REGISTERED COMPANY NUMBER: 04577928 {England and Wales) REGISTERED CHARITY NUMBER: 1098976 Tru8teeB' Roport and Unaudlted Financial statem forthe Year Ended 31 January 2024 for Cawthorno ChildRn'$ Centre Harris & Co Limited Chartered Accountants Madand House 13 Huddersfield Road Bams South Yorkshire S70 2LW
Cawthorn• Chtldrnn's Centre Contents of the Financial Statements for the Year Ended 31 January 2024 Pag• Reference and Administrativ8 Detsi15 2 to 3 Independent Examlnorfs Report Slat•M of Financial Activities statem of Flnanclal Posltlon 6 to 7 Notés to the Financlal Statements 8 to 14 D*alled Statemen¢ of Financial Athhlvs 15 to 16
Cawthome Children's Centre Reference and Administratlve Details for th8 Year Ended 31 January 2024 TRUSTEES Mr T J Robinson (resigned 15nr20241 Mrs C L Haslam (resigned 151512023) Mr A Rose r J Moate (resigned 91912024) r C E Prosser Mrs S B Jewti lappLinled 27111120231 COMPANY SEcRARy Mr A Rose REGISTERED OFFICE Taylor Hill Cawthome Bamsley South Yorkshire S75 4HB REGISTERED COMPANY NUMBER 04577926 (England Wales) REGISTERED CHARITY NUMBER 1098976 INDEPENDEpif EXAMINER Harris & Co Limited Chartered Accountsnts Marland House 13 Huddersfiehl Road Bamsley South Yorkshire S70 2LW Page 1
Cawthom• Chilqlren'g Centre Trustees. Report for the Year Ended 31 January 2024 The trustees who are a0 directors of the charity lor the purposes of the CompanEs Act 2006. present their report with the financial statements of the chanty for the year ended 31 January 2024. The trustees have adopted the provisions of AGLX)unting and Reporhng by CharilEs'. Statemént of Rée¢)mmended Pracllce applble to charrtiés prepanng thelr accounts in accordance wtth the Financial Reporting Standard apP1Kab in the UK and RepubliG of Irekind IFRS 102) (effective 1 January 20191. OWECTIVES AND ACTMTIES ObJectlve8 and actSvltles The principal obj8ctNe of Chorne Childrens. Centre is lo enharKe the edwalKJn arHI devek)pnEnt of prhCl age chihjren. The airns ofthe charity a.. to provwje a safe and stimuL4ting enwronment that encourages the physical, intelkctual. language, errK)tKJnal and social development of the children,. - to struthred actNitigS to develop childrens, skills enabling them to reach their full potent1., to work akJngskJe parents and carers in identifying a thilds need$. mrtoring then responding appropriately.. - to within a fraMk that ensures equalty of opportunty all. We have referred to the guKlance contain&1 in the Charity Commission's general gUhl8nce on publ benefft when revie•wng our aim5 and obiecknves and in planninq our fvture a¢tsvrb'es. ACHIEVEMENT AND PERFORMANCE During the peri&J th8 Cantre was sur£essfrJl in continuing to enhancg the development and education of children by encouraging parents and carers to understand arKI provide for the needs of their children through communty groups. The Centre was rated as OLrtstanding by Ofsled in March 2017. FINANCIAL REVIEW Cathome Chibjrgn's Centre had art exeess of inenme over expenditure of £57.6 (2023 expendrture over incLNme.' £22,257) and had unr8stn.cted funds camed fomard as at 31 January 2024 of £116.059 (2023.. £47.8731 restricled funds carried for4ward of £62,36512023.. £72,855}. All unrestricted reserves of the Charity are used for the purposes of achteving the Charity's objectNes and aims. The restricted reserves are used for capital expendf(ure and will b8 uts"lised by the depreciation of the ILg leasehd. C8Wthome Children's Centre i8 as popular as ev8r and remains competitNe in the marf(et place, wf(h numerous enquiries and a vrai(ing lrt which demonstrates the streryth of the offering. Alth(yJgh Cawthorne Children's Centre is subject to influences from the wder economy, including inflationary pressures and increasing base costs, the Trustee5 and the Centre Management will continue to take measures to ensure Cathome Children's Cerrtre'$ finanryal securTty. Furthemore. the change Of the Chair of TTUStees and Centre Managets has ushered in a rw8w of ralKJnal matters. Wlhin that conl8xi th8 Truste8s and the Centre Management have put in place measures lo ensure the Viab operational management of Cthhorne Children's Centre. irtluding more regular meetings, detailed fo8$15 and anatysis of expenditure. C&vthorne Childreri's Centte is a180 reviewTng and enhancing its fundraising actNit$ an¢J apptying for grants, where appropriate. A new business plan is being prepared which COn5KJews the wider off8r of Cawthome Children's Centre, including rwning provision for babp$ and further staff recru(tment_ This will further strength8n the business. allowing to CO¥8r the fvll a3e range of EYFS funding from baby through to schcd and YaP around care. FUTURE PL4NS The Charity has no plarvJ to expand its actwitM and wll Continue to strNe to meet rts Charitab otyectives in the communty in which it operntes. Page 2
