and for no other puw. Value Added Tax is not recoverab by th? charity, and 18 thergfor¢ Induded In the re*¥ant ¢o$ts In the ststent d Finanoal A¢ti¥it 3 Wlndlng up or dlsjolutlon of the ¢h¥rlty 11 upon winding up or dissolution of the charty ther• rernain arry assets. sfier the sab5faction of all debts and liabilit. the assets represented by the accumulaled fuTrJ Shall be transferred 10 80Th Other charrtable body or bodies having similar objects lo the charity- 4 Slgnlllcance ol flnanclal Instruments to the chartty'¥ pojltlon There are no finanaal instruments with svJnfficant irylicab.ons for Ihe charitys finanual posth"on. 5 Net Idellcltllsurplus belore tax In the the Ilnanclal year 2024 2023 Net Idefi¢itii$urplu$ fOre lax in the Ihe financial year 1$ Slat after charging". Depre¢iation of OWW fixed asse1$ PensKn c05t5 7.328 2.790 7.655 2.608 6 The ¢ontrlbu¢lon of voluntee Volunteets from our lo¢al tommunty make a vital tontritxrtion to our Charitab organisabon ai ¥ariou$ lèvels. From th Voluntary ManagerTEnl C(xnmittee. to Walking Bus A5515tsnt as well a5 5upporbng the staff in Variou5 Otherway5 to deliver the first class fieXIb ser¥ice Ihat we offerto our Djslomers. 27
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 7 Staff costs and emoluments Salary costs 2024 2023 Gross Salar$ extluding trustees and key managÈnni IOnnel Empknyerfs National Insufan( for all staff ErDpbye¢s operabng costs of defined contnbutH)n wn5ion 251.018 9.827 2.790 231.865 7.344 2.608 Total salaries, wa985 al related costs 263.635 241,817 Nurnl)8rs olfull tlrne 8mpIoy••s or full lime equlvalents 2024 2023 The averap number of tetal full tThe equivaknl staff in the year w88 10 18 Th• •$llm•t•d•qulv•l•ntnumborof lull $1ff dWoy¢dln dlff•r•ni4¢Uvlll•$ In rh• yw was... Engaoed on tharitabk• a¢ti¥ilies Engaged on managenI and administratn 14 Th• lIm•1¢dlI tlm• wulv•l•nl ttum)¢r ol•ll •mplofft•$ •bo¥• 10 Nerther the trustees nor any persons ttffjneded wrth them have reIVed any remuMratJn from the charity er any r818led entity. erther in the cuNenl or pnor year. No employees recW emdumenis lexdvding pension costs) irt exc$ d £eO,OW F4r •nnum. 8 O•lln¢d ¢ontrlbutlon nsIon $¢h•ms The charity operate$ a defined ¢ontnbUtTh pen$ion s¢heft. the co$t$ of %4thich a $ho%¥n above. Any Iiabilite$ and a$$et$ associated wilh the s¢heft* are shtrwn Under debtors and rjedrtors. 28
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 9 Tangible fixed assets Land and Builtllngs Plant & Machlmry Total Cost At 1 September 2023 Addrtion5 331.935 79.885 411.820 At 31 August 2024 331.935 79,885 411,620 Oepreclatlon At 1 September 2023 Charge for the year 109.027 73.244 1.328 182.271 7.328 At 31 August 2024 116.027 74.672 189,599 N•t book vlu• At 31 Au9U$t 2024 216.908 5.313 At 31 Au9USt 2023 222,908 8.841 229.649 The charity ha$ been gifted the sole use ol a pw of land by a l¢MI ¢hur¢h. wrthoul betwfft of1og¥l owner8hip. No ¢apitsl value has been attributed to lha ryh¢s in those a¢¢ounts. 10 O•btor8 2024 2023 Trade debiors Prepayments ond accrued inc¢m• 46.774 25.198 1.615 46,774 26,813 11 Cr•dltor8'. amounts falllng du• withln one y•ar 2024 2023 Tmt1e credito A¢¢wal$ Deferre(J Incorr- Unre5triLled & dtssgnated funds PAYE, NIC VAT Bnd other taxe5 Other credrtors 4.863 1.645 36.330 4.437 537 5.388 1.620 10.340 3.385 1.017 47.812 21.750 29
