CHARITY COMMISSION FOR ENGLAND ANO WAIES Trustees, Annual Report for the period From 01 September 2024 Period start date To 31 August 2025 Perlod ond date Charity namo: Gissing Childrèn's C8ntre- a community pre-Khool Charlty r•glstratlon number. 1105120 Objectlves and Actlvltles Summary ofthe purposes of the charity as set out in its governing documènt P•rn 1.17 To enhance Ihe development and education of children primarily under stalut¢)ry SCtOI age by encouraging parents to understand and provide lor the need5 of their children through community groups arKI by (al Oflering appropnale klay. educalion 8nd care facililies. family learning and exlended hours groijps. together with the righl ol parenls io take responsibility for. and lo become Involved in. the activitses of such groups, ensuring that these groups offer opportunitses for all children whatever Iheir race, culture. religion, means or ability. Ibl Encouraging the study of the neecjs of such Children and Iheir families and promoling putAic inl8resl in and recognilH)n of such nee(Is In the cal area., Icl Insligaling and adhering lo and furthering the objerls of th? Early Years Alliance.. Tc) provide a high-quality. accessit)Ig aF)d Inclusive community Pfe-school facility during lemi lime for local children aged frorn tsvo years lo four years of age or the age they slart primary schod. To provide additional pre-schcd sessions during summer holidays in August each year. To operate fiexible hours. lo moel Ihe childcare need5 of farnilies and lo meel the learning and devebopmenl needs of their children. Stsmmary of the main activities In relation to those purposes for the public benefit. in particular. Ihe activities, projects or services identified in the accounts. P¥r¥1.17wd Slalemenl confiming whether the trustees have had regard to the guidance issued by the Chanty Pora 1.18 Truslees have had regard to this guidance.
Commission on public benefrt Additional inforniation loptionall You ma choose lo Include further ststements wthere relevant about.. SORP Policy on grant making Pwa 1.38 This charity does not award grants. Policy on social investment induding program related investment Pw• 1.38 NIA The eonlribulion made by volunteers lo Ihe charity continues to be stsbslanlial e9 ongoing work and govemance of the management c(Mnmittee both on a day-to- day basis and in organising and running major fundraising events iwo or three limes a year eg an annual Spring and Autumn évenl and some input lo lundraising opportunities at Chri$trnas. usually the village or church layre. These main events are enlirety slaffed by volunteers and staff volunteering. In addition, volunteers supJy maintenance work free and obtain many and Var resources for Ihe group. and provide speualisl advice. free ol charge leg Chairperson Is a form8r Headleacher and a Committee Member is a retired eech & Lan e Thera Contribution made by volunteers Pw• 1.38 Olher NIA Achlevements and Perfonnance Regular yoga and mindlulness s•ssions Following staff training In this. we have now been ab lo embed Ihis in our practice and offer regular seSSn5 bespoke lo small grDUPS of children with low OT emerging needs and others we feel would benefit to improve their confidence, social interaction and communication and a sense of Summary of the main achievemenls of the charity, identifying the difference the charity's work has made lo the circumstances of its beneficiaries and any wider benefits lo society as a whcAe. Parn 1.20 Regular Muslc and Movement sessions Uiilising the skills and experien ol an existing member of slaff. we have been alk to embed this In our practice and offer regular, planned sessions bespoke lo small gioups of children with low or emerging neetjs and others we feel would benefit to Improve Iheir confidence. social inleraclion
