Charity r¢8i5tr4tion number. 1099491 St Gregory's Child Care Trust Annual R¢port and Financial Siknrncnts forth¢ Year Ended 31 August 2025 Mrs Bonnie Connolly Aru1m Chartered Awotsntants The Old Smithy StocktOEL'5 Courtyard OVEUry Gloucestershire GL20
St Gregoryls Child Care Trust Contents 2to3 Statement ofTTUSted ReSnsIbl11titt ladependent Examinets Report Statsment of FinAla1 knivities Balknce SI¢1 Notss to th¢ Fina141 Stllt¢ments 8t012
St Gregory's Child Care Trnst Reference and Admhntstrative Details Charlott¢ Blanch Breda Howard Iresi8n¢d 16 JAnuary 2025) Olivia Lines (r¢si8ned 9 (k¢ob¢r 2024) Rachel Penney {appointed 9 O¢tober 2024) E4nily Ranson (appoin¢ed 16 January 2025) Prth¢lpAI Offlte St Gregory's RC School St James Square Ch¢lt¢nh8m Clouc¢st¢rshire CL50 3QG 1099491 Chlrlty Regbtr#ti•n Number Indep¢nd¢o¢ ExAtlllth•r Mrs Bonnie Cortnolly AnLby$ Chartered Accountqnts Th¢ Old Srnithy Stocktott's Coutryard Overbury Oloucestershirn OL20 7Kr Pa8e I
St Gregory's Child Care Trn$t Trustees, Report August 2025. Objecdves •nd clivitws Objeds 4lmi - To educate ehildrtn wkn hav¢ not rained the age of Compuls educatbjn or 8waiting admission to full time o)mpy159ry educion To care for sych chIldn in the absert of their parents orgu•rdians • To care for Children of full s¢lK¥)I y inune4lialy befor¢ and aft¢T nnl schty)I hours and during s1 lidays We aim to undertake thcse obj¢rtives with the b25t TKJssible surroundings and with the b¢st $5]b]e staff so that the thildren within our ¢ar¢ I1ve an ovtstanding educati¢Jn during their time with us. We have alThS maintaitKd that our ¢hildN should rwxive outstaTrdin¥ ¢hild¢are but that it should be xc¢ssibl¢ to all Ittd so thi5 Mea keep c4)sts to pamts as low ¥s F•)$5ibl Shortly before Covi&19 lockth annOW the scuing was by Ofst¢d and xhi¢v¢d a third su91Ve 'Outstanding' judgement in all aYea5 and under a new framework - this aligns with the aim to provide th¢ lt possible eare and ¢du¢ation for the children rn the 5ettin8 during their time with us. We are curreatly awaiting the next Ofsted iiispec4ion. The tean) regularly s¢lf-evaluate practice and outcomes and fttl scre in their jud8ernent that the Sting remai exonplary - this is validated by the ¢xmal adYi5ors who th¢ Trusi constrlY reath out to. PHblickneJ71 The I$t5 confitm that they have wmplia with the wiM¢nts of s¢10 17 of the Charities Ad 2011 to have due regard to the publie benefit guidaA¢e publithed by the Charity Commission for England and Wale5. fw•nci#l rtview The rtsults for the year ar¢ 5¢1 out in the Sttternent of Financial Activiies. From these you will see that the Tn1 had a surplus of £53.879 for the yur (£25,3- 2024). Tothl fee inwme has increased by £27,702. Totsi funds at 31 AU 2025 stotKI at £304.576 (£250.696- 2024}. StrnetUrn• govern8n¢¢ •md m#n8gemtnt Nalure ofpvernthg doLvnxMI The TNst is governed by the Trusi Deed (Aug 2002). This delails the rules by whith th¢ ¢Tity is bound n¢¢rninB ill 8overnin8 decisions artd xtions. No ame4Mlments ¥¢ been mtJ¢ to the initial 2(K12 Tnt De¢d and th¢ rule5 within remtiin relevmL