Cawthorne Childn.$ Centr• Trustees. Report forthe Yoar Ended 31 January 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document Cawthorne Children's Centre is a charitable company limited by guarantee. incorporated on 30 October 2002 and registered as a Charty (10989761. The company was estsblished under a Memoiandum of Assc£iation whh estsblished the objects and powers of the charitablè company and is govemed under the Articles of Assockglion. Recruitment and app)intment of now trustees The directo of the company are also chty trustees for the purposes of chanty law. Under the requirements of the Memorandum and Articles of Association the trustees are elected lo serve for a period of one year after which they are e1ible for re*leclion 81 the next Annual General Meeting. INDEPENDE1 EXAMINER lan Bragger has been apwjinted as independent 8xaminer for the ensuing year. Approved by order of the board of trustees on 30 September 2024 and signed on its behalf by.. MrA Rose- Trustee Page 3
Independont Examlngrfs Report to thg Trustws of Cawthorne Childrnn's C8ntrn Independent examinerfs report to the trustees of Cawthorne Chiklren's Centrg llhe Company.) I report to the charity trustees on my examination of the atxounts of the Company for the year end&J 31 January 2024. Responslblltties and basis of report As the ch*ity's trustees of the Company {and also rts dir8ctrxs for th8 purp05e5 of COTnpany law) you are responsible for the preparntion of the accounts in accordance with the requirements of the Companies Act 20C6 Cthe 2CC6 Act.). HovirMJ sati%fied myself that the accounts of the Company are not required to be audited under Part 16 of the 2C(6 Act arKI are eligib for independent examinatson, I report in respect of my examination of your charity's accounts as carried out unéer Section 145 of th8 Charities Ad 2011 (Ihe 2011 AGI'I. In carrying out my examination I have followed the Directions given by tho Charty Commission under Section 14515) {b) of the 2011 Act. Irbdependent examinerfs statement Since your charity's gross incorrE exceeded £250.000 your examiner must be a nrnber of a listed body. I can confimi Ihat l am qualffi lo undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, Vthh is one of the listed bod8. I have ccrfnpleted my examination. I confimi that no mattws have corng to my attentDn in connection wlth the examination giviro me cause to bdwe". ac£ounting CordS were not kept in respect of the Company 88 requir&Y by sect)n 386 of the 2006 the accounts do ncrt ac1(1 wflh those frds. the accounts do not compty with the accounting requirements of Section 396 of the 20C6 Act other than any requirement that the accounts gNe a true and fair vw whth 1$ ncrt a matter ¢onsidered as part of an independent examination,. or the nts have not been prepared in accordance wrth the methojs and principles of the Staternent of RecomrrEnded Pracknce for &countin9 and reporting by tharrt$ (applible to charities preparing Iheir aceounts in accordar with the Financial Reporting Standard applicable in the UK and Republi of Iroland IFRS 102}1. I have no concems and have come across no other m8tiers in conneclb)n with the examinaknon to which attention should be drawn in this report in othr to enable a prDper understanding of the accounts lo be reached. 53e( lan Bragger ACA (Member of The Irtstituie of Chartered Accountants in England and Wales) Harris & Co Limrted Chartered Accountant$ Marland House 13 Huddersfdd Road Bamskey Soulh Yorttshire S70 2LW 30 S£pTÉH ts2 2L)2 Date.. Page 4
Cawthorne Children's Centrg statament of Financial Acttvities for the Year Ended 31 January 2024 2024 Total funds 2023 Total fund5 Unrestriclod Restricted fund fvnds INCOME AND ENDOWMENTS FROM Donations and legacies 721 721 358 Charitable actlvltles Provision of education and chlldcare 468.829 2,513 471,342 417,525 Other trading actNili8S Investment income 1,981 134 1,981 134 554 60 Total 474 178 418.497 EXPENDITURE ON charitate actfvltles provis)n of eduCatn and chiklcare 403 479 13,003 416.482 440,754 NET INCOMFJIEXPENDrruRE) 68,186 (10,490) 57.696 (22.257) RECONCIUATION OF FUNDS Total funds brought forw8rd 47.873 72,855 120.728 142,985 TOTAL FUNDS CARRIED FORWARD 116.059 62,365 178424 120 728 CONTINUING OPERATIONS The Stslemenl of Financial Activrties includes all gains and losses in the year and therefore a statement of total reccgnised gains and tosses has not been prepared. All of the atr•)v? amounts relate to eontinuing activikn"es. The n¢)tes fonn part of these finan¢ial statements Page 5