and corymunicalion and a sense of belongirvJ. Earty Talk Boost We have now embedded the delivery of programmes of these sessions each lemi. laking a cohort of children aged 3 or 4 who need some exlra input in helping them lo develop ¥Jeech arKI language skills. Climate Change We Initiated a Sustainability Action Plan, link8d lo Climal8 Change detailing ways we Can be an &COvlrieftdly setting. Ihis is a Working documenl. We look measures to Protect children playing in the outdoor area when lemperalures are high by obtaining and erecting giant sails. having semi- permanent rooled sttureS and the use of gazebos. We r•c•ived an Ofsted Inspectlon on 7" Alay 2025 and recoived a grading of GOOD Addltlonal informatlon loptlonall You ma choose lo Include further statements where levant about.. Achievements against objecliv8s sel P¥•1.41 Performance of fijndraising aclivitres against objectives set Pwa 1.41 Inveslmenl performan¢e against objectives Pw8 1.41 Other Flnanclal Revlew Review of the charity's financial position al the end of the Tiod Statement explaining the policy for holding reserves staling why they are held Pwa 1.21 See Financial Sialemellls Irorn Newman & Co. Accountants. Pwa 1.22 To liold and seek lo mainlain. reserve fvjnds In the event of unforeseen closure to cover redundanry payments lo staff and to covef rent aThJ running costs lor up lo six
months. Difo Amount of reserves held Reasons for hokling zero reserves Details of fund malerially in deficit Explanation of any uncertainties aboul th8 charity continuing as a oin ncem Pwa 1.22 P*a 1.22 PWJ 1.24 See Fin8nri¢il Sialemenls ffom Newman & Ca. Accodntanls. Di:'.o P1.23 Addltlonal Informatlon (optlonal) You ma choose lo include further statements where ravant about.. 2 year olds earty years working lamilies arKJ NEO funding Iro Norfolk County Council., 3 & 4 year olds universal and exlended lup lo 30 hours) earty years funding from Norfolk County Counul-, Session fees Irom paying families lunfunded childTenl', SENDIF discretionary Inclusion lunding. as appropriate, from Norfolk County Council., Proceeds from fundraising events and aclivilies. Don8lK)ns'. Grants and awards. The charity's principal sources of fvnds (including any fundraising) Pwa 1.47 Inveslmenl policy and objectives including any social inveslmenl policy adopled NIA Pw• 1.46 Any subslanlial and long-lerm reduclbon in demand for, or take•UP of. p-sChool places.. 11 Ihe local aulhorily d&cTras6d or Mlhdrew early years fvnding. A description of the principal risks facing Ihe charity Pw• 1.46 Other Structure, Governance and Management Description of charity's trusts.. Type of goveming document Pwa 1.25 Conslilulion with forrnal approved by the Earl Years Alliance Assouatson How is the charity constituted? Pw8 1.25 Trustee selectk)n methods including details of any Pwa 1.25 Elected by Mprnbers
constitutional provisions e.g. election to post or name of any person or body entled to appoint one or More trustees Addlllonal infonnatlon {opllonal) You ma choose to include fvrther statements Whe leVant about.. 'IIL' Inltstmaln and guidan ProvJed by the Charity ccmmTrsSn on Iheir website. PolicTres and procedures adopted for the inducts.on and training of trustees Pw• 1.51 Occasional training accessed via Nortolk County Council Early Years Training lor Early Years C(xnmittees induding SAFER Iraini Managemeni Committee have overall respOnsi.11tY for the Charity- Day to day managemenl ol the pre-schcK)l is delegaled lo the Pre-school Manager who is supported by Early Years Leaders who variously run each daily session and a Finance Officer who manages finances in and oul. The charity's organisalional structure and any wider neork with which tho charity works Pw• 1.51 Relationship with any related parties Pw• 1.51 Other Reference and Admlnistrative detalls Cha name Other name the chari uses Re islered chant number Charity's pnncipal address Children s Centre - a communil liildren s Cenlre re-school 1.05120 The Old SchiK)I Lower Street Gissing Diss Norfolk IP22 5UJ Narnes of the charlty Irustsos Twho manage the charlty Dat•• •¢t•d not lor T•hol• ear Tru•t•• n•m• Ollk• Ilf anyl Nam? of por50n lor body) ontltlod to Int trust•e Ilan Alison CtillJni nlirlirporson LJcrpla / reasurer Fvlio'.Ily Brow'p. Viclnria Jordap, Lalifcl Adam Linoa Nasli
Qlaire JIJ lip Tyler Chrislopher l ¥'lor Pai Iline f.oombpq 10 11 12 13 14 15 16 17 18 19 20 Cor rate trustees- names ol the 01ctorS at the date the r Dlr•¢tor nam• rtwasa roved Name of trustees holding b'118 to property belonging lo the charity Tru*ts• nam• D•l•B aci•d if not for whol•
