OAKTREE FAMILY GROUP LTD (Lirnited by Guarantee) REPORT OF THE TRUSTEES and STATEMENT OF ACCOUNTS 31 March 2025 Company registration number: 5064277 Charity reglstration number: 1107592 Yee Family Group Nurturins acorns inio mishty oaks
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OAKTREE FAMILY GROUP LTD ( Limited by Guarantee) THE CHARITY. ITS MEMBERS, BOARD OF TRUSTEES, STAFF AND PROFESSIONAL ADVISERS Year ended 31 March 2025 THE TRUST: ReElStered name Legal status Registered off ice Oaktree Family Group Ltd Company limited by guarantee Alver Valley Family Centre 19 Falcon Meadows Way Gosport Hampshire 5064277 P013 8AA Company registration no. Registered charity no. Telephone number Efflail address 1107592 023 9251 2963 admin@oaktreefamilygroup.org BOARD OF TRUSTEES Offlcers Chairman: Adrian Parker Elected members Adrian Parker Ian Lycett Julian Bowcher stephen Torrington Professor Caroline Day (appointed 8 January 2025) Glynls Hodges COMPANY SECRETARY John Torrington MANAGEMENT Head of Company Little Barn Owls Manager Finance and Office Manager Dinky Ducks Managers Julia Batley Chloe Wayne-Morri5 Lauren Evans Eleanor Goodfellow. Michelle Driscoll and Karen Blakeman PROFESSIONAL ADVISERS Auditor: S Mackie FCA. MC Audit Ltd, Chartered Accountants, Station House, 50 North Street, Havant, Hampshire, P09 IQU HSBC, 26 High Street, Gosport, Hampshire, P012 IDG Blake Morgan LLP. Harbour Court, Compass Road, North Harbour, Portsmouth, Hampshire, P06 4ST Bankers: Sollcltors:
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OAKTREE FAMILY GROUP LTD (Limited by Guarantee) TRUSTEES, ANNUAL REPORT Year ended 31 March 2025 SECTION 2 ACHIEVEMENTS AND PERFORMANCE Activlties and achlevements In the year Dinky Ducks Day Nursery and preschool is based in the heart of the regenerated area of Rowner Gosport Hampshire. Dinky Ducks has been providlng Early Years provision to the communlty slnce 2004. They open 07.00-18.00, $1 weeks a year, closing for a week between Christmas and New year. They deliver early years care and education for children from 3 months to 5 years of age. The children are placed across three rooms, Duckllngs (0-2) and 2 Puddle Duck rooms (2-5). The settings four gardens offered free flow access between indoors and outdoors throughout the day. The chiLdren progressed weLL particuLarLy chiLdren with a special educationaL need. The setting hos high expectations of the chiLdren, ond the chiLdren behave welL. Of5ted inspection Graded Good 5th May 2023. Little Barn [11S Pre-school ha5 been providing services to the community since 2017. They open from 08.00-16.00 48 weeks a year, providing early years care and education for children 2 5 years of age. They close for two weeks over the Easter period and two weeks over Christmas in line with Hampshire County Council terrn date5. Little Barn Owls work in collaboration with E150n Infants School helping to build a community around the campus. The staff have a clear understonding of the skiLLs they want to teach children such as independence and deveLoping friend5hip5 Wtth their peers. The stoff IOrk weLI together to ensure the smooth daiLy running of the setttng Ofsted Énspected Graded Good 15th September 2021. Both settings have a high number of children who require additional support. They have a designated SENDCO (special educational Needs, disability coordinator). The SENDco' s have undertaken specialised training to support with this role, making sure the children and famllles are receiving the Individual support they need. Due to the large amount of SEND children who attend Dinky Ducks there is a dedicated SENDCO that is not counted In the settings ratios. Oaktree Family group also employees a dedicated ELSA (Emotional literacy support assistant) who oversees the ernotional wellbeing of the children In both settings. This practitioner has regulan supervision with an educational phycologist. Since September 2024 the funding for working families with children under 2 years commenced. The hourly rate from HCC (the funding authority) is above Oaktree Famlly Group {OFG) hourly rate and the 2-year-old disadvantage funding and the working parent funding for the first time is now above OFG hourly rate. However. the hourly rate provided for 3- and 4-year-olds still falls short of OFG hourly rate. To support with this short fall all 3 and 4 years old who attend using their funding hours are asked to pay a consumable charge, to cover snacks. baby wipes, 5uncream etc that are supplied by OFG. The government have now stipulated that although nurseries can charge parents for consumables like food, nappie5, and wlpes alongside their funded hours, these charges cannot be a condltlon of accessing the funded place, meaning parents must be able to opt out if they do not want to pay for those items. It Is believed many families who attend our settings. will indeed opt out, therefore OFG will no longer be applying a consumable charge to invoices but will once again be asking for snack donations from families.
