Charity Registration Number.. 1099040 Company Registralion Number.. 4683168 All Saints Children's Ventures (Limited by Guarantee) Trustees, Report and Financial Statements for the yoar ended 31st August, 202S
All Salnts Chlldrgn's Vontur•s (Limited by Guaranteel Contents Pag Legal and Administratwe lfifomialion Di10rS, and Trustees. Report Independent Examinerfs Report Statement of Financial Activities and Income and ExFEndilure Account Balance Sheet Note$ to the Fin8nci81 St*emenls 8-11
Page 1 All Saints Children's Vonturns ILimited by Guarantee) Charlty Infomiat5on Charty Name.. All Saints Children's Ventures (Limited by Guarantee) Charty Registration Number 1099040 Company Registration Numbèr". 4683168 Governing DcUMent". Memorandum and Articles of Association dated 16th Ftbruary 2003 Registered Office". All Saints Church 93 Forefield Lane Liverpool L23 9TQ Prin¢ipal Business Address.. All Saints Children's Ventures 93 Forefield Lane Liverpool L23 9TQ DirectorslTrustees'. Mrs E Collins Rev E P Thorpe Mr D Bruford Mrs K Zimak Ms A Pennington Mr P Collin5 Mrs P Howard Mr J A Hammond (Resigned 291041251 (Chairl Company Secretary.. Mr Alan Mears Principal Officer". Mrs Janine Pfrrry Independènt Examiner. Mr R J Anderton F.C.A. R J Anderton Limit8d 16117 Hattersfey House 1 Hattersely Court Omskirk L39 2AY Bankers". HS8C plc 99-101 Lord Street Liverpool L2 6PG Natwest Bank plc Liverpool Customer S8rv*ce Centre Stevenson Way Wavertrea Liverpool L13 1NW
Page 2 All Saints Children's Ventures (Limlted by Guarantee) Trustèès. Report for the year ended 31st August. 2025 The trtjstees. who are also director5 lor the purposes of company Iw. psent their annual report and the rinan¢ial stat8m&nts lor the year ended 3151 August, 2025. R?terence and administrative details Thè dètails are set out on page 1. Trust Mrs E Collins Mr 0 8ruford Mrs K Zimak Ms A Pennington (Chairl Rev E P Thorpe Mr P Collins Mrs P Howard Mr J A Hammond IResigned 291041251 Ms A Pennington and Mrs K Zimak retire by rotation and being eligible, offer themselves for relection. Stwcture Governance and Mana Governing document The ch8rty Is 8 company limited by guarantee governed by rts Memorandtjm and Articles of Association dat&d 16th February 2003, whi¢h are approveil by the Charty Ccmmission. The company is xegislered as a charity with the Charrty Commission. ement There are currently 28 Members12024.' 321, each of wh¢)m agrees tr> Contribute £1 In the event of the charity winding up. Appolntment of trustees The dire¢tors of the ¢ompany a 81s0 charty trustees for the purpos8$ of charty law and under the companls Articles of Association are known as the Board of Directors. Under Ihe requiremgnts of the Memorandum and Articles of ASslation. the Trustees are eligib. as the Board of Directors. to appoint addrtional trustees. The Minister in charge of All Saints Parish Church shall be an ex-officio trustee. Trust Indu¢tion and training New trustees are provided with appropiiale induction on their legal obligations whgn they join the Board and are given the apPrOprte support by the manager and other tW5tee5. Training is given to new trustees 85 and when required. Organisation The board of tfustees normally has up to 7 members, although a general meeting may appoint ditIOnal trustees. The board nomalfy mèats bi-monthly lo administer the charrty. The manager lJ3nine Perryl 15 appointed by the trustees lo manage the day to day operations of the charrty. To facilitate effeclive operations the manager has delegated aulhorty. within the terms of delegation approved by the trustees, for operational matters including fin8nce, empbymenl and service delivery actNty- Related parti•s All Saints wrth Sl Frideswyde Parochial Church Cc)un¢il IPCCI owns the building from which the charity operates. Rev'd E P Thorpe 15 8 trustee for tr)th organisations. Mr A Mears who Is the cornpany secretary but not a trustee of th& Charity 1$ also a mernberltrustee of the PCC. Investrnent powers and policy Under the Mernorandum and Articles of AS$0¢1*n, the charty h8s the power lo invest in any way the trustees sh. The trusts, having regard (o the liquidity requirements of the company and to the reseThes policy have operated a policy of keeping available funds in an Interest bearing deposit account wrth the company's bankers.