Funds held as custodian trustees on behalf of others Description of the ass8ts held in Ihis capacity Name and objects of the charity on whose behalf the assets are held and how Ihis falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assels Addftlonal Inforniatlon (opllonal) Nomo9 and addr••Ms of advls•rs (Opllonal Infomiatlon) Type of Name Addro advlser Name of chlef exocutlvo or nam•* of nIOr •taff m•mb•rs (Optlonal Informallon) Exemptlons from disclosure Reason for non4isdosure of ke rsonnel details Other o tional inforniation
Declarations The trustee$ declare that they hav• approvèd the trustees, report above. Slgnod on b•hall of the charity's Irustees Signatur•l8) Full nam•lsl 41ison Mary CullLJm Poslllon l•g Secretary. Chalr. •tcl Viclo, Helen Jordan Treasurer Date )(!- June 2026
THF. CHILDRF.NS CF.YTRF. FIYAYCIAL STATEMEI%TS FOR THE YEAR EYDEI) 31 AIICL'ST 202$ ReRlstered ch•rlty number 1105120 Yem'man & Co. Ch•rtered Accountants 4b Church Street Diss rfolk IP22 4DD
THE HILDRENS CENT PAGE L¢b*al and Admini5tyg1ii'e Infomiaiicrf) Rq)ort of the TTUStees Independeni Examiners R¢N>rf InLomL and ExnditUTL. ALiount Noics io ihc Accounis 6&7
ILDR NS CENT LF,G4L ANT) At)MIYISTRATII'F. IliFORM.4TIO%' Nlme: The (iissin8 Children's Centre Playgroup and Pre-school Reglstr4tlon Number: 1105120 Trusteeslcommlttee of Managemenl.. A Cullum V Jurdan F Brum L Addm P Coombes C Tylcr C J Tyl¢r IRL1¥1 I I FL4bruary ?0251 CollectnrlChlrperJon: A Cullum 5¢erL.tr>': F Brvwn Treasurer: V Jordan Re%15tered Otllee: Thc Old Schfy)I LoM'¢r Strcci Gissing Norfnlk IP2? 5UJ B*nkers: HSB l Mount SirL'Ct Diss Norfolk tP22 3QD Independent F.ximlner: Waveney AccouTrthn Limiied Va le.Man & Co 4b Church Sir¥ Dis Norfolk IP2? 4DD Page I
THF. CHII.DRENS CENTRE REPC)RT OF THF. TRLSTEES The charity relerence and administraiive detail% including ttM)5e of the TTUSM ,hO also forni the Committee ot MdndgLmLnt dlL' SLt UUI on pagL I. STATEMEYT OF RESPONSIBILITIES OF THE COMMITTEE The Trusick"s arc responsible for prLp3ring th¢ Tru5tcc's Annual RirM)rt and thc financial 5tatcmcnls in accordanc¢ wilh applicahle lo. and United Kingdom Acctsuniing Siandards (United Kingdom Generally Accepted Ac¢ouniing Praetieel. The law applicable ro charilies in England & Wales requires ihe Commilltt of Mana6bem¢nt to prepare accounts for each finai)¢ial year ivhtch give a Irue and fair view of ihe %iaie ofaffairs ofthe Chariiy and of ihe incomii)g resources n¢J dpplic£ltion ofre4ource4 ofihe Charily for ihal lod. In preparing iheie account%, Ihe Conimiiiee are required io.. SLl¥LI suildbl¥ iWLounting wliiiii and ihln dpply ihLni ionsiSt¥ntl}': Ob%crve IhL meihud.4 and prinLipIL in Ihe ChariiLL SORP •015 IFRS102>- make jud¥emenl% and e4limate% ihal are re&sonable and prudeni: sial¥ Ii'hcrhcr &ppli¢ablc 4c¢ouniing standards have bcen follow'LThJ. subjccl to any Inaierial dcpartures disclo%cd dnd LxpldillLd in IhL' &Lounis- prepare the a¢counis on ihe going conc¢rn basis unless it Is inakyTopriaie io presume ihat the Q"hariry will continue in opention. The Trusi¢¢S are reiipon5ible for keepin¥ proper accouniing records ihai disclose with reationable accurdcv al aiiy lime the linancial w*iiion of the charity and enable th¢m io ¢nsur¢ that the accounL% comply with ihe Charitiffi Ad 2n1 I, the C"hdritiLb IALLuunitrTr dnd RLwns1 RLguldiivn$ 2(M18 4nd i. Iru>i d¢xxl. Th¥y IifL' alsf) f¥)Jx)niiblL fur sJfLgu4rding ili¥ 4L%%¢I.% uf Ihi Lharity hLnLi for lakin¥ rL&%onablL ¥liPS for ihe prL'vcniion dLILLiiun lif fraud dn¢J ibihLr irrcguldrilies. PRINCIPAI. OWLCTIN'F.S The principal ITrbjccliNes of ihe C"harity are to advan¢¢ lh¢ edu¢alion of children Ixlow compulsory h0o1 age wiihin ri%'e mil¢ radius ()r(ii551n¥. RF.I'IEW' OF THE CH,IRITI"S Acfi%'iTIF.S FI)R THF. PF.RI()D Tlie ie%ult% Inr the vear diid linJiiLiJl rx)%itii)n ibl-lhe Lliariiy lire J4 %hilth'n in the annexed financial stsiemenls. RF.SERVF.S POLICY Thc I'iind% In Ihc bank account aTC rthaincd to ¢nsur¢ thai childr.5 C¢nir¢ hos ihc funts to mcd six months nornial ¢Xd11Ur¢ for Ihc charity in ihe Lvent of Teduced Icvels of fundinB. or any oth¢r unforuc¢n ¢IUmS[an¢¢$. PIIBLIC BENEFIT In all decision making the L-ommitt¢¢ have due rerd io the Ulan¢t ]>ublished b). Ihe C"harity Commission in .lation to public benefit. SI'RUCTIIRE. GOI'ERYANCE A%D MANAGF.,ME%T ThL Llidrily 1.