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
OVE￿Ury
Gloucestershire
GL20

St Gregoryls Child Care Trust
Contents
2to3
Statement ofTTUSted ReS￿nsIbl11titt
ladependent Examinets Report
Statsment of FinA￿la1 knivities
Balknce SI￿¢1
Notss to th¢ Fina￿141 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 educ*ion
To care for sych chIld￿n in the absert￿ of their parents orgu•rdians
• To care for Children of full s¢lK¥)I y inune4lia*ly befor¢ and aft¢T ￿nn￿l schty)I hours and during s￿￿1
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¢ I￿1ve an ovtstanding educati¢Jn during their time with us. We have
alTh￿S 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•)$5ibl
Shortly before Covi&19 lockth￿ annOW￿ the scuing was by Ofst¢d and xhi¢v¢d a third
su￿91Ve 'Outstanding' judgement in all aYea5 and under a new framework - this aligns with the aim to
provide th¢ l*t possible eare and ¢du¢ation for the children rn the 5ettin8 during their time with us. We are
curreatly awaiting the next Ofsted iiispec4ion. The tean) regularly s¢lf-evaluate practice and outcomes and fttl
sc￿re in their jud8ernent that the S￿ting remai￿ exonplary - this is validated by the ¢x*mal adYi5ors who th¢
Trusi constr￿lY reath out to.
PHblickneJ71
The I￿$t￿5 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 Tn￿1
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 Tn￿t De¢d
and th¢ rule5 within remtiin relevmL

St Grqory's Child Care Trnst
T￿ts¢¢￿' 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 at￿ther local childcarc 5ettin8- this helps to maÉntain
strong links b¢tween the Trusi and the Sch￿1 wl*re 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￿)110￿5.
Or8éttlsalion415trnd#re
The Trust h85 one Operdlional Mwg¢r wlw) oversees all m the Pr￿1. after se1￿1 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 Tn￿1 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 en￿loye* e*h one of them hdping our thildr¢n to reach their potential in
their time with w. Staff tsrnover is relativcly low at I ]% in 202*25. 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 hel￿d 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
gel*xiuitthlea¢wimtin8pollths 8nd thett ¥ptyth•n Mn5iSt*.
' obBery¢th¢ mahots prln¢ipl¢s in tho ch￿ltieS SORP.
. slots whdber appli￿ble wcounllng standards have bmn follorf wbi¢ct to any mthii
dkclosèd attd ¢xpl•in¢d in the fin•JJ¢lol 8tstemettts' thd
The trus*es reSp¢)n￿￿1¢ for kwing pmper #CCDuDtin8 fKOtd8th* disdose with rea￿￿￿18 aooweoy at
titn¢ tho fth#tt¢iol PDsitsDn of th¢ ohorhy ond enabl¢ th¢]nb) ensure th¢ fits￿181 ¥tatem¢nts compty wlth
Cknili# 2011. tho 4pplS¢abl¢ Ch•ritle8 (AcoJunts artd Rep￿ts) Re8ukntsoM. ¥Jul th• pwvisiolls of
stsp8 rQrthepr￿t1onA￿d d¢t¢ction of frw2d klld •)th¢r irrn8u1w1￿
Appmv*l bytho tnwt¢¢softh• &*irity on n.131￿. gi8Ded on Its beh￿f 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
U*restrlcted
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 n￿Vern¢￿t in fuDds
488.127
489.030
53,879
53.879
25.903
Retonellkntlon of fi￿dI
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 opu*ions 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
#bthk *¥1 kn hond
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 a￿Unts 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.
B*s5s of pre￿rA￿0
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 thereft*re 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 It￿1 or constructive obli
tÈon to that expeThditure. it is probable
s¢ttlement 15 required and the amount can be Me￿ured 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 allo￿ted on the b851$ of time spent, and depreciation charges allo￿ted on th¢ portion of the a$s￿'S use.
Other 5UPPQrt costs are allocated based on the spread of staff wsts.
These are costs incutyed in attr￿tillE voluntary income. th¢ managemeni of investments and those incurred in
trading ￿1vitieS that raise funds.
ChaTitabl¢ ¢xp¢ndityr¢ wmpri5¢s thos¢ wsts in¢U￿¢d by the charity in the delivery of its activities and services
for its beneflciaries. It include$ 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￿￿￿. A￿oI￿]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 charge￿Ie
GaiD5 Act 1992. to the extent that such income Orvi￿ tre applied exclusivety w dwitabl¢ purp)se5.
T*tt8ible r￿ed 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 V￿U¢. 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 &F￿sIt￿ and otheT short4m hiBhly liquid
investments that are readity eonvtrfible to 8 krn aft￿¢ of ¢ath attd are subject to an I￿18￿lficIAl 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 p￿510￿ 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 cons1n￿ve obligation to pay ffijrther
contrib￿lOnS evcn if the fimd does not hold SUIT￿1¢￿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• ye*rw*re:
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¢
AdMini￿1¢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 c￿rIed 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 Sub￿riptiONS
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