St Grqory's Child Care Trnst Tts¢¢' Report The Trust has three trUSteA each bringing different skills and Interests to the organisation. On¢ of the tnL8iees is also a Governor on th¢ Board of the attathed prirnary school and one hs the CEO of the Multi-A¢8demy Tntst that the school is part of. The thinl trust¢¢ is a rnanwr of atther local childcarc 5ettin8- this helps to maÉntain strong links b¢tween the Trusi and the Sch1 wlre Many of th¢ cbildren ortheir siblings also att¢nd ¥s w¢ll as between other xttinss nearby as part of our civic duty. Tntsie¢s 3r¢ apwjinted if there are skilh that the board require given th¢ ¢haD8in8 1thdscw of ¢durntbJn and childcaTe. No Tn ar¢ these are voluntary p)1105. Or8éttlsalion415trnd#re The Trust h85 one Operdlional Mwg¢r wlw) oversees all m the Pr1. after se11 club and holiday ¢lub. A manwent meetin8 is hrld betwrett the Mana8er and Trustee5 ternily- this meding enables Tru5tecs w stratrgicalty direct the Drkings of the Tn1 and ty 5UPP)rt the Mattager in her opualional deci$itin Th¢ Manager is ably assisted by R(VAr£8 Ixaders Ittd a tkputy. They each have a wific nLEmber of children that they are x¢ountsble for and are ttspnsible for plsnning area5 of the curriculurn for different parts of the organisatio Altygether. the Tnu¢ ¢mploy5 20 enloye eh one of them hdping our thildr¢n to reach their potential in their time with w. Staff tsrnover is relativcly low at I ]% in 20225. Re¢ruitmMt and r¢teDtion of stsff is * key objective Currently and this u% bein8 SUPWrted by et)suring pay stsff much &5 we can while adhersng to our Trnst Deed and tha¢ there are excellent CPD opportuntties io decrease th¢ of recThitment. The Trust ernploys a MgAdarin te&r to t¢a¢h atKJther langu#8e to our thilthen and a spe¢i81iM music tea¢her WIKJ l¢ads ITIItsL¢ sessions. The Trust also benefits from the help of 4 volunteets each of whom are held by us to d¢v¢lop their 5kilb in readiness for paid emphymert - see this 85 an impjrtant way of Bivirtg back to the eommunity in which wor
St Grwylj Child CAre Trwt StatemeDt of Tru8te•s' R¢8powibllltles The trust¢¢y #1¢ reJppNTrI 1¢ foTprepRTin8 the truste4s' rtport snd th? finwn¢iol st&temenls in #¢rd¢¢ with applicabh lawand wulatiw. Th¢ ITh appli¢able kn ChBriti T¢qUiTe8 th¢ trust¢¢s to kwarefnan¢iol statements fj)r ¢ach ye2rwhi 8iv¢ a truo ottd hit vi¥w of th¢ 8tote of offalrs of the ¢hsrity Jnd of th# incomin8 r¢source8 applicatlon gelxiuitthlea¢wimtin8pollths 8nd thett ¥ptyth•n Mn5iSt. ' obBery¢th¢ mahots prln¢ipl¢s in tho chltieS SORP. . slots whdber applible wcounllng standards have bmn follorf wbi¢ct to any mthii dkclosèd attd ¢xpl•in¢d in the fin•JJ¢lol 8tstemettts' thd The truses reSp¢)n1¢ for kwing pmper #CCDuDtin8 fKOtd8th disdose with rea18 aooweoy at titn¢ tho fth#tt¢iol PDsitsDn of th¢ ohorhy ond enabl¢ th¢]nb) ensure th¢ fits181 ¥tatem¢nts compty wlth Cknili# 2011. tho 4pplS¢abl¢ Ch•ritle8 (AcoJunts artd Repts) Re8ukntsoM. ¥Jul th• pwvisiolls of stsp8 rQrtheprt1onAd d¢t¢ction of frw2d klld •)th¢r irrn8u1w1 Appmvl bytho tnwt¢¢softh• &irity on n.131. gi8Ded on Its behf by:
St Gregory's Child Care Trust Independent Examiner'5 Report to the trustee5 of St Gregory's Child Care Trust I report to lh¢ charity trllstees on niy exatninatioii of ilie accouiits of tlie charity for the year ¢iided 31 August 2025 ivhich are 5¢t tsu¢ oii pages 6 10 12. Respective respon5ibilitle5 of tru$t¢¢s and examiner As the ¢liarily'S rrustees of St Greg70ry'5 Child Care Trust you arc responsible for the preparation ofihe accounts in accordaoce with ihe requirements of the Chaiilies Aci 2011 I'the Act'l. I report in respect of my Lxaininutiotl of th¢ St Gre¥iory's Cliild Care Trust's accounts carried oul under se¢iio 145 of tli¢ 201 l Aci and in carrying out niy e.