% ¥UN'LrnLd by ils Lvnslillltivn dviumlnl Jdoplid on 28, IXi0kn 2(K)2 and sub¥cqucnily amindcd On Ikcemb¢r 201 J and l O, Febwr). ?016. Thc Loinmitrec is mad¢ up of i'olwitccr& H.hv ¥iN'¢ up thcir limc lo lakc on rolcs and thc Icadcr of thc Lcnlrc. Thc iominiiiiL hdl'L nu fomial irdininbw vr indu¢4ivn WKI rolL3 ar¥ IdkLn and Ikarnl ihL" y¥ar pro¥T¥siis. D&y-tO-day mttnagement 15 delegated io L Nash. 29 Thii report was approved by the Committee of M4nagemeni on.............. .2026 Isignedi............... A Cullum - CollcLior'Chairp¢rson Pagc 2
THE CHILDREYS CE%TRE INDF.PENDF.NT EXA111%ER'S REPORT EAR EDED 31 .4LGUST 2025 Independenl ex4miner'5 report to the trustee5 of The ChildreAs Cenlre I rLPI)rt io Lhdrity trusiec% on my cxaminalion of thc aLcow)ts of ihc Llwity for lh¢ ycar ¢ndcd 31. Augu%t 2025 whiLh ar¢ sci out on pag¢s 4 to 7. RP51b1lI¢1ej and bsis of report A% lh¢ chariiy's Iru%lee% you are respo51b1¢ for the prepardiion of the accounLs in accordance wilh the requiremenLN of Ihe C hariiies Act 2011 Iihe 2011 Act}. I rLPilrt in rc%pc¥i of my ixuminalion of ihc iharily's 4Lxwunts LarriLJl oui undcr 145 uf ihc A¥1 ynd in Larrying oul my examination I have followed all of Ihe arvlicable Direciion$ 8iven by ihe Chariiy Commi&4ion under 4zclion 14515)Ibl iTrl-IhL ALI. Independent ¢iimlner'$ $ttemefjt I hav¢ ¢ompl¢i¢d my cxaminaiiun. I confimi thai no maicrial mattcrs hav¢ Come io my alfcntion in connccrion wirh ihc ¢xamination giving me caus¢ io beliei'e ihol in ony m8ieri¥l 85peci- accounlin¥ records were noi kepi in respecl of the chariiy required by beciion 130 of the Aci: or th¥ ¥'iounis noi aLLord 4.ith ihosL' f¥0rd$ or Ihe accounts do not comply with ihL applicablL requiTemenis concerning th¢ fomi and coniLnl of acLountS oiii in ihi C'hariiie5 (Accounls and RcrM)ns1 Regulaiions oihcr ihan anN' rcquircmcni ihat ihc accoun15 bylkc a -Irue and fair" view which is nni a matter considered part of an independeni examinaiiffl. I have no con¢¢rnb and have Come ocr055 no (*heT mailer5 in conneclion with ihe examinaiion io which aitention should be drnwn in Ihis report in order io enthble tt prOr underntsnding ofiht a¢¢ounl4 lo b¢ reJched. Signed.. Name.. L¢sli¢ Newmall FCA Addrc.ss.' NL14'man & Co. 4b Churrh Sireel DI. Nortolk IP?2 4DD Date: Page 3
THE CHILDRENS CEITRE 'COIIE AND EXPE%DITI'RE A YE.4R F.NDF.D.11 .4LC-II%T 2024 Unrestricted Funds Restricied Fthnds 2025 Tot*1 2024 T•t•l INCOME 22.577 1.2fJO 1154 161.q04 3.365 ?2.577 I h,250 1.721 374 105.444 3.(K15 910 Fund-raising InlLris1 RLILiVLTrd Nursiry VouLhcr% E)onation Grant 854 161.904 3,365 £1 EXPENDITURE Dlrc¢t C.harltible Expendlture 165.017 165.017 5.65? 4.471 278 9.? 4.131) 1.337 1116 9¥7 410 166 94.1169 Pension ProfL'ssional FLV Maini¥nancc Rent L'()nsumable$ In%LirunLL PhotopYIng & Siaiioncry IT ond Int¢mci TLILphonL Adi ¥rts Equipmeni Purchase5 Sundric5 Traiiiin Membership L"lothing & Unifornj Li¥hi. I leai & Waier Wa51e 4,471 27¥ 4).IIV2 4.130 1.337 X26 9117 410 120 3,414 946 1.467 ?69 786 461 4$1 233 352 ?.44$ 40¥ R74 732 433 2.167 1.849 40 74 73? 433 2.167 1.849 1.934 955 £201274 201274 PagL 4
THE CHILDRENS B.4LANCE SHF.ET AR ENDED 31 AL'GUST 20 2025 2024 NET {DEFJCIT}11)COME FOR YEAR 10.(y64 FUYDS AT JI AUC.UST 2024 41.64• 30.978 FUYDS AT 31 AUGL'ST 2024 £30 UNRESTRICTED FUNDS RESTRIC'TED FLThDS 30.328 41.642 TOTAL FLINDS AT 31 ALGLST 2025 R¢presenied b!. B*linces It: H%LIC - ALLount I HSBL - Accouni 2 HSBC - Accouni 3 11.228 44.211? J6.IMM) 7th .124 113.4901 76 2.133 116.0191 DehioTh and Prepayment ALLrual¥ Approv¢d by the CommittC¥' on th ... 2026 PagL 5