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 12 Penslon commltments 2024 2023 PenSn cmimrtments under defined contribukn schern8s within one year 2.845 5.500 2,646 8.600 13 Financial commitments under operating leases 2024 2023 At ¢h• y••r end th• ¢h•rfty had •nThl ¢tynmi¢mn¢ und•r hon<¢¢11bI• operatlng leasu as set out belovr. Operatin9 SSeS whKh ewre.. wrthin two to five years in over five y8Br5 10.203 9.273 10,203 9.273 14 In¢om• and Expondlturè o¢¢ount and ¢harftsbl lund• •ummary 2024 2023 At 1 S•pi•mb•r 2023 Prior year adjuslm8nt5 At 1 September 2023 ILossllSurplus after tsx kn th• ¥T Grft Aid donations made 380.825 379.718 380.825 52.985 379.718 1.107 At 31 August 2024 433.810 380,825 15 No related party tran¢tIOnS There were no transactions Wrth related parti85 in ethr 2024 or 2V23. 16 Partlcularn of how particular fund8 ar• r+pr•ntéd by a8•èts and liabilit At 31 August 2024 Tot1 fvnds Fund8 Tangible Fixed Asaets CurrentAssels Curwnt Liabilit*s 7.198 215.D23 222,221 259,401 147,8121 259.401 147.8121 211.589 7,198 215,023 433,810 At 1 September 2023 lJntystri¢tsd D•8iW•t•d lunds R•stri¢ted fund• Tot•1 Funds Tangible Fixed A8se¢s cUrtA$sel$ Current Li8bilitEs 8.526 221,023 229,549 173,028 121.7501 173.026 121.7501 151.276 221,023 380,825
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 17 Change in total funds over the year as shown in Note 16. anatysed by individual fund$ Funds cbrried forward io 2Q25 fonvard from In 2024 2023 TrnrtgfwJ lund$ In 2024 See Note 18 See Note 19 Unrestricted47nddesiqnatedlunds."_ Unrestricted Revenue Funds Designated Fixed Asset Fund$ 151.276 52.985 7.328 11.3281 211,589 7.198 Total unrnstrlctod and de51gnat•d 159.802 52.986 6,000 218.787 R8Sthctsd funds... Rtr$tri¢ted Fixed Assei Fund$ Re$tricted Revaluation Reserye Restricted Revenue Funds 221.023 17.3281 213.695 Total restrlctsd fun 221,023 7.328 213.696 Total charlty funds 380.826 52,985 1,328 432,482 18 Analy818 ol mov•m•nt8 In fund8 o¥•r th• y•ar as shown In Not• 17 Olh•r G•ln• & Lo5805 2024 Incty Exp•ndltur• Movement In funds 2024 2024 2024 Unrosiricted Rtrv•nu• Funds Designated Revenue FuTrJs 277,378 1224.3931 S2,986 De$iJnaied Fixed Assei Fund$ Restrlcted funds... Sundry restricted funds Vouchers trom Wa$hIre CC ApPrentishiP fund HMRC SSP Grant 2Help voucher8 Rtri¢ ReAtrf¢tsd 135.858 1135.8581 11.0001 Rutri¢ Reotrfcted 3.318 417.554 13.3181 364,569 52,985 19 Detalls of tr¥n¥fer¥ between funds In the year as Shown In Note 17 The tran$frr$ $ho%vn in note 17 above a- 2024 Tollfroml Designated Fixed Asset Fund5 Tollfroml ReslrKtsd Fixed Asset Fund5 16.(MXII Not transfer8 16,0001 31
Tysoe Children's Group Limited Notes to the Accounts for the year ended 31 August 2024 20 The purposes for whlch the funds as detalled In note 17 are held by the charfty are'.- Unrpstrict8danddesignatedfvnds."_ These funds a hekl forthe mting Ihe obJÈcves of the eharty. aTh1 to provide re5erve5 for future acbvrtEs. and , 5uiied to charty kgi51ation, a free from all restnclion5 on their use. Unrestricted Revenue Fu$ D&$vJnated Fixed Asset Futxts The puw ofthese bjnds B descriw underthe accounting policy Accounting lor caprtal grants and fixed 88881 hjnds.. Restiicted funds... Educational Vou¢hor$ fund Funds provhaed by WaA¥Kashirg County Counril for the provision of SÉtvi¢e$. Rtrstricted Fixed ASMI FuTrJs purpose of these fvnds i5 de5cnbed Undert a¢counting policy 'AccouThting for caprtal grants and fixed asset fijnds,. 21 Ultlmat¢ ¢ontrolllng party The charty 1$ und•r th• control of its gal Thr$. Every memter of the charty Is ebliged lo conlnbule suth arnounl as may ba required not exceding £1 to th? assets of the company In the enI of Its being wournl up wh he or 1$ a ftft*or. or within ono y¢ar after he csr $he ceases 10 be a member.