¥amination I liave lollowed all tlie applicable Direcli011s giveii by the Charity Commissioii under section 145{5llbl olihe Act. Independent txaminer's stgtement Since St Grcgory'5 Child Care Trubl's gross income exccedcd £250.000 joiir exainillcr niiist be a Inember of a bodv listed iii section 145 of tl)e 2011 Act. l confirm iliat l aiii qualified to undenake Ilie exa[nin? tion beca115¢ am a member of ACA. whicl) 15 oiie of Ihe listed bodie5. I liav¢ ¢onipleied my examination. I confirm that Jio inaterial matters have come lo niy attentioii in connection Wltli tlie exan)inaiion giviiig me cause lo believe Iliat in ajiy matcrial rcspcct= a¢counting records ivere not kcpl in respect of St Gregory'5 Child Care Trust a5 reqiiired by section 130 of the Att; or 2. the accounts do not accord witli th05¢ r¢¢ords', OT the accounts do llot comply witli the accountiiig requircnitiit5 concemin tlie foThii aiid conleiil of accoutLtS set out sn the Charitics (Accoujits aiid Reports) Regiulatioiis ?008 otlier tliaii l11Y requirenieiil tliat Ilie accounts give a 'lrue and fair view ivliicli is noi a matter considered as part of ali indepejident exaniinatioii. I have no cojiccnis aiid have conie across no other iiiatters in coiiiiection M'illi Ihe exaiiiiiiation to ivliicli attentioii should be draivn in tliis report iji order to enable a proper uiidcrsiaiidino of Ilie accounts lo be reached. Mrs BoDiiie Connolly ACA An]bus Chartered Accountants The Old Smithy Stockton's Courtyard Overbury Gloucestershire GL20 7NT Page 5
St Gregory's Child Care Trust Statement of Fiu¥n¢ial Activities for tbe Year Ended 31 August 2025 Urestrlcted fvnd5 Totsl 2025 Totsl 2024 Note IM¢ome and EndownKthts frvm: Ch8rit8ble a¢tiviti¢S Inv¢stment incom¢ 537.499 4.507 537.499 4J07 509.798 4,935 200 Total incom¢ 542.006 542.006 514,933 ExpEndlture OD: Raisin8 funds ChaTitsbl¢ adivities (23) (411,104) (23) (488,104> (3,161) {485,8691 Totsl expthditu Net nVern¢t in fuDds 488.127 489.030 53,879 53.879 25.903 Retonellkntlon of fidI Totsl funds brought foTrYvd Totsl funds ¢arri¢d fonvard 250.697 250.697 224,793 304J76 304.576 250.696 All of the charitys aaivities deriv¢ from gjntinuing opuions during the ab)v¢ periods. The funds break4fown for 2024 is shown in Tr)t¢. Pw6
St Gryrf8 Chlld Care Tru8t (R¢2btrallon Dnmkn. 1099491) B8lAnee Sbert at 31 Augurt 2025 34ffj75 43.95
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275J69 49 269JOI 304J76 250 304 304J76 250 1-7S.&ttdManed co their Ixlwlf br.
St Gregory's Child Car¢ Trust Notes to the Financiydl Statements for the Year Ended 31 August 2025 l Aeeountlng poll¢leJ Statement of compliance Th¢ finan¢lal ststements have been pr¢par¢d in accordance with Accounting and Reporting by Charities: Sthtem¢nt of Recommended Pta¢ti¢e applicable to Charities preparing th¢ir aUnts in COrdin¢¢ with the Financial R¢portin8 Standtrd applicable in the UK and Republic of Ireland (FRS 102) leffertiv¢ I Sanuary 2015) - (Charities SORP {FRS 102)), th¢ Fin¢la[ R¢porting Stand8rd applic)ble in the UK and Republi¢ of Ireland (FRS 102) and th¢ Ch¥ri¢i¢s Art 2011. Bs5s of prerA0 St Gre80ry's Child Care Thist meets the definition of a publi¢ benefit entity under FRS 102. Assets and liabilities are iniiially recognis¢d historical cost or transaction valu¢ unless othenwise stated in the releyani accounting policy not¢s. Exemption fTOm PT¢p8ring • ush Iiow st¥ttment Th¢ ¢h¥ity Opted to early adoo Bulletin I published on 2 Febrnary 2016 and have thereftre not ineluded a flow stst¢m¢nt in th¢s¢ finan¢ial stat¢m¢nts. Golng concern The trust wnsider that there gre no rnatsrial urt¢ertainti¢s about the