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OAKTREE FAMILY GROUP LTD (Limited by Guarantee) TRUSTEES, ANNUAL REPORT Year ended 31 March 2025 Subsequent events and future developments (contlnued) Oaktree Famlly Groups Early Years settings, is continuing to develop and enhance early years practice in line with the Early Years Foundation Stage. Maklng sure the settings curriculum remains ambitious for all children. From Sept 2025 the funding wlll be Increased Up to 30 hours for eligible working families in England with a child between 9 and 35 months with the continuation of the 30 hours funding for working famllles with children 36+ The hourly rate for dlsadvantage 2-year-olds. worklng 9 months, 2,3,4-year-olds and the Early Year5 Pupil premium will also increase in April 2025 The National Minimum Wage and National Living Wage continues as always to be a challenge for the early years sector, and from April 2025, the employer's National Insurance contribution rate will increase to 15% on earnings above the secondary threshold of £5,000 per year, a chanEe from the previous 13.8% rate and £9.100 threshold. Although the Increased funding amounts from April 2024 did address some of the funding gap. we need to be mindful of the further increase in the national living wage and the increase to our national insurance contribution. Oaktree Family Group continue5 to recogni5e the Importance of staff mental health and wellbelng Investing in a senior staff member to be a qualified mental health first alder, counselllng can also be sought through the Oaktree Family Group insurance group Morton Michel If required, In the past year Oaktree Family Group have done all they can to support staff including an open-door policy with the head of Oaktree family group) wellbeing catch-ups with line managers, regularly Supervision, training opportunities. a paid wellbeing day and one training day dedicated to wellbeing. SECTION 3 FINANCIAL REVIE14 The Trustees consider that the state of the Company's affalrs Is satlsfactory and that, on a fund-by-fund basis, the Charity's assets are available and adequate to fulfil its obllgations. The Company has received direct grants totalling £799.466 (2024: £549,824) and user contributions of £325,575 (2024: £401,439) in the year for its services. Direct expenditures comprise payroll of £848.249 {2024: £7ei,343) and other costs totalling £195,039 (2024: £142, 279). Reserves The Charity's policy is to hold sufficient unrestricted and restricted reserves equal to 3 rnonths operating costs to enable it to: withstand an unforeseen financial setback and provide a minimum of 3 months operating costs. provide temporary financial assistance to project funds that are awaiting funding f rom other organisation5. take advantage of any opportunity which the Board considers will benefit the Charlty and the community it serves. b) Several designated funds have also been created to rlng-fence resources needed for the maintenance and development of the Nursery) Pre-schools and Family Centre.