Paga 3 All Salnts Chlldron's Ventures (Limited by Guarant¥¢l Trustees. Report for the year ended 31st August, 2025 Icontlnuedl Risk managem*nt The trustees have a risk management and control strategy whi¢h ¢ons1s1 of". a review of the principal iisks and uncertainties that the Charity faces., the establishment of policies, systams and prctedures lo mitigate those risks Identified in the review." and the Imp18mentation of procedures designed to minimise or manage any potential impact on Ihe charity should those risk5 malerialise. This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due and active Management of trade debtor an%Y cred¢tor balances lo ensure sufficient working capital by the charity. Attention has also been Iocu5sed on non-linancial risks 8rising from the safeguarding of children, fire, heaKh and safety of client5 and food hygiene. These risks are managed by ensuring accredrtation is up to date. having robust policies and procedures in place and regular awareness training for staff working in thése oper8tion81 areas. Ob'èctives and activities The Charty's objectives are to lal promote and advance good qualty play opportunf(ies for children in out of school settings in the Borough of Sefton, Merseyside. This included promoting and advancing the care and education ol such children. Ibl promote and advance the training of persons in providing play, care and education lor children In out of school settings in the Borough of Sefton. Mer5eyside. When planning our aclivilie5 for the year, the trustees gave consideration lo the Charty Commission's guidance on public benefit. A hievements and erfom)a urln the ear We continue lo strive for high oualty Childcare and education, whilst kpIng the children and staff safe. Our trustees have continued to work tirelessly lo maintain high standards of care and financial stability during this time and we w15h lo pass on a big 'Thank You. foi all that they have done and achieved in these trying times. We have continued lo work with the paren15 and the local ¢ommunity, engaging them whereover possible in our work and supporting their needs rf we are able. Staff absenGe has been a continual problem wrth illness, isolalK)n and maternity leave, however, despite the limited agency staff availability. the remaining staff members have rallied around to keep the childn sale and the s&tting open. In March 2025 we wère inlc)rmed that our service for thè break1881 club and after school club was no longer required. We worked wrth the School lo ensure a smooth transrtion for staff and children. This gave the trustee's the opportunity to work wth the l¢xal authority to expand the services that we offer in the nursery. with an earfier start time. This 811ows parents lo set off to work OT gain employment in line with the government 8genda. Financial Revièw Results for the year The results lor the year are Set out on page 6. Reserves policy The trustees have vieWed the reserves of the company and have recognised the need to establish an approprwte level ol working ¢apitsl lo sustain the future operations and obligations in the event ol unforeseen reductions in il's income streams. The aim of the trustees is lo retain sufficient freely available reserve5 equivalent lo at 3St four months essential staff and overhead costs to enable the company to meet ¢s obligations. The level of felY available reserves required to meet this objective is considered by the trustee$ to be £90,000. As at 31 sl August 2025 the level of general reserves was £105.80712024". £177,4331. In order to track this objective and bring focus to the target for building the reserves, lunds are being placed in an appropriate savings account each year as and when cash flow pemiits.
Page 4 All Saints Chlldren's Ventures (Lifnbted by Guarantee) Tru$te¢$' Report for the year end8d 31st August, 202S l¢ontlnuedl Plans for future riods We continue to aim for entrianctmènts in our prowsion whereever possible and in line wth government agenda we are also lookin9 to extend the 2 year old provision and are exploring the possibility of additional accomodation in the shape of a portacabin or modular building. We loc lo expand the CCTV system in order to protect staff and users. We are looking forward to exploring new opwtunilie5 over the next 12 months including the acromodalion of younger chihlren frorn January 2026 and supporting our parents through the ongoing events of day to dAy lrfe. We continue to develop our stsff team and training and development is still our prionty. We hope to recruit new trustees trj join our team who share our passions for exceln in ehikl care. Trustoes, res onslbilities in relation to the financial statements Company and charity law requires the trustees to prepa financial statements for each financwl year vthich gwe a true and fair view of the stste of affairs of the Company and of rts surplus or defi¢f( for th year. In preparing those financial st*ements. the trustees are required lo.. select suitable accounting polries and IF)en apply them con515tently,' observe the methods and principles on the Charities SORP., make judgemenls and estimates that are reasonable and prudent., State whether applicable Accounting Standards and Slalemenls of Recornmended Practice have been followed, subject to any materi81 departures disclosed and explained In the financial statements., prepare the financial statement$ on the going concern basis unle88 11 is inapproprigte to presume that the company will conb'nue in busin9SS. The trustees are responsible for k8eping proper accounting records which disclose with reasonable accuracy al any lime the financial position ol the company and to enable them lo ensure that the financial statements comply with the Companies Act 20Cf. They arè also rèsponsible for s8feguardirEg the assets of the company and hgnce for taking reasOnae steps for the prevention and dete¢ton of fraud and other irregularities. This report is prepar8d in ac¢ordan¢e wth the provisions of the Companies Act 2006 applicable to companies subject lo the small companies. rLMe. This report was approved by the Board of Trustees on 27th January 2026 and signed on its behalf by.. Mrs E Col Director ins
