BOBTAILS FULL DAY CARE (REGISIERED CHARITY NUMDER 1105338) ANNUAL R&tyORT AND UNAUDITED HNANCIAL STATLMENTS FOIE THE YEAR ENDED 31 JULY 2025 BOBTAILS FULL DAY CARE IEGAL AND ADMINISTRATIVE INFORMATION Offlcets and Trusle Chalr Person Tfacy Hopkins Vlce Cho Glenn Jordan Secretary Andrew Goved Treaswer Debro Bennelt Truslee Sorah Smith50n Chthlty number 118A)510 Prfnclpal addwess Bemice Terroce Lipson Vole ptymov Devon PL4 7HW IndeperKler examlner Tamai Accounting Citodel Lodge 20 Elliot Streel Plymouth Devon PLI 2PP Bankws Uoyds TSB 8 Royol Parade Ptymouth PLI IH8 808TAILS FULL DAY CARE CONTENTS Page Rep(Kt of the Truslees Independent exominerfs repcKF Stotemel of financiol activities Bolance sheet Notes to Ihe fi'nancial statements BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1 105338) REPORT OF THe TrUSTEES FOR THE YEAR ENDED 31 JULY 2025 The truslees present ther Teport and financial slotements for tt)e yeor ended 31 J￿Y 2025. The financial stotements hove been prepared in acC￿dance with the account￿g p¢Jicies set (MJt in nole I lo the financial stolements and cornp￿ with Ihe chority's goveming d¢xumenl. the Chorilies Act 2011 ond "Accovnting ond Reporting by Charities: Stotemenl of Recommended Proctice applicable to chorities preparing they accounts in occordance wilh Ihe Financiol Reporting Slondard applicoble in the UK CYKI Republic of Irelond IFRS1021 effective I Januw 20191." ov manc Bobtails Full Day Care is govefned by the Charity CommrAK)n ond hos adopled Ihe relevant governing docvmenl from 9th February 2CtIi. The Choir ond Trustees of Ihe Commiltee can vole on o new TTUStee ol any time Ihrough the year and al the Annud General Meeling usually held in Oclober each year. The principol activity of the charity is Ihe provtsion of chikjcare including before and After School Clubs and holiday aclivitie5 for children n the Lipson. Ptymoutharea.The Pre-school is o both in membership of the Pre-school Learning Alliance. The aims of the Pre-school are lo enhonce the development and educotion of chldren primth under stalvtory school age by enco￿aging parents to underslond arKI provide Ihe needs of ther children thr¢)ugh community groups and by: lal offering appropriole play. educotion and care focililies. family leaming and exlended ho￿ groups. logether with the righl of porents to lake responsibility for ond lo become invofved in the octm1￿$ of such groups, ensvring thot such goups olfer opportunities f￿ all children whalever Iheir race, culture. religion. meons or ¢Jtslty: Ibl encouraging the sludy of the need5 of such children ond thew famI￿e5 and promoting public intere51 in ond recognition of such needs in Ihe locol areas: Ic} instwJoting ond odhering lo and furthering the aims and objec15 of the Pre-school LeL¥tNng Alr￿nCe. We (Ye open 50 weeks of the Ye￿ pyowding such services. All tiuslees have complied with the dulEs in section 4 of the 2CQ6 Act to have due regord to guidance on public benelil os pvblished by the commission. Page I BOBTAILS FUII DAY CARE {REGISTEReD CHARITY NUMBER 1105338) REPORT OF THE IRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The balances in our Accounts at Ihe ck)se of business on 31 July 2025 were Main account £82.027.08. No2 Account £24.333.32. There is also £62,614.33 in our Contingency FurKls. This is lo cover 3 monlhs running cosls. any redundancies. maintenance repairs or renewals to the building thol may come vp in Ihe next rinanciol year. Publlc benefit skni The trustees hove complied with their duty to have due regard to the gvidonce on public benefit published by the commission when exercising their powers or dulles. Law applicable to ¢horilie5 in Englond and Wa￿S requires the trustees lo prep(ye financial statements for eoch finoncial yery vhKh gNe a Irue ond faK vTrew of Ihe charity's stole of offoirs during Ihe finoncKJl peiiod and of its financiol posilion ot the end of the pellod. In prep￿ing these accounts. the Injstees