THE cHILDREs CENTRE YOTES TU THE FI%A%CI.4L ST.4TEINIENTS YEAR ENDED 31 ALGUST 202 Aeeountlng p•ll¢les Charlt>' informatlon (iissing Childrcn's Cenire is a constituiion adop1 on 28 Ikiober 21M)2 #5 llmended on 9 fkcember 2013 0 mended on 10 February ?016. 1.1 Accollntlng con%enilo Th¢ finan¢iJl siat¢m¢nis have been prepared in accon1ce with the chAriiy's constitution. the Charities Aci 2011 .?nd"Accouniing and Rcporting by Charitics.. Stsi¢m¢nt of Recommcndcd Praciicc applicJbl¥ io Chariiics preparinbi their accnuni.s in accordanc¢ M'ith the Financial Rertinb Standard applicahle in the UK and R¢public of Ireland IFRS IOI- {as amended for accouniing periA5 commencing fr(Kn l January 2111hl. Tlie charity is a Public Benefit Entity as defined by FRS 10? The charily ha4 taken advan14¥e of ihe provi¥ion% in ihe S()RP for clJariiiv% applving FRS 102 Updaie Bulletin I nof to wLparL a StulLryn¥nt uf Cash FIvM¥. The linancial 4iaiemenis hov¢ (kpaned from ihe Charilieq (Accounts and Rep)rts1 Regulaiions 2008 only io IhL ¥Xt¢nr rcquircd io provid¢ a rruc and fair N'iew. This dcpartun has in¥ol%¢d follo'ing ihc SialcmLnt of ReL()m5ncndcd PraLIiLC for ihariiiLS applyinb FRS 10? rdiher th#n ihe 'Cr10n u1- lh¥ Siai¢m¢ni 01 Recommended Praclice w'hich is referred to in ihe Re¥ulaiions bui which has since been wiihdrswn. Th¥ financial sial¥m¢nis arc prLparcd in sicrling. M'hich is ihc functional curr¢n¢y of ihc charity. Mondary ainounis in ihL5L financial Siaicmcnis arc round to i. n¢ar¢st £. Th¥ tinancial siaicmcnis hai'¢ bccn pr¢par undcr thc hisiorical cost con¥'cntion. Th¢ principal accounting poIi¥i¥s Èidupi¥d dfL' XLt oui bL.Iow. 1.2 ChnRe of reportln% perfod 'l-hc chariry had shortcncd a¢¢ounting pcriod 31 Augusi 2024 10 bc in linc wtih ihc acadcmic ycar last ycar. For this re&qon. comparative amnunL$ rttsenied in the financial staiemenls lincludin¥ iht related ne$l are noi cntircly comparablc as they coi'¥Y an ¥ month wiod. IJ GolTrg concer At ihL limL of approving ihe financial slalcmcn15. Ihe trusices hai'e a rcasonable ¢XratIon ihat the chariry hds ddL4Udle rc54yufLLS tIF iontinue in OFthiiondl ¥XlSt¢nLC for Ihe forlceablL fulurc. Thus the lrn&t¢e continue lo adopt Ihe goins concern tM515 of occouniing in preparing th¢ financial staiemenis. 1.4 Charltable funds Ilnre%trieitd furtds are available for u%e ai ihe di.¥creiion of ihe Iru%ltts in fvrthernnce of their charitable obJe¢tive Unles the lunds have been de>ii¥nated for oth¢r punx)5e5. Restricicd funds arc subjcci to spccilic conditions by donors as to how they may uscd. Thc purposcs and uses of the resiricled funds are set oul in ihe noles lo the financi teMents. IJ Incomlng resources Income is recognised when the djarily is legallv eniitled io il after any Conditions have been mel. Ihe amoun1% can be measured reliablv. and it is proi&ibl¢ ihai irKome will be ell'ed. Cash donations ar¢ rc¢ogni5¢d on r¢cLlPt. (hhcr donaiions arc rLxogniscd oncc thc churity h85 b¢¢n notificd of Ihe dTrnatinn. rtm)n¢t condilion% require delerral of the amount. Page 6
THF. CHILDRENS CEliTRE THE FIY.4 I'EAR EDED ',ST 20 1.6 Cash and cash e4uli'leTrts Cilsh dnd c&4h e4uivdleni% include in hand. depo4il.s held at call 'ith bank%. oiher %hort-lem liquid invesimenls wilh ori&¥11 mdiurilie% of three monih% or les5. und n. o%'er(iruli%. Bunk ov¢rdrafts 4r¢ shown within borrow'inbis in LuIrL1 liabililics. Ba.flcflMonrltsl as. Basic tinancial assLlS. which includc debiiKs and cash and bank hlances. arc initially m¢asur¢d al transaction price including transaction cosls and are subsequenily Carried ai amottisedcost usinbb lh¢ ¢JTeciive lnicr¢ m¢th(Kt unlcss tsrrnng¢m¢ni cort5titut¥S a fina1ng transa¢iion. M.h¢r¢ lh¢ iransaciion is mLasurcd al ihe preseni value of the future receip14 discounied ai a markel rdie of iiiiere%l. Finaiicial a%%eL% cla4%ifi¢d as receivable H'ithin nne year are noi amorti4ed. B47.fl<'Jln•TncI•Tlliobillil Basic linanLial liabiliiies. including crcdiiors and bank loans arL" initially rccogmiKd at tran5a¢tion pri¢¢ unlLs5 thc drningTcmcnt Ll)nslilulc% a finanLill¥ TfdnsaLiion. .hcrc thc dcbt insirnincnt is m¢dsurcd dr the preseni tralue of the future pavivbenis discounied al 8 market rnie of interes1. Financial liabilities classified as p2yabl¢ within on¢ year ar¢ amortis¢d. Trade crediiors are obli¥alions to fnr ¥lNMh. or wiccs thyf hai'e be¢n 8rquir¢d in the ordinary Lourse i)I" (>p¢raiithns fmm suppli¢rs. Amounts payaNe are ¢18ssified as ¢urreni liahiliiies Irryment 1% due withiii one y¥ur vr l¥.¥%. If nol. Ihcy pr¥NLniLxl nunrrcnI liabililiLN. TrJdL Lrcdiluys drL fLxogni.%Ld iniiially ul tranellon price and %ubwuently m¢&¥ured ai amonised c(lii ing the effective inlere¥t mdhud. Trustees r¢munerntlon PaymLni.4 ()f L77.15.311024 _ £172131 were made io ¢NMe¢$ under ihe iemk$ of employmeni contract wliich are agreed by the committee. St#ff Cojts The overage monthly number of employets during the year w&$ 1212014 - 12). Nu employee% reLeivcd emulumeni¥ in exLtss of £fiO.(MN). Pagi 7