Page S All Saints Children's Vontur8$ (Limited by Guarantee) Independent Examinar's Rèport to the Trustees of All Saints Children's Vènturas I report lo the Iruslees on my èxamination of the accounts of the company for the year ended 31st August 2025. Responsiblliti•$ and ba515 of report As the charity trustees ol the company you are responsible for the preparatiori of the accounts in accordance wth the requirements of the Charitie$ Act 20111'lhe Acl'l. I report in respect ol my examination of the Compan$ accounts carried out under section 145 of the 2011 Act and In carrying out my examination I have followed all the applicable Dirèctians given by the Charty Commission under section 14515llbl of the Act. Independent Examinèr's Statement I have completed my examination. I confirm that no material matters havè Come to my attention in connection with the examinatlon giving me cause lo believe that in any material respect". 111 accounting records wère not kept In respe¢t of the company as required by section 130 01 the Act,. or 121 the accounts do not accord with those ie¢ords', or 131 the accounts do not comply with the applicable requiremen15 concerning the fomi and conlenl Df accounts sel out In the Charities (Accounts and R•portsl Regulations 2008 other than any requirement that the 8ccoun15 give a Irue and fair view, which is not a matter considered as part of an Independent examination. I have no concern5 and have come across no other matters in connection wth the examination lo which attents.on should be dr8wn In this report In order lo enable a proper understanding of the account$ to be reached. Mr R J Anderton F.C.A. R J Anderton Limtted 16117 Hattèrsley House 1 Hattersely Court Ormskirk L39 2AY 2nd March 2026
Page 6 All Salnts ChlldTen's Ventures (Limited by Guaranteel Statement of Financlal A¢tlvitie5 and Income and EXnditur0 Account for tho year ended 31sl August, 2025 Unrastrlct8d R1¢t•d Funds Funds TOTAL FUNDS 2025 2024 Not• INCOME FROM.. Investments 3,345 3,345 2.585 Charrtable activities 431,787 12,134 443.921 307,855 TOTAL INCOME 435,132 12.134 447,266 310,440 EXPENDITURE ON.. Charitable activities 306.758 11.634 318,392 273,635 TOTAL EXPENDITURE 306,758 11.634 318.392 273,635 NET INCOMEIIEXPENDITUREI BEFORE TIiANSFERS 128.374 500 128,874 36.805 GROSS TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS 128,374 5QKJ 128.874 36.605 RECONCILIATION OF FUNDS Totsl funds brought forward at I sl September 2024 177.433 177,433 140.628 Totsl fund8 carried fOard al 31st August, 2025 305.807 500 306,307 177.433 There are no recognised gains or losses other than the nel rnovemenl in funds for the above tsvo finan¢ial pericAYs. The notes on pages 8 10 11 fomi part of these a¢counl5.
Page 7 All Saints Children's Venture ILlmlt8d by Guarant) Balance Sheet at 315t August, 2025 2025 2024 Note CURRENT ASSETS Debtors Cash at bank and in hand 2,350 378,175 380.525 231,1 231.381 Total current 8$$8ts CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 74.218 53,928 NET CURRENT ASSETS 306.307 177,433 TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS.. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 306.307 177,433 TOTAL NET ASSETS 306. 07 177.4 FUNDS OF THE CHARITY Unrestricted Restricted Funds 305,807 500 177,433 Total charity furYlsTT307 177,4 In approving Ihg$9 financial statements as directors of the company we hereby confim." lal that for the year stated above the company was enlilled lo the exemption from audit under Section 477 tsf the Companies Act 20C6', Ibl that llo notice ha5 been deposited al the riSter8d offe of the company pursuant lo Secth)n 476 of the Companies Act 20(K requesting that an audrt be conducted for the year ended 31st August, 2025 and Icl Ihal we acknov41•dge our respon5ibililies for.. 111 ensuring that the company keeps accounting records which comply with the reqU1MentS of the Act." and 121 preparing financial st*emenls which give a true and fair view of the stale of affairs of the company as at the end of the financial year. and of rt5 profil or loss for the year then ended in accordance with the requirements of the Companies Act I'the Acl'l, and which otherwise comply wrth the provisions of th8 Companies Act r8lating lo financial statements, so far as applicable to the company. The financial statements S prepared in accordance with the provisions applicable lo companies $ubje¢t to the small companies. regime. Approved by the Board ol Trustees on 27th January 2026 and signed on ts behalf by.. dilh Collins M5 Anne Pennington Company Registration Number.. 1099040 The notes on pages 8 10 11 form part of these accounts.