ore requyed lo.. selecl suitable occounting poficies and apply Ihem consisten1￿. moke judgements and estimole5 Ihol are reasonoble and wdenl: 51ate whelher tt)e opplicable accounting stondofds and Statements of recommended practice hove been followed subject to any departures disclosed and expl¢ined in the financial slatements: and prepore the accounts on a going concern bosis. un￿sS it is inoppropriale to presume Ihat the ¢hority v￿11 continue in business. Page 2 BODTAILS FUIL DAY CARE {flEGISTERED CHARITY NUMBER 1105338) REPORT OF THE TRUSTEES FOR niE YEAR ENDED 31 JULY 21Y25 Approved by the Ifuslee ond signed on ther beholf by: SignatUTe. Signotory Name........... Dole. Page 3 •O•TAIiS PUII DAY CARE (REGISTMED CHAMTY NUAIJEI 1105338) Ind•p•nd•nl Examln•fs R•port to lh• trvJl•M I•￿ lh• ehathy lor lh• y•ar •I￿*d 31 2025 I feptyt to the Twslees on my eX(Th￿tIon of Ihe I￿￿la1 statement ol Boblols Fvl Day Cue Ilhe Chcthl fn 130 of the 2011 Acl: or 12) financial Stat￿nents do r￿t acc￿d with those recuds: ( 13) the finoncial statements do not comply Vlilh Ihe apFlcable requwemenls conceming the form and contenl ol accounts set in Ihe choTilies IAcc(yJnts ond Reports) Regulali￿S other than ¢Jny fequirement Ihal Ihe acctymts give o Irue and faK view which is nol a motlw considered os pclll of < *ideperKl8nl exam1n0li￿. I h(we no concems hove come ocross no olher motlers n c￿ne¢ll0n with lh8 exorrinotion to which allention shovkl be (tr(Ythn in Ihis rep(xt in ￿der to encknle o proper und8rstorKtsThg of the txc(xnts lo be (eoched. Tamor Accwnkng 2A eliot Streel The Hoe Ptymovlh PLI 2PP lfl 2oz& P¢¥4 BOJTAIiS FULL DAY CAAe STATEMENT OF FINANCIAL ACIIVrnES INCIUOING INCOME AND EXPEN(¥TVRE ACCOVNr FOR THE YEAR ￿DE0 31 MY 2025 2025 2024 UThestrkled Fvnds NOTES Funds INCOME FIOM.. Incoming Resowces 244.914 256.954 expENDITURE ON: Resources Expended 260.796 251,135 Net In¢Mwl•xp•nthw• fr* lh• yetyl n•1 mov•menl th fvnth 115,8821 5.819 Fund bdances as ol l Avgvsl 1124 87,515 81.696 Transfers lo C¢￿Il￿gencY FvrKI Fvnd balunc•s ol 31 Jvly 2025 The 51alement ol tinonciol octivilie5 ￿c￿JdeS ol g]ins ¢￿d knses recogni5ed ￿ the yecw. All income c￿d eypen¢ShKe derive from contiMng oclivilias. P(￿e 5 BODTAILS FULL DAY CAIIE 8ALANCE SHEET AS AT 31 JiILY 2025 2025 2024 Noles Flxed a55èts rongible osse15 37.676 38,332 Cuir•nt qssels DebloT5 Cogh ol bonk and in hond 3.885 169.027 172.912 10.180 114.723 124.903 Credllois: amourtts falllng due wllhln one year Deleffed Incomè 63.955 15.1X() 78.955 720 1 S.CO) 15.720 Nel currenl ossets 93.957 109.183 Tolol ass•l$ l•$$ cuff•nt Uoblllles 131.633 147.515 Capllal and ReJerv•s Unreslricled funds Conligency funds 71.633 87.515 60,(KK) 131.633 147.515 The linoncial slotemenls wefe approved by Ihe Trustees on Rochel Dix Childcore Manager The notes on pages 9 10 I I 1￿M p(yl ol these occovnls Poge 6 BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) NOTE5 TO THE HNANCIAL STATEMENTS FOR IHE YEAR ENDED 31 JULY 2025 l Accounllng pollcles 1.1 Basts or pfeporfng Ihe flnonclal ￿ateMentS The financial statements of the chorFty. which is a public benefit enlily under FRS102, have been prepared in act￿dance with the Chorilies SORP IFRS1021 "Accounting ond Reporting by Chorilies: Stolemenl of recommended Procl￿e opplical￿e to ch¢Jiknes FKeporing ther occovnts in accofdonce wilh the Finoncial Rep￿ing Slondard applicalJe to the UK and Republic of Irelond IFRSI 021. Financial Reporling 51andord102 "The Financial Reporling standard applicable in Ihe UK ond Republic of Ireland" and the Chorilies Act 2011. The financid slalemenls have been prepored vnder the his1￿le01 cost convention. 