THF. CHILDRF.NS CF.YTRF. FIYAYCIAL STATEMEI%TS FOR THE YEAR EYDEI) 31 AIICL'ST 202$ ReRlstered ch•rlty number 1105120 Yem'man & Co. Ch•rtered Accountants 4b Church Street Diss rfolk IP22 4DD
THE HILDRENS CENT PAGE L¢b*al and Admini5tyg1ii'e Infomiaiicrf) Rq)ort of the TTUStees Independeni Examiners R¢N>rf InLomL and ExnditUTL. ALiount Noics io ihc Accounis 6&7
ILDR NS CENT LF,G4L ANT) At)MIYISTRATII'F. IliFORM.4TIO%' Nlme: The (iissin8 Children's Centre Playgroup and Pre-school Reglstr4tlon Number: 1105120 Trusteeslcommlttee of Managemenl.. A Cullum V Jurdan F Brum L Addm P Coombes C Tylcr C J Tyl¢r IRL1¥1 I I FL4bruary ?0251 CollectnrlChlrperJon: A Cullum 5¢erL.tr>': F Brvwn Treasurer: V Jordan Re%15tered Otllee: Thc Old Schfy)I LoM'¢r Strcci Gissing Norfnlk IP2? 5UJ B*nkers: HSB l Mount SirL'Ct Diss Norfolk tP22 3QD Independent F.ximlner: Waveney AccouTrthn Limiied Va le.Man & Co 4b Church Sir¥ Dis Norfolk IP2? 4DD Page I
THF. CHII.DRENS CENTRE REPC)RT OF THF. TRLSTEES The charity relerence and administraiive detail% including ttM)5e of the TTUSM ,hO also forni the Committee ot MdndgLmLnt dlL' SLt UUI on pagL I. STATEMEYT OF RESPONSIBILITIES OF THE COMMITTEE The Trusick"s arc responsible for prLp3ring th¢ Tru5tcc's Annual RirM)rt and thc financial 5tatcmcnls in accordanc¢ wilh applicahle lo. and United Kingdom Acctsuniing Siandards (United Kingdom Generally Accepted Ac¢ouniing Praetieel. The law applicable ro charilies in England & Wales requires ihe Commilltt of Mana6bem¢nt to prepare accounts for each finai)¢ial year ivhtch give a Irue and fair view of ihe %iaie ofaffairs ofthe Chariiy and of ihe incomii)g resources n¢J dpplic£ltion ofre4ource4 ofihe Charily for ihal lod. In preparing iheie account%, Ihe Conimiiiee are required io.. SLl¥LI suildbl¥ iWLounting wliiiii and ihln dpply ihLni ionsiSt¥ntl}': Ob%crve IhL meihud.4 and prinLipIL in Ihe ChariiLL SORP •015 IFRS102>- make jud¥emenl% and e4limate% ihal are re&sonable and prudeni: sial¥ Ii'hcrhcr &ppli¢ablc 4c¢ouniing standards have bcen follow'LThJ. subjccl to any Inaierial dcpartures disclo%cd dnd LxpldillLd in IhL' &Lounis- prepare the a¢counis on ihe going conc¢rn basis unless it Is inakyTopriaie io presume ihat the Q"hariry will continue in opention. The Trusi¢¢S are reiipon5ible for keepin¥ proper accouniing records ihai disclose with reationable accurdcv al aiiy lime the linancial w*iiion of the charity and enable th¢m io ¢nsur¢ that the accounL% comply with ihe Charitiffi Ad 2n1 I, the C"hdritiLb IALLuunitrTr dnd RLwns1 RLguldiivn$ 2(M18 4nd i. Iru>i d¢xxl. Th¥y IifL' alsf) f¥)Jx)niiblL fur sJfLgu4rding ili¥ 4L%%¢I.% uf Ihi Lharity hLnLi for lakin¥ rL&%onablL ¥liPS for ihe prL'vcniion dLILLiiun lif fraud dn¢J ibihLr irrcguldrilies. PRINCIPAI. OWLCTIN'F.S The principal ITrbjccliNes of ihe C"harity are to advan¢¢ lh¢ edu¢alion of children Ixlow compulsory h0o1 age wiihin ri%'e mil¢ radius ()r(ii551n¥. RF.I'IEW' OF THE CH,IRITI"S Acfi%'iTIF.S FI)R THF. PF.RI()D Tlie ie%ult% Inr the vear diid linJiiLiJl rx)%itii)n ibl-lhe Lliariiy lire J4 %hilth'n in the annexed financial stsiemenls. RF.SERVF.S POLICY Thc I'iind% In Ihc bank account aTC rthaincd to ¢nsur¢ thai childr.5 C¢nir¢ hos ihc funts to mcd six months nornial ¢Xd11Ur¢ for Ihc charity in ihe Lvent of Teduced Icvels of fundinB. or any oth¢r unforuc¢n ¢IUmS[an¢¢$. PIIBLIC BENEFIT In all decision making the L-ommitt¢¢ have due rerd io the Ulan¢t ]>ublished b). Ihe C"harity Commission in .lation to public benefit. SI'RUCTIIRE. GOI'ERYANCE A%D MANAGF.,ME%T ThL Llidrily 1.% ¥UN'LrnLd by ils Lvnslillltivn dviumlnl Jdoplid on 28, IXi0kn 2(K)2 and sub¥cqucnily amindcd On Ikcemb¢r 201 J and l O, Febwr). ?016. Thc Loinmitrec is mad¢ up of i'olwitccr& H.hv ¥iN'¢ up thcir limc lo lakc on rolcs and thc Icadcr of thc Lcnlrc. Thc iominiiiiL hdl'L nu fomial irdininbw vr indu¢4ivn WKI rolL3 ar¥ IdkLn and Ikarnl ihL" y¥ar pro¥T¥siis. D&y-tO-day mttnagement 15 delegated io L Nash. 29 Thii report was approved by the Committee of M4nagemeni on.............. .2026 Isignedi............... A Cullum - CollcLior'Chairp¢rson Pagc 2