Cawthorne Children's Centre Siatsment of Flnancial P1110 31 January 2024 2024 2023 Notes FIXED ASSETS Tangible assets 100,524 116,337 CURRENT ASSErs Debtors Cash at bank and in harKI 10 13.247 111.499 9,168 44,670 124.746 53,838 CREDoRs AnUnts tslling due within one year 146,846) {49,447) NET CURREiif ASSErs TT.900 4,391 TOTAL ASSEfs LE&8 CURREP UABIUTIES 178.424 120.728 NET ASSETS 178,424 120.728 FUNDS unrestrict fundy Restricted funds 13 116.059 62.365 47.873 72.855 TOTAL FUNDS 178.424 120.728 The eharit8ble eompany is entitled to exemption frc4n audit under Section 477 of the Companies Act 20C6 for the year ended 31 January 2024. The rnemt have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance wi(h Stttion 476 of the Ctxnpan*s Act 2006. Th8 trustO8s acknow9@ th8ir responsibilrt for (a) ensuring that the Charrtabk company keeps accounting rOrdS that ¢ompty wrth Sections 386 aTr 387 of the Companies Act 2006 and (b) preparing financial st81ements which gNe a true and fair wew of the state of affairs of the charitsble company as al the er)d of each finaal year and of its surplus or deficf( for each financial year in accordan with the requirements of Sections 394 and 395 and whlch otheNise compty with the requirerrents of the Companies Ad relatiTrJ to finanrAal statements, so far as applrable to thè charitable company. The notes form pvAt of these financial statements P4e6 continued...
Cawthome Childrgn's Centre Stslemant of Financlal Position - contlnued 31 January 2024 These financial statements have been prepared in accorda8 With the provisions appluble to charitable companies subject lo the small companies regime. The financial ststements were approved by the Board of Trustee5 and authorised foi issue on 30 September 2024 and were 5uned on rts behalf by". Mr A Rose- Trustee Mr C E Prc6ser- Trustee The notes fom part ofthes8 financial statennIS Page 7
Cav4thome Childrnn's Centre Not85 to th8 Financlal Statements for the Year Ended 31 January 2024 ACCOUNTING POUCIES Basis of pr•paring th8 financial statements The finanual statements have been prepared on a going concem basis under the historical cost convention. Incom• and debtors All income is reeognised in the Statement of Financial Activities once the charity has entitlement to the funds, rt i8 probable that the income will be received and the amount can be measured relkgbly. Government grants Government grants are recognis8d at th8 fair valu8 of the asset received or receivable when there is reasonab assurance that the grant conditions will be met and the grants will be received. A grdnt that specifies perfotmance conditions is recognised in income when the perfomiance condrtions are mel. Vvhere a grant ck>es not specrfy perfowlnan GDndition5 (( is reGogni5ed in income when the proceeds are received or re1Vable. A grant recewed before the reCognitn crf(eria are satisf1 is r8cognis8d as a IHbilty. Expendlture and liabiltties Liabilities are recognised as expenditure as soon a$ there is a legal or constructive rtjligation c¢)rnmitting the charity lo that expendi(ure, it is probable that a transfer of economic benefrts will b8 required in $etUement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classrfied under headings that aggregate all cost related to the category. Wnere costs cannot be directty attributed lo PartUlar heading5 they have been allocatgd lo actNities on a consistent with the use of resour$. Tangible fixed assets Depreci*ion is provided at the followirg annual rates in order lo vrtite off each asset over its esbrnat8d useful lrfe. Long 8$ehol3 Plant and machinery Over the life of the lease straight line 250A on cost straight line and 15% on reducing balance Taxallon The charity is exempl fr(Mn cory)oration tax on its charitable activities. Fund accounting Unrestricted funds can be used in &¢x)rdan¢e with the charitable cbjectives at the discr8lK)n of the Restrict8d funds can only b8 used for particular restricted purposes within the ctjects of the charity. Restri.0ns arise when specrfied by the donor or when fijnds are raised for particular reslricled purposes. Invesknent income, gains and losse8 are allocated to the appropriate fund. Further expFanation of the nolure and purpJse of each fund is included in the nole$ to the financial stat8mentS. Hlro PuhaS9 and leaslng commitments Rentals paid under operating leases are charged to the Slalemenl of Financial ActivilEs on a straight line basis over the period of the lease. Penyion costs and other post4etlrement benellts The charItab company operates a defined contribution pension scheme. Contnbutions payable to the thaTftable Company's pension scheme are charged lo the Statement of Fin8nck81 Activthe8 in the peri)d to which they relate. Page 8 continued...