1.2 Income All income is recognised in Ihe Slalemenl of Financiol Activities once the chority has enlillemenl to the funds. it is probable thal the income will be receNed ond the amount can be recogni5ed ielh]bty. 1.3 Expendllwe Liobilities ore recognised as expendilvre as soon os there is o legal (Y conslructive obligalion committing Ihe charity to thot expenditure. il is PTobable that o transfer of econom￿ benefits wlll be fequred in settlement ond the amount of the otAigation can be meoswed r￿lab￿. Expendilur8 15 accounted for on on accrvots basis and h05 been classifEd Under headings Ihal aggregale all cost related to that category. 1.4 Cash and cash equlvalents Cosh and cash equivalents include cash in hond. deposits held al col with bonks. other short-lem fiquid inveslments wilh originol molvrities of three monlhs or 18ss. and bank overdrofts. Bank overdrofts ore shown wilhin borrowngs in CLffrenf f￿bilitieS. Derecognmon of fknanctal lablllles Financiol liabilities ￿e derecognBed when the Charity's conlractuol obligations eXP￿e or are dischorged or cancelled. 1.5 Toxallon The Chorily is exempt from tax on its ch(Yitoble octmties Page 7 8OBTAIiS FULL DAY CAIEE (REGISTERED CHARITY NUAIBER 1 105338) NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 NOTES TO THE FINANCIAL STATEMENTS 1.6 Fund Accountlng Unrestricted funds can be used in accordance wtth the chtJitable obieclives at Ihe dwretion on the I￿Stee5. Restllcted funds can only be used for wlicLrtar restricted purposes within the objective5 of the chority. Restrictions orise when specified by the donor or when fvnds ore roised for wliculcx reslricled purposes. Further explanation of Ihe nature ond wrpose of eoch fund is included in the nol85 to Ihe linoncial stalements. 1.7 Related dlsclosures There were no Truslee'5 expenses poid for the year ended 31 July 3)24 nor for Ihe prior period. 2 Tongble Flxed Assets and Depreclallon Tangible fixed ossels. excluding freehold lorHY. ore stated al cost led accumulated d8PTecialion. Land 15 Stoted at valvatw)n. Depiecialion is colculaled so os lo vfflle of Ihe cost of fixed assets over the estimated useful lives on the following base5: xlures and Filling5- 25% per annum reducing bokjnce Equipmenl - 25% per annum reducing balance Motor VeFNcles - 25% per onnum reducing bolonce Page 8 bObTAIiS FULI DAY CARE NOTES TO THE FINANCIAL STATENIENTS FOR THE YEAR ENDED 31 JULY 2025 Incomlng R•sowces Unr•shlcled FurKIs 2025 Unresmcled Funds 2024 Fees Plym CC Grants Fundfoising Other Income Inleresl eomed 103.151 139.121 113.332 140.649 285 953 1.404 244.914 1.244 256.954 Unrwlrktod Funds 2025 UnTestrfctsd Resourcu Expended 2024 Plffch￿s Wo9es Iwi¢l ILfft(*ng lo slolfl Er5 Nl (jnd HMRC Pension5 Renl ILVTI 14.251 178.481 16.274 7.296 Fl.7Tr) 3.221 2.647 3A74 9.622 184B52 13.$90 5.428 5m3 MointgnTh￿eI Rewir/Rew Cleorrg ond Lovnthy E(yipment Bank Charges Accountancy Guardon HR S￿rK￿l Hol Dhne¥s Advertising Poyyoll Sgrvices Prole590nd Fees InsLK¢Jnce statior Unifs¢￿pIl¢rt 850 1.137 410 1.010 1.455 875 1.436 255 251.135 3.629 255 2é0.796 Poge 9 èOBTAILS FULL DAY CARE NOTES TO THE ANANCIAL SVATEMENTS FOR THE YEAR ENDED 31 JULY 2025 5 TrLVJtees None of the truslees lor anyone connected with them) receNed any remun8ralion or benefits during the year. 6 Tanglble fixed assets l•asehold Flxlutes Motor Equlpmenl and Fllllngs vehkles Totol Cost At l AUg￿t 2024 Additions Dispos015 Al 31 July 2025 35.710 28.929 25.631 97.170 35.710 28.929 25.631 6.9 97,170 Deweckrtlon ond IMpaIrm￿ Al l August 2024 Charge year Eliminated on disposol At 31 July 2025 27.664 316 25.137 124 6.037 216 58.838 656 27.980 25.261 6.253 59.494 Caffylng amounl Al 31 Jvly 2025 35.710 949 370 647 37.676 Al 31 July 2024 35.710 1.265 494 863 38.332 7 Deblor4 2025 2024 Amounts l¢hllng due wllhln one yew. Trade Deblor5 3.885 10.180 3.885 10.180 Page10 BOBTAILS FULL DAY CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAIt ENDED 31 JULY 2025 8 c￿dI1¢￿. 2025 2024 Amovnts falllng due wllhln one year HMRC paye Nesl Pensions Accruols ond deferred inc¢)me 639 1.424 61.892 720 720 9 General Reserves 2ty25 2024 Bolance blhyd Tronsfer to Conlingency Fund (Deficilllsurplus for the year 87.515 81.696 115,8821 5.819 Bolance c/fwd 71.633 87.515 Pogell