THE CHILDREYS CE%TRE INDF.PENDF.NT EXA111%ER'S REPORT EAR EDED 31 .4LGUST 2025 Independenl ex4miner'5 report to the trustee5 of The ChildreAs Cenlre I rLPI)rt io Lhdrity trusiec% on my cxaminalion of thc aLcow)ts of ihc Llwity for lh¢ ycar ¢ndcd 31. Augu%t 2025 whiLh ar¢ sci out on pag¢s 4 to 7. RP51b1lI¢1ej and bsis of report A% lh¢ chariiy's Iru%lee% you are respo51b1¢ for the prepardiion of the accounLs in accordance wilh the requiremenLN of Ihe C hariiies Act 2011 Iihe 2011 Act}. I rLPilrt in rc%pc¥i of my ixuminalion of ihc iharily's 4Lxwunts LarriLJl oui undcr 145 uf ihc A¥1 ynd in Larrying oul my examination I have followed all of Ihe arvlicable Direciion$ 8iven by ihe Chariiy Commi&4ion under 4zclion 14515)Ibl iTrl-IhL ALI. Independent ¢iimlner'$ $ttemefjt I hav¢ ¢ompl¢i¢d my cxaminaiiun. I confimi thai no maicrial mattcrs hav¢ Come io my alfcntion in connccrion wirh ihc ¢xamination giving me caus¢ io beliei'e ihol in ony m8ieri¥l 85peci- accounlin¥ records were noi kepi in respecl of the chariiy required by beciion 130 of the Aci: or th¥ ¥'iounis noi aLLord 4.ith ihosL' f¥0rd$ or Ihe accounts do not comply with ihL applicablL requiTemenis concerning th¢ fomi and coniLnl of acLountS oiii in ihi C'hariiie5 (Accounls and RcrM)ns1 Regulaiions oihcr ihan anN' rcquircmcni ihat ihc accoun15 bylkc a -Irue and fair" view which is nni a matter considered part of an independeni examinaiiffl. I have no con¢¢rnb and have Come ocr055 no (*heT mailer5 in conneclion with ihe examinaiion io which aitention should be drnwn in Ihis report in order io enthble tt prOr underntsnding ofiht a¢¢ounl4 lo b¢ reJched. Signed.. Name.. L¢sli¢ Newmall FCA Addrc.ss.' NL14'man & Co. 4b Churrh Sireel DI. Nortolk IP?2 4DD Date: Page 3
THE CHILDRENS CEITRE 'COIIE AND EXPE%DITI'RE A YE.4R F.NDF.D.11 .4LC-II%T 2024 Unrestricted Funds Restricied Fthnds 2025 Tot*1 2024 T•t•l INCOME 22.577 1.2fJO 1154 161.q04 3.365 ?2.577 I h,250 1.721 374 105.444 3.(K15 910 Fund-raising InlLris1 RLILiVLTrd Nursiry VouLhcr% E)onation Grant 854 161.904 3,365 £1 EXPENDITURE Dlrc¢t C.harltible Expendlture 165.017 165.017 5.65? 4.471 278 9.? 4.131) 1.337 1116 9¥7 410 166 94.1169 Pension ProfL'ssional FLV Maini¥nancc Rent L'()nsumable$ In%LirunLL PhotopYIng & Siaiioncry IT ond Int¢mci TLILphonL Adi ¥rts Equipmeni Purchase5 Sundric5 Traiiiin Membership L"lothing & Unifornj Li¥hi. I leai & Waier Wa51e 4,471 27¥ 4).IIV2 4.130 1.337 X26 9117 410 120 3,414 946 1.467 ?69 786 461 4$1 233 352 ?.44$ 40¥ R74 732 433 2.167 1.849 40 74 73? 433 2.167 1.849 1.934 955 £201274 201274 PagL 4
THE CHILDRENS B.4LANCE SHF.ET AR ENDED 31 AL'GUST 20 2025 2024 NET {DEFJCIT}11)COME FOR YEAR 10.(y64 FUYDS AT JI AUC.UST 2024 41.64• 30.978 FUYDS AT 31 AUGL'ST 2024 £30 UNRESTRICTED FUNDS RESTRIC'TED FLThDS 30.328 41.642 TOTAL FLINDS AT 31 ALGLST 2025 R¢presenied b!. B*linces It: H%LIC - ALLount I HSBL - Accouni 2 HSBC - Accouni 3 11.228 44.211? J6.IMM) 7th .124 113.4901 76 2.133 116.0191 DehioTh and Prepayment ALLrual¥ Approv¢d by the CommittC¥' on th ... 2026 PagL 5
THE cHILDREs CENTRE YOTES TU THE FI%A%CI.4L ST.4TEINIENTS YEAR ENDED 31 ALGUST 202 Aeeountlng p•ll¢les Charlt>' informatlon (iissing Childrcn's Cenire is a constituiion adop1 on 28 Ikiober 21M)2 #5 llmended on 9 fkcember 2013 0 mended on 10 February ?016. 