Page 8 All Saints Children's V8ntur•$ (Limited by Guaranteel Notes to the Financlal Statements for the year ended 31st August, 2025 Accountlng poll¢l•s The financial statements have been prepared under the historical ¢o$t convention except for the valu*ion of nvestment assets, which are shown al market value. The financial statements havè been prepared In accordance with the Statement ol Rectsmmended Practice- Accounting and Reporting by Charities ISORP 2015 FRS 1021. appluble UK Accounting Standards and the Companias Act 2006. The con7pany has taken advantage of the exemption in FRS102 from the requiremen15 to preparè a cash flow ststernenl on the grounds that rt is a small Company. Funds General funds present the funds of the charty that are not subject to any reslTlCtion5 regarding their use and are available for application on the general purposes of the charity. Funds designated for a particular purpose by the trustees are also unreslrided. Restricted fund$ S funds subject lo specific conditions imposed by the donors or through the lem15 of an appeal. The accounts include all transactions. assets and liabilities for which the charty is held responsible in law. They do not include the accounts C•f groups that owe their main affiliation to another body. Turnover Turnover comprises the amounts receivable in respect of grants. donations and childcare lees. In¢omo from: Investments Dividends and inlerg8t are accounted for when due and payable. Interest enlillements aro ¥ccounted for as they accrue. Tax recoverable on such income is recognised in the same accounting period. Expgnditur¢ on- Charrtable aclivilies Charitable activrties comprisas thosg costs Incurred by th8 ¢harity in the delivery of ils activrties and $eFviGes for Ils beneficiarie5. 11 includes both the costs that can be allDca18d direct to such 8clivrties and those costs ()f an indirect nature nece55ary lo support them. Irrecovèrable VAT All resourc8s expended are classified under activty headings that aggregate all costs lated to the category. Irrecoverable VAT is charged again51 the category of resources expended for whh rt was incurred. Contingent Liabilities and Provislon$ In accordance wrth th8 SORP. a contingent liability is discbsed for lttose grants, which do not represent liabiliti'es, where the possible obligation. which arises from past events. will only be confirmed by the o¢¢urren¢e of one or more uncertain future events not wholly within the trustees, control. ProM5ions are recognised lor those grants where there is uncertainty as to the timing or amount. and any un¢ertainly regarding the amount is more than one of ¢Jetemining a basis for reasonable astimation of the liabilty arising from that consliuclNe obligation. Charitable status and tsmation As a registered charty, the company benefts from rates, relièf and is general exempl from income tax and corpoialion tax. The charity is not reglSttr¥J lor value added tax.
Page 9 All Saints Children's Ventures ILimit•d by Guaranteel Notes to the Financial Statèments for the year ended 31st ALtgust. 2025 Unrestricted Restricted Funds Funds TOTAL 2025 Unrestri¢tod Restricted TOTAL Funds Fund$ 2024 INCOME FROM.. 2 Investments Dividend5 and interest (including any reclaimed tax).. - on cash Llepx)sts 3.345 3,345 2,585 2,585 3 Charltable activities Childcare leos Earty Years Education Funding Other Grants Fundraising Volunteer Labour Uniform Sales Miscellaeous income 207.109 223 034 207,109 223,034 11,651 819 178.241 119.776 178.241 119.776 7,581 253 11.651 483 7.581 336 253 1.203 105 1.787 1,203 1.565 105 439 443,921 7f274 1.585 439 307.855 12,134 7,581 EXPENDITURE ON.. 4 Charitable activities Wage5 and 5alane5 Employers National Insurance Staff pension costs Agency wages costs Staff uniforms and training wsts Children's Uniforms Marketing and advertising Recruitment costs Rent pay8ble Insurance Cleaning and waste disposal Repairs and maintenance Telephone & internet A¢tivity supplies Carnputers and Softsvare Refreshment5 Legal and professional fees Printing, postage and stationery Bank charges Subscriptions Charitable donations Sundries Independent examination CCTV System Outdoor Play Area 242,112 6,781 3,832 6,083 248,195 8,781 3,832 198,127 5,178 3,065 5,381 203,508 5,178 3,065 286 2.081 1.197 1,167 536 28.11 1.856 580 340 955 7.525 1,138 4.700 520 627 715 568 1,889 1,226 597 704 27.291 2,029 860 230 823 4,622 1,798 6.283 600 571 828 2,107 1.500 3.389 1.226 2,081 1,197 967 536 28.1( 1,856 200 704 27,291 2.029 230 823 7,428 1,798 6,683 600 571 828 2.107 483 1,235 340 340 955 5,525 1,138 4,700 520 627 715 568 2,804 2,000 400 483 1,235 340 1,317 80 3,264 4,326 266,054 1.317 80 3,264 4,326 273,635 306,758 T392 7,581