charitys ¥bility to ¢ontinu¢ as a going CQDC¢m. Expendithre All expenditure is recognised once there is a It1 or constructive obli tÈon to that expeThditure. it is probable s¢ttlement 15 required and the amount can be Meured reliably. All costs are allocated to the applicable expendityr¢ heading that a88re8ate Similar costs to that tegOry. Where ¢osts cannot be directly attributed to particular headings th¢y hav¢ been allocated on a basis consist¢nt with th¢ use of r¢soui¢es, with central staff costs alloted on the b851$ of time spent, and depreciation charges alloted on th¢ portion of the a$s'S use. Other 5UPPQrt costs are allocated based on the spread of staff wsts. These are costs incutyed in attrtillE voluntary income. th¢ managemeni of investments and those incurred in trading 1vitieS that raise funds. ChaTitabl¢ ¢xp¢ndityr¢ wmpri5¢s thos¢ wsts in¢U¢d by the charity in the delivery of its activities and services for its beneflciaries. It include$ both costs that wi be allocated directly to such activities and those costs of an indirect nalure necessary to SUPPOrt them. GovernAnce Costs These include the costs ittributhble to the eh2rity'$ eomplianee with eonstitsltional and Statutory r¢qyir¢m¢nts, in¢luding audiL strategic management and trusiees's rneetings and reimbursed expenses. Pag¢ 8
St Gregory's Child Care Trnst Notes to the Fin#n¢ial StgtemeDts for the Year Ended 31 August 2025 TaxAtlon The Charity is considered to pa&s the tests sel Out in Paragraph I Sclwlule 6 of the Finanee Act 2010 and th¢r¢for¢ it meets the definiiion of a clwitsble compkny fi)r UK corporatb)n tax pur. AoI]ngly. the ¢h8rity is tKjt¢nti[Y exempt from Iwtion in respert of ineome or eapita] gaitis received within cate8OTies covered by Chapter 3 Part I l of the Corpordtion Tax Acl 2010 or Sectkon 256 of the T&xation of chargeIe GaiD5 Act 1992. to the extent that such income Orvi tre applied exclusivety w dwitabl¢ purp)se5. T*tt8ible red 4s5¢ts T8n¥ible fixed assets aT¢ 5(at at C05¢ less accumulatsd depre¢iatioti. Depreckntlon and aJnortiSgtion [kp[latiOtt is provided on langible fLxed assets so as io write off the cost or nlua¢Io 1¢55 any estimated sidual VU¢. over their expectsj eful economic life as follows: DeprttigttOD wethod •nd r•te 20% Strdight Line Fixlures. Fittin89 & Equiprnent Cth cash equlvjlents Cash and cash equivalents LThiwise easb on and Call &FsIt and otheT short4m hiBhly liquid investments that are readity eonvtrfible to 8 krn aft¢ of ¢ath attd are subject to an I18lficIAl risk of ¢hang¢ in value. Fund strnets ofthe obj¢c¢iv¢s of th¢ charity. Penslons and fjther post retiremwt obligations The ¢h8rity operates a defill contribution p510 th¢ whith 1$ 8 p¢nsb)n plan under 1¢h fixed cotttribulions are paid In a pension and the ¢harity tr$ no legal or cons1nve obligation to pay ffijrther contriblOnS evcn if the fimd does not hold SUIT1¢t assets to pay all ernployees the bethefits rt]1ng to ¢mployee service in the current and priorpttiods. Contributions to def¢d contribution plans ar¢ Teco8Dised in the StatemeDt of Finan¢ial Artiviti¢s wh¢n th¢y ar¢ due. If ¢ontrAbution paynKnts exceed the tribUtIon due foT setviK th¢ excess is recognised as a prepaymenL Pw9