CaY4thorno Children's Centrn Notes to the Financial Statements - contillugd for the Year Ended 31 January 2024 AccouKllNG POUCIES- contlnued Going concem The Trustees assess whether the use of going concèm is approprh?te. i.e. whether there are any material ertaInlieS related to events or conditions that may cast significant doubt on the abilty of the charty Éo ¢tinUe as a going concern. The Trustees make this assessment in respe of a period of al lea8t one year from the d*e of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operation for the foreseeable fvture, thus they adopt the going concem basis of accounting in preparing the financial statements. OTHER TRADING ACTIVITIES 2024 2023 Fundraising events 554 INVESTMENT INCOME 2024 2023 Deposrt accc4Jnt interest 134 60 CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Provision of educatKJn and childcare 412.168 416,482 NET IKOMEI{EXPENDITUREI Net inccThellexpenditure) is staled after chaTging1lcred"ngl.. 2024 2023 Depreciation- owned assets Other operating18ases 16.301 16,346 7C(J TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023. There were no Iru81ees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023. Page 9 continued...
CawthiYn8 Children's Centre Notes to the Financial Statamgnts - ¢ontinuod for the Year Ended 31 January 2024 STAFF COSTS 2024 2023 Wages and salaries Social security costs Other PenSn c05tS 313,77T 14,830 334,933 13,587 5.021 The totsl 8mounl of employee beneffts (including empbyer pension contribution$} re¢eNed by key management personnel for their Servi lo the centre for the year was £83,90212023'. £63,968). The average monthty number of employees dunng the year w&s as folk)ws'. 2024 12 2023 17 Practitioners Catering Senior Managers Admin 19 24 No employees received emolument$ in excess cf £60,000. COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTivmES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMEKfs FROM Don*ions and 18gacies 358 358 Charhable activities Provision of education and childcgre 417,525 417,525 Other trading activrt Investment InM8 554 554 Total 418.497 418.497 EXPENDITURE ON Charitable activiti05 Provision of educalron and childcare 430 359 440,754 NET INCOMEIIEXPENDrruRE) 111,862) (10,3951 {22,257) RECONCIUATION OF FUNDS Totsl fLbnds brought fonvard 59,735 83.250 142.985 TOTAL FUNDS CAmED FORWARD 47.873 120 728 Page 10 continued...
Cawthome Childrnn's Contre Notes to the Financial Statements . continued for the Year Endod 31 January 2024 TANGIBLE FIXED ASSETS Long leasehold Plant and machinery Totals COST At 1 Febwary 2023 Additions 378,908 40,297 488 419,205 488 At 31 January 2024 378.908 40,785 419,693 DEPRECIATION At 1 February 2023 Charge for year 266,496 36,372 601 302,868 At 31 January 2024 319.169 NET BOOK VALUE At 31 January 2024 96,712 100.524 At 31 January 2023 112412 116337 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Tr&Je debtors Prepayments and accrued income 11,391 1,856 6.702 2,466 13,247 11. CREDITORS: AMOUNTS FALLING OUE WITHIN ONE YEAR 2024 2023 Trade creditors Social securty and other taxe$ Other credi(ors Accruals and deferred Income 1,494 3,466 13.226 28.660 5,287 2.280 14.829 27,051 46,846 49,447 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Tol?1 funds 2023 Total fund5 Unrestricted Restrted fund Jnds Fixed a$$ets Current assets Cuffent liabilities 38.159 124.746 46,846) 62,365 100,524 124.746 116,337 53,838 116.059 62,365 178,424 120,728 Page 11 continued...