Tysoe Children's Group Limited Detalled analysos of Income and expendoture lorthe yearended 31 August 2024 as requlred by the SORP 2015 This analysi5 is classsifmdby cOnvennal nominaldescriptions and notbyactivity. 22 Donatlong ond Lego¢les Cunertyear Currerrtyear Currethtyear UDrnFITkt•d R•strict•d Totsl Fund¥ Fun Fvnd 2024 2024 Prfor Yr Totsl Fund$ 2024 2123 Don•tlon¥ énd glft¥ from Indlvidu•l nall tlonaiiM$ i11¥1dVaIty less than £11)C 505 Total donatlon* and glft¥ Irom Indfvldu•l sos Rovonuo grnnts & don108 Irom publlc bodb•8 COVID and SSP IncorThJ pprentlce5hlp fiJndin9 1.690 S(Kl Total publlc ••ctor grantA 2,1 Gbft8 In klnd, donated and l•cllhb•¢ Small gifts Indiwdualty 5S than £1000 Value of gln of use of land Tot•1 donllgd good• •nd 3.545 5(KJ 4.04S 500 500 soo sundry Incom• gjndry Income Total Sundry In¢oTh? Total Donatlon• and Legaelo• A1 63 500 6.740 23 Incom• Irom ehar1tab aetSvltl••- Tr•dlng A¢tlvltl•• ¢urrentye4r Currentye4r ¢uffent year T£tsi Fund• Prfor YMr Total Fund• Fund• Fund 2024 2024 2024 2023 Prfm8ry purposo and an¢11ry trndlng Primary purpose trading- Sale of goods and serwc In accordan wih ihe charivs objec¢s rillary trading in support of primary wrpose trading Letting ol property lor Chantab purpose5 263.956 283,956 255.301 7.208 s.[5 7,208 5.065 7.839 4.687 Totsl Pvlmary pyrpo¥o and anclllorytrndlng 274229 276.229 267,827
Tysoe Children's Group Limited Detalled analysos of Income and expendoture lorthe yearended 31 August 2024 as requlred by the SORP 2015 24 Charitable income from funders Cunentyear Currerrtyear Current year utsres1Ac Re•tricted T4al Fund Fund6 Funds Prfor Year Totsi Fund 2024 2024 2024 2023 Contractual payments from public bodl•s to lund chathable actryrtl8 4)prenlice8hip granl Vouchers frryn WaTh41csrt CC 2Help VwGhe 1,00 13S,B58 3.J1B 135.858 3.318 86.337 2.456 Total contrnctual payment8 from publbc bod 110,178 140,176 88.793 Total Charltablo Incom• Irom fund•rn 140.176 140.176 18.793 20 T¢+1 In¢tyn• from ¢h•vii•bl• •¢llvttl•• Cyrr•ntyr Cutybty••r UDr•¥tri•d R•tri¢¢•d Fund• Fund• Cyvrwbt y••r Fund• Pdor Yr Total Fund• 20Z4 2024 2024 2123 Toial income from ¢horitalJe IrodiNJ Tolal Chanlabk inccrfM from fiJnders 278.229 278.229 267.827 88.793 140.176 Totsl from chathablo actIVle¥ 229 356,62 28 Incom• Irom othor, non ch•rrtabh, tradlng a¢tlvltle8 ¢urr•rtyMr Re•trfGtqd FunOA ¢uvrwbty••r Fund• Pdor Ywr Tot•1 Fund• Fund 2024 2024 2024 2Q23 Tradiw 8e¢iwbe$10 raise furKl$ th8rity 270 270 Total Irom otheractlylti A3 270 270 27 Inve8trnenl Incorn• ¢urrentyeJr ¢urreDtyNr ¢uvrentyeir Tilal Fund• Poor YNr Total Fund• Fur 2024 2024 24 2423 Bgnk Interest Receivab 816 816 291 Total invèstmènt incomè 816 816 291
Tysoe Children's Group Limited Detalled analysos of Income and expendoture lorthe yearended 31 August 2024 as requlred by the SORP 2015 28 Expenditure on charitable activities- Oirect spending Cunerrtye4r CuneMye4r Currentyear T1 Fund Prfor Year Trtsl Fund Funds Funds 2024 2024 2024 2023 Gross Wdge5 and salaries- chantable actNth"e5 Employers, Nl - Chantable activrties Defined conlnbulion pension o)sts - charitable activitie5 Ternporary Staff- Charitabl? Activit$ Travel and Subsisten¢e- charitab Activibes 78.692 140.176 218.B68 158.475 9.827 9,827 7.344 2.790 2,790 2.608 10.868 10.888 26.353 Mart<eting and adverbsing ol caril8b