St Gregoryls Child Care Tryst Notes to the Financial Statements for the Year Ended 31 August 2025 2 Analysts of govern*nce and support ¢o$ts Gov¢rn8nte costs UTrre$trRcted fuDds Total 2025 Totsl 2024 Genernl Staff costs Wages and salaries Social security costs Pension wsts Other staff c4)sts Audit fees Other fees PAid to auditors Legal fees Marketing and publicity Depreeititiott. wnortisation and other similar $ts Other governantt costs 360.848 11.404 4.974 360,848 11.404 4.974 .171 328J20 10,848 4.689 499 1.21)0 5.036 .200 5,036 1.200 3.388 53 11.188 78,104 IlJ15 47,016 IlJ15 47.016 443.164 443.164 438,289 Pa8e 10
St Gregory's Child Car¢ Trnst Notes to the FinanciAI Statements for the Year Ended 31 August 2025 3 Staff Costs The 888regak payroll $1$ as foll 202S 2024 Sts(f eosts durlnz lh• yerwre: Wa8es and salari¢s Social security ¢osts Pension eosts 360,848 11.404 4.974 1,171 328.320 10.848 4.689 499 378J97 The nK>nihly iv¢r•8¢ number of persons (including In1n•8 tam) employed by th¢ tharity durin8 the year ¢xpr¢5xd u fvll tirne equivalents Is folkn. 21125 2024 Childcu¢ AdMini1¢n 23 25 No employ¢¢ ff¢¢ived emoluments of nM)re £60.000 th1riTr8 the year P•8¢ 11
St Gregory's Child Care Trust Notes to the Flnan¢lf41 Statements for the Year Ended 31 August 2025 4 Taxadon The dharity is A regist¢r¢d charity ¥nd 15 th¢refore exempt frnm thxation. 5 Tanglbl¢ nxed Aisets Furniturt ind equlpment Total At I S¢pt¢mb¢r 2024 Additions 128.336 2.237 128.336 2,237 At 31 August 2025 130573 130 573 Deprttlgtlo Ai I Sewember 2024 Char8e for the ye At 31 Augu5¢ 2025 84.383 84,383 95.898 95,898 Net botrk VA1• At 31 Augult 2025 At 31 Au8USt 2024 6 D¢btor4 2025 2024 Pr¢p&ym¢nts 10.867 7 Credltorj: amounts fAlllng due wlthln yeAr 2025 2024 Other laxation and social s¢writy Other creditor5 A¢crukls 4,756 12 1200 5,968 3,599 104 1,200 8 Pemlon and other schen Defitted ¢ontrlbutlon stbeme The charity op¢rates a defined cotttributiort pensiort scheme. The pension cosi charge for the year represents Itributions payabl¢ by the chwity to th¢ scheme And amounted to £4,974 (2024- £4,689). Page 12
St Gregory's Child Care Tru8t D¢tall¢d Stat¢ment of Flnancial Activitles for the Yeydr Ended 31 August 2025 TotAI 2025 Tolll 2024 Income #nd Endowm¢nts from: ChAritAble a¢tivities (analysed below) Investment incom¢ (Bn8lysed below) Other income (analys below) 537,499 4,507 509.798 4.935 200 Totsl in¢orn¢ 541006 514,933 Exwndlture on: Raisin8 fimds (#nilysed below) Ch4rithbl¢ activiti¢J (8naly$ed below) Totsl expenditur¢ (23) 488 104 (3,161) 485,869 488 127 489 030 Net movem¢nt in funds 53.879 25,903 Tot•1 fvnd8 brou8ht fonwlrd Totsl funds crIed forward 250.697 224,793 304 576 250 696 Page 13
St Gregory's Child Care Trust Detthiled Statement of Flnanclal A¢tivitle8 for the Year Ended 31 August 2025 Total 2025 Tot*1 2024 Chorllrtble Èiellvld¢s Sales 537.499 537.499 509,798 509.798 lftveshrtnilne(•me Inter¢$t on cash deposits 4.507 4.935 4.507 4.935 Oth¢r inwm¢ 200 200 Rqlsln%fMnds StaiTknlnln8 3,161 23 ChapllAble adlvlrtes Dirttt Exp¢Ths¢s W4¢$ and s&larie$ NIC (Employ¢rs} StsiTpenslons (Defined contributlon). p¢n$lon Kheme I Casual wages Stsff welf¢ Travellin8 (44.940) {360.180) 111,404) (4,974) (668) 147.5801 {327,5631 (10,848) (4.6891 {757) {148) 1590) (15.O¢KI) (2,478) (2,512) (4,867) (6,164) (2.096) (1,099) (12,740) (15,0001 (2,4021 140.4191 (2.4371 (5,002) (2,083) (1,9031 (8,792) (531 (351) (1,200) (3.388) {601 (6) Insuranc¢ R¢pairs and rettewAI$ Offlee expenses Comput¢r 50ftwar¢ and miint¢nan¢e ¢os¢s Trade SubriptiONS Sundry expensej Cl¢anin8 Advertisin8 Stsff entsrtainitt8 llllowable for Accountancy fees Legol gnd professional fees Bank Charges Other it)tereM payable D¢pre¢iation of plant ma¢hititty 15811 (1.200) (5,036) (60) 488 104 485,869) P8g¢ 14