Cawthorne Childrnn's Cenlre Notes to thg Flnaneial Statèments - contlnued for the Year Ended 31 January 2024 13. MOVEMENT IN FUNDS Nel nTr)vemenl in funds Al 3111124 At 1r2123 Unrestricted funds General fund 47.873 68.186 116,059 R8strlthd funds Caprtal fund Restricted fund 72,760 {10.395) 95 62.365 72,855 10,490 62.365 TOTAL FUNDS 120,728 57.696 178.424 Net movement in fvnds. iKluded in the above ar8 as follthvs: Incoming resourc8s Resources Movement expended in lund$ Unrestricted funds General fund 471,665 (403,479) 68.186 Restrlctod fund# Capftal fund Restiicled fund 110,395) 110,3951 951 2,513 2,513 10.4901 TOTAL FUNDS 474.178 416.482) 57,696 Comparatives for movomtnt In fvnds Net movement in funds At 3111123 At 1r2r22 Unrestricted funds General fund 59,735 (11,8621 47,873 Capital funcl Reslrickny fund 83,155 95 110,395) 72,760 95 83,250 10.395 72.855 TOTAL FUNDS 142,985 22 257) 120.728 Page 12 continued..
Cawthome Children's Centre Notes to the Financial Ststements - continu•d for the Year Ended 31 January 2024 13. MOVEMEwf IN FUNDS - continued cparativ0 not movernent in funds. included in the above are as follows: Inccfiwng resources Resources M¢)vement expended in funds Unrostriettd funds General fund 418.497 1430.3591 {11.862} RgstrlGtgd funds Capital fund {10,395) 110,395) TOTAL FUNDS 418,497 A curronl y8ar 12 mc*ths and prior year 12 months combined posrtion 15 as folkAYS.' Net At 3111r24 At 112122 in funds Unrestrictsd funds General fund 59,735 56.324 116.059 Restricted funds Capital fund Restricted fund 83,155 95 {20.7901 62,365 83.250 62.365 TOTAL FUNDS 142 985 176,424 A current year 12 months and prior year 12 months wmbined net movement in funds, included in the above are as ftAbws.' Inccming Resources Movement resources expended in funds Unrostricted funds General fvnd 89),162 {833,8381 56,324 Restrlcted lur Capital fund Restricted fund {20,7901 120.790) 2,513 20,885 TOTAL FUMDS Page 13 continued...
CaT*4thorne Children's Centre Notes lo tha Flnanclal Statemgnts - con¢inugd for the Year Ended 31 January 2024 1 RELATED PARTY DISCLOSURES Ther8 no rglaled party transaelions for the year ended 31 January 2024 Page 14
Cawthorne Children's Centre Detallgd Statement of Flnancial Activitieg for the Year Ended 31 January 2024 2024 2023 INCOME AND ENDOWMENTS Donations and logacies tlonalions 721 358 Other trnding activltlos Fundraising events 1,981 554 Investment incom• Deposrt account interest 134 60 Charitsble actlvltles Provision of ed4Jcation and chikl¢are Payments from governments public authorities in the r¥)rmal course of trading (net) 303,901 292,204 125.321 417,525 Total incoming resources 474.178 418,497 EXPENDITURE Charitable actlvltle8 Wag8S scla1 security Pensions Rent Rates and water Insurance Light and heal Telephone Advertising Sundries Other establishment costs Other Offi costs CnIng Training Resources Repair5 and maintenance Bank charges Bad debts Oepreciation of bng 8$eho Depreaalion of plant & machinery 313.777 14,830 5,276 334.933 13,587 5,021 700 3,315 2,188 11.623 645 467 70 1,571 5.223 2,958 2,761 10.560 927 1,840 8,483 79) 22,079 5,421 35 1,869 15.700 1.487 23,712 5,610 185 390 15,670 676 412,168 436,850 Support Costs GovernanGe costs Aeeountancy fees Carried forward 1,681 1,681 1,657 1,657 This page does not form part of the statutory financial ststements Page 15
Cawthome Children's Centre Detsiled Statement of FlTranclal A¢tivities for the Year Ended 31 January 2024 2024 2023 Governance costs Brought forward Legal fees 1,681 1,657 2,247 Total reScree5 expended 416 482 Net incomellèxpendlturel 57.696 22,257 This pag8 does not forn part ofthe staiutory financial 8tstements Page 16