Page 10 All Saints Children's Ventures ILimit8d by Guarant¢¢l Notes to the Financial Statèmènts for the year ended 31st August, 2025 S Staff Costs 2025 2024 Wages and Salaries Social Security Costs Pension Costs 248,195 6,781 3,832 203,508 5,178 3,065 The average number of full-lime equivalent èmplo5 linduding casual and part-lime staffl employed by the company during the year was as ft)Ilows 2025 2024 Administration Projects, aclivrties and sessions 15 During the year the charity ployed members of staff as detailed above. None12024'. None) of whom earned more than £60.000 p.a. The trustees ceiVed £Nil remuneration12024'. £Nill during the ye8r. Trustee5 were feimbursed Iravelling and 5ubsislence expenses of £Nil12024. £Nill foi the year. There were no other disclos•abl* transa¢b'on$ in respect of tsuslees, persons closely conngctgd with them or other related parties 6 Pensions The company operales a NEST dèfined contribution schemes in respect ol employees. The scheme and its asset5 are held by independent managers. The pan$ion charge iepresents contributions due from the company an¢J ¥mounted to £383212024. £30651. 7 Debtorn= 2025 2024 Trade debtors PTepay7nents and accrued income 2,350 8 Liabilltl•s- Amounts falling due wlthln ong year 2025 2024 Trade Creditors Other tsxes and Social security costs Accrual$ and def8rred income 814 1.622 51,492 427 73,791 74, 9 Anafysis of Net Assets by Fund Unrèstri¢t¢d Restricted Funds Funds Totsl Current Assets Current Liab11ilies Liabilth'es after more than one year 380,525 174.7181 380,525 174.2181 500 Fund Balance
Pag9 11 All Saints Children's Ventur¥$ ILirnited by Guarant8è1 Not8s to the Financial Statements for the year èndèd 31st August, 2025 10 Movement on funds At1st September 2024 Incoming Resourcss Iln¢. gains At31st August, 2025 Outgoing Resources Transfepa Unrestricted funds General fund Modulai Building Fund Total unrestricted funds 177,433 435.132 306,758 1200.0001 200,000 105,807 200,000 305,807 177.433 435,132 306,758 Rèstricted funds Resources and Training Higher Needs Funding Big lunch event Charitable donations 2 Year Old Provision 3,554 3,611 400 483 4,086 12.134 3,554 3,611 400 483 3.586 11,634 500 500 Total funds 177,433 447.26S 318,392 3C6.307 11 Fund Detalls D¢lails of the various funds held by the charity are 85 follows.. Namè of fund Descriptlon, natur¢ and purposes of tho fund Unreslricled funds General fund MI1ar Building Fund Any monies not included in any other fund. Thts relates to money set aside for the outside accomodalion. Restricted funds Resources and Training This rèlates to money received towards additional resources and Irainiro neals. Higher Needs Funding This relates to money received towards supporting children with Higher Needs. Big lunch event Thi5 relates lo money rec8iv8d towards the costs ol holdin9 the event. Charrtable donations This relates to money raised on behalf of other charrt*s. 2 Year Old Promsion This relates to money re¢eived towards extending the 2 year old offer. 12 Related Parties During the period the charty paid £12,16812024. £13.1231 to All Saints with St Fridewde PCC a chafty to which some trustees of th15 charity are related, as mentioned In the trustee's, annual report. 13 Taxation As a ¢harity, All Saints Children's Vgnlures is exempl from lax on income 8nd 98ins to the extent that these are appl to its charitable objects. No tax charges have arisen in the Charty. 14 Contingent liabilities The company had no conlingenl Iiabilrties at 31st August. 202512024.. None). 15 Capital commitments The company had no ¢8PIt81 ¢ommilmen15 at 31 sl August, 22512024. £Nil l. 16 Mèmbers. liabilrty The company is limrted by guarantee. and. in the event of the winding up of the company. the liability of each member (including those members who have served within the prewous twelve monthsl is limited to a contribution of £1 towards the cost of dissolution and the liabilitiè$ In¢uired by the charity while the contributor Was a member.