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OAKTREE FAMILY GROUP LTD (Limited by Guarantee) TRUSTEES, ANNUAL REPORT Year ended 31 March 2025 SECTION 4 STRUCTURE. GOVERNANCE AND MANAGEMENT ( continued ) Mana ement of risk The Trustees are aware of their responsibilities to effectively mitigate the major risks to which the Charity is exposed and to ensure that its aims and objectives are not under threat. The business plan identifies key areas of human, financial and Information resources and levels of senvice provision that ane essential for the Company to operate effectively as well as environmental factors that could influence or threaten the Charity. A continuous review process is in place to ensure that significant risks are identified and that appropriate systems are in place to manage those risks. Gos ort Borou h Council The building is leased from Gosport Borough Council for a peppercorn rent. The Report of the Committee of Management has been prepared In accordance with provisions of Part 15 of the Companies Act 2006 relatlng to small companies. By order of the Board Chairman A Parker 21 November 2025
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OAKTREE FAMILY GROUP LTD ( Limited by Guarantee) REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF OAKTREE FAMILY GROUP Year ended 31 March 2025 other Informatlon (continued) In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material Mlsstatements, we are required to determine whether this gives rise to a material rnisstatement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. oplnions on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of the audit: the Information given in the Report of the Trustees for the financlal year for which the flnancial statements are prepared is conslstent wlth the financial statements; and the Report of the Trustees has been prepared In accordance with appllcable legal requirernent5. Matters on whlch we are required to report by exceptlon In the light of the knowledge and understanding of the charitable company and its environment obtalned In the course of the audit, we have not identlfled material misstatements in the Report of the Trustees. We have nothlng to report in respect of the following matters where the Companies Act 2006 require5 US to report to you If, in our opinion.. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not vislted by us; or the financlal statements are not in agreement wlth the accountlnE records and returns. or certain disclosures of trustees. remuneratlon specified by law are not made: or we havè not received all the informatlon and explanations we require for our audlt. Responsibilities of trustees As explained more fully in the Statement of Trustees. Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial staternent5 and for being sat15fied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosingj as applicable, matters related to going concern and using the going concern ba515 of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. li
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OAKTREE FAMILY GROUP LTD {LiThited by Guarantee) REPORT OF THE INDEPENDEMT AUDITORS TO THE MEMBERS OF OAKTREE FAMILY GRIXJP Year ended 31 March 2025 Use of our report This report is made solely to the charitable company's members, as a bodyj in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor5, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body) for our audit work, for this report, or for the opinions trje have formed. Stuart Mackie (Senior Statutory Audltor) for and on behalf of MC Audit Limited statutory Auditors station House North Street Havant Hampshire P09 IQU 21 November 2025 13
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OAKTREE FAMILY GROUP LTD (Limited by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 NOTE I LEGAL STATUS AND OBJECTIVES OF OAKTREE FAMILY GROUP LTD The Charity Is a company limited by guarantee and not having a share capltal. with each member guaranteeing £1. It is managed by a Board of Trustees. the members of which are directors and charity trustees respectively within the meaning of the Companies Act 2006 and the Charlties Act 2011. The objective5 of the Company are to promote the advancement of education and social development of young children and relieve poverty and distress among their families. NOTE 2 NATURE AND PURPOSE OF DESIGNATED AND RESTRICTED FUNDS Desi nated (a) Buildlng management Funds set aside for the long-term maintenance and development of the Alver Valley Family Centre building. (b) Occupancy Funds relatlng to room usage and utility expenses for Alver Valley Famlly Centre building. (c) Family support Contribution5 from famllles retained for additional funding provision for family services. (d) Staff ratlonalisatlon Funds set aside for future staff rationalisation costs. (e) Outaskool adventures Funds set aside for before/after school and holiday care provision. (f) Little Barn Owls Provision of a 48 week a year pre-school provlslon for children aged 2 to 5 years. (g) Day care Provision