1.1 Accollntlng con%enilo Th¢ finan¢iJl siat¢m¢nis have been prepared in accon1ce with the chAriiy's constitution. the Charities Aci 2011 .?nd"Accouniing and Rcporting by Charitics.. Stsi¢m¢nt of Recommcndcd Praciicc applicJbl¥ io Chariiics preparinbi their accnuni.s in accordanc¢ M'ith the Financial Rertinb Standard applicahle in the UK and R¢public of Ireland IFRS IOI- {as amended for accouniing periA5 commencing fr(Kn l January 2111hl. Tlie charity is a Public Benefit Entity as defined by FRS 10? The charily ha4 taken advan14¥e of ihe provi¥ion% in ihe S()RP for clJariiiv% applving FRS 102 Updaie Bulletin I nof to wLparL a StulLryn¥nt uf Cash FIvM¥. The linancial 4iaiemenis hov¢ (kpaned from ihe Charilieq (Accounts and Rep)rts1 Regulaiions 2008 only io IhL ¥Xt¢nr rcquircd io provid¢ a rruc and fair N'iew. This dcpartun has in¥ol%¢d follo'ing ihc SialcmLnt of ReL()m5ncndcd PraLIiLC for ihariiiLS applyinb FRS 10? rdiher th#n ihe 'Cr10n u1- lh¥ Siai¢m¢ni 01 Recommended Praclice w'hich is referred to in ihe Re¥ulaiions bui which has since been wiihdrswn. Th¥ financial sial¥m¢nis arc prLparcd in sicrling. M'hich is ihc functional curr¢n¢y of ihc charity. Mondary ainounis in ihL5L financial Siaicmcnis arc round to i. n¢ar¢st £. Th¥ tinancial siaicmcnis hai'¢ bccn pr¢par undcr thc hisiorical cost con¥'cntion. Th¢ principal accounting poIi¥i¥s Èidupi¥d dfL' XLt oui bL.Iow. 1.2 ChnRe of reportln% perfod 'l-hc chariry had shortcncd a¢¢ounting pcriod 31 Augusi 2024 10 bc in linc wtih ihc acadcmic ycar last ycar. For this re&qon. comparative amnunL$ rttsenied in the financial staiemenls lincludin¥ iht related ne$l are noi cntircly comparablc as they coi'¥Y an ¥ month wiod. IJ GolTrg concer At ihL limL of approving ihe financial slalcmcn15. Ihe trusices hai'e a rcasonable ¢XratIon ihat the chariry hds ddL4Udle rc54yufLLS tIF iontinue in OFthiiondl ¥XlSt¢nLC for Ihe forlceablL fulurc. Thus the lrn&t¢e continue lo adopt Ihe goins concern tM515 of occouniing in preparing th¢ financial staiemenis. 1.4 Charltable funds Ilnre%trieitd furtds are available for u%e ai ihe di.¥creiion of ihe Iru%ltts in fvrthernnce of their charitable obJe¢tive Unles the lunds have been de>ii¥nated for oth¢r punx)5e5. Restricicd funds arc subjcci to spccilic conditions by donors as to how they may uscd. Thc purposcs and uses of the resiricled funds are set oul in ihe noles lo the financi teMents. IJ Incomlng resources Income is recognised when the djarily is legallv eniitled io il after any Conditions have been mel. Ihe amoun1% can be measured reliablv. and it is proi&ibl¢ ihai irKome will be ell'ed. Cash donations ar¢ rc¢ogni5¢d on r¢cLlPt. (hhcr donaiions arc rLxogniscd oncc thc churity h85 b¢¢n notificd of Ihe dTrnatinn. rtm)n¢t condilion% require delerral of the amount. Page 6
THF. CHILDRENS CEliTRE THE FIY.4 I'EAR EDED ',ST 20 1.6 Cash and cash e4uli'leTrts Cilsh dnd c&4h e4uivdleni% include in hand. depo4il.s held at call 'ith bank%. oiher %hort-lem liquid invesimenls wilh ori&¥11 mdiurilie% of three monih% or les5. und n. o%'er(iruli%. Bunk ov¢rdrafts 4r¢ shown within borrow'inbis in LuIrL1 liabililics. Ba.flcflMonrltsl as. Basic tinancial assLlS. which includc debiiKs and cash and bank hlances. arc initially m¢asur¢d al transaction price including transaction cosls and are subsequenily Carried ai amottisedcost usinbb lh¢ ¢JTeciive lnicr¢ m¢th(Kt unlcss tsrrnng¢m¢ni cort5titut¥S a fina1ng transa¢iion. M.h¢r¢ lh¢ iransaciion is mLasurcd al ihe preseni value of the future receip14 discounied ai a markel rdie of iiiiere%l. Finaiicial a%%eL% cla4%ifi¢d as receivable H'ithin nne year are noi amorti4ed. B47.fl<'Jln•TncI•Tlliobillil Basic linanLial liabiliiies. including crcdiiors and bank loans arL" initially rccogmiKd at tran5a¢tion pri¢¢ unlLs5 thc drningTcmcnt Ll)nslilulc% a finanLill¥ TfdnsaLiion. .hcrc thc dcbt insirnincnt is m¢dsurcd dr the preseni tralue of the future pavivbenis discounied al 8 market rnie of interes1. Financial liabilities classified as p2yabl¢ within on¢ year ar¢ amortis¢d. Trade crediiors are obli¥alions to fnr ¥lNMh. or wiccs thyf hai'e be¢n 8rquir¢d in the ordinary Lourse i)I" (>p¢raiithns fmm suppli¢rs. Amounts payaNe are ¢18ssified as ¢urreni liahiliiies Irryment 1% due withiii one y¥ur vr l¥.¥%. If nol. Ihcy pr¥NLniLxl nunrrcnI liabililiLN. TrJdL Lrcdiluys drL fLxogni.%Ld iniiially ul tranellon price and %ubwuently m¢&¥ured ai amonised c(lii ing the effective inlere¥t mdhud. Trustees r¢munerntlon PaymLni.4 ()f L77.15.311024 _ £172131 were made io ¢NMe¢$ under ihe iemk$ of employmeni contract wliich are agreed by the committee. St#ff Cojts The overage monthly number of employets during the year w&$ 1212014 - 12). Nu employee% reLeivcd emulumeni¥ in exLtss of £fiO.(MN). Pagi 7