ser¥i( Not19no1 value gf u8¢ of gift in kirJ 927 1.124 5(KJ Total dlr•et 8p•ndlng 82a 103,208 140.676 243.884 196.404 29 Expondlture on charltsbh o¢lJvltS9•- Chorltsblg tr•dlng uvMhty••r Pvl¢r Ywr Lhbr••ir¢•d R•tri¢¢•d TfAI Fund¥ Tot•1 Fund Fundl Fund 2024 2024 2024 2023 Costs of primary purpose and ancallary Irading to benefit beneficiariès 23.012 23.012 32.508 Total charknbl• tvadlng ¢tr 82b 21012 23,012 32.508 30 Expendlture on ¢harltsblg o¢lJ¥ltkn$- Fundlng of a¢ll¥lWes CuffY•nty•4r Cufr•l)tyMI Curnthty••r Fund¥ Prfor Yur To¢•1 Fund* Fund• Fund• 2024 2024 2024 2023 Cost ol fundraising activib'es & events 3.207 Total Fundrtlslrbg Costs 3.207
Tysoe Children's Group Limited Detalled analysos of Income and expendoture lorthe yearended 31 August 2024 as requlred by the SORP 2015 31 Support C08ts for charitsble activiti88 ¢urr•n¢ye¥r un1¢0 Fund ¢urr•nty ¢urr•ntyar Tilal Funds Prior Yr Total Funds Funth 2024 2024 2024 2123 Emplo• costs notlrtlud•d In dlrtct costs Salaries Administrative staff Temporary staff and recruitment Training and ¥lfare- staff Staff Uniform$ 21.262 21.282 47.037 2.371 525 2.371 $25 2.881 207 Volunt¢•rcosts Volunteers, expense Pr8mlse5 Expenses Rent payable under 0rating l•as•s Licence lees payable Service tharges payabl Rates and water charges Room Hire Light heat and power Cltaning and wastè manag•mnt Premises repairs, new81$ 8nd m8iTrtenare Alarrn and security cos1$ Property insurance 7.474 7.474 9,273 1.459 1,469 1.324 6.282 3.834 5.340 6,282 3.834 5,340 4.683 4.182 5.921 4.581 3,625 Admlnlstrntlvè overho#d$ Telephone, fax an(J Internet Postage Stationery and printir Couner Services Information and publieatjons Subscriptions Membership 5ubscription# Equipment expenses Hire ol equiprnent S0fNVa linCeS and expenges Health and safety costs Liabilty and contents Insurnnce Sundry expenses Profes$lonal ff8•s pold to ad¥l$orn other than the audltor orexamlner Accountancy fees other than examinaiion fees 1.433 Tax advice Legal fees Employrnenl law and Heatthlsalety Virtual Assistance fees 897 71 4.384 49 6.973 49 6,973 742 742 2.678 8.346 2.678 11.89) 4.478 S.694 5.421 5,421 4.3LKI 1.433 4.037 254 264 283 2.315 2.315 7.784 Flnan¢lal Costs Bank ¢harges Bad and doubttul debis Depreciation for the yeav 609 1,492 7.32B 96,528 89) 2.797 7.655 129,271 1.492 7.328 96.528
Tysoe Children's Group Limited Detalled analysos of Income and expendoture lorthe yearended 31 August 2024 as requlred by the SORP 2015 The basis ofallocalion ofcosls beMEen activities isdes(thd accMtir#J pcliues. Totsl support costs 37
Tysoe Children's Group Limited Detalled analysos of Income and expendoture lorthe yearended 31 August 2024 as requlred by the SORP 2015 32 Other Expenditure- Go¥emon¢¢ ¢ts Cunerrtye4r CuneMye4r Currentyear T1 Fund Prfor Year Trtsl Fund Funds Funds 2024 2024 2024 2023 Independent Examine9 fees 1.645 1,846 1.620 Total Go¥emance co¥t¥ 1.645 1,620 33 Totsl Charttable expendltur• CuMblty••t Culf•rttyw Lhbr¢¥tr*th4 R•¥trl¢t•d Fund• Fun pOr Y••r Tot•1 Fund• Trt41 Fund 2024 2024 2024 2023 Total direct spending Total charitable trading costs Total Fundraising costs Total support costs Total Governance costs 820 B2b 82 B2d 82e 103.208 23.012 140,676 243.884 23,012 I.404 32.506 3.207 129.271 1.620 96.528 1.645 96,628 1,64S Total charhablo •xp•ndtturn 224,393 140.678 366,069 363.010