of flexible day care facilities to meet the needs of families in an under-prlvileged area. Restricted (h) Magpies Pre-school Provision of pre-school facilities for children aged 2 to 5 years. (l) Early year education fundlng Funding for early years education for the day care facility for all children including targeted funding for two year olds. ( j) Little Barn Owls early year education funding Funding for early years education for the Little Barn Ow15 setting for all children including targeted funding for two year olds. (k) Early year pupil premium funding Dinky Ducks Additional funding for early years edLJcation for the day care facility for disadvantaged children. (l) Early year pupil premlum funding Little Barn Owls Additional funding for early years education for the Little Barn Owls setting for disadvantaged children. (m) Early year pupil premium funding Magples Additional funding for early years education for the Magples setting for disadvantaged children. 17
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OAKTREE FAMILY GROUP LTD ( Llmlted by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 NOTE 3 ACCOUNTING POLICIES (continued) (c) Golng concern The Charity's financial statements are prepared on the going concern basis of accounting unless the Trustees intend to cease operations or have no realistic alternative but to do so. In assessing whether the going concern basis of accounting is appropriate, the Trustees take into account all available information about the future, which is at least, but not limited to. twelve months from the date when the financial accounts are authorised for issue. The Charity is reliant on continued early years grant funding to support its core services. There are no known upcoming changes that would impact the charity and going concern. (d) Fixed assets and depreclation Fixed asset5 acquired are capitalised at cost and are depreciated at annual rates to arrive at their estimated residual value at the end of their useful economic lives, as follows: Furniture and equipment Computer equiptnent 25% reducing balance 25% reducing balance Management revlews the carrying value of tangible fixed assets at each reporting date to assess whether there is any indication of impairment. Where such indicators exist, the recoverable amount of the asset Is estimated and compared to its carrylng value. An impairment loss is recognised where the carrying value exceeds the recoverable amount. (e) Stock stock of food and consumable materials is valued at the lower of cost and net reallsable value. Management reviews stock balances at each reportlng date to assess whether any Items are damaged, obsolete, or slow-moving. Where such indicators exist, the net realisable value is estlmated based on expected selling price less costs to complete and sell. An impairment loss is recognised where the carrying amount of stock exceeds its net realisable value. (f ) Debtors Debtors are stated at the amounts due to the Charity at the balance sheet date. Prepayments are recorded for the proportion of time-based expenditures attributable to the ensuing year. At each reporting date, management reviews outstanding debtor balances to identify any indicators of impairment, such as prolonged overdue amounts, disputes. or changes in the debtor'5 financial position. Where recovery is considered doubtful, the carrying amount is reduced to the estimated recoverable amount through an impairment charge recognised in the statement of Financial Activitie5. (g) Cash and cash equivalents Amounts held in bank accounts and cash at the balance sheet date. Management considers cash and cash equivalents to be hlghly liquid and available to meet the Charlty's operational and financial obligations as they fall due. (h) Credltors Creditors are recognised as soon as an outflow of economlc benefit is considered more likely than not to occur under a legal or constructive obligation committing the Charity to pay out resources. Creditors that are current liabllitles are recognised at the settlement amount expected to be paid at the balance sheet date. 19
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OAKTREE FAMILY GROUP LTD (Limited by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 NOTE 4 TANGIBLE FIXED ASSETS (continued) Year ended 31 March 2024 restated Furnlture ui ment Computer ui Cost Balance at l April 2023 Additions Disposals 79.280 114, 135 2.416 2,416 (48,434) (26,787) (75, 221) 34,855 Balance at 31 March 2024 33.262 8,068 41,330 Depreciation Balance at l April 2023 Charge for year Disposals 67,787 30,093 97, 880 3.063 1,191 4, 254 (46.469) (25,399) (71,868) Balance at 31 March 2024 24.381 5,885 30,266 Net book value At 31 March 2024 £ 8.881 £2,183 £11,064 At 31 March 2023 £11,493 £4, 762 £16, 255 During the year, the charity identified that certain fixed assets recorded in the prior year could not be physically verlfled and supporting involces were not avallable. To ensure the fixed asset register accurately reflects assets held by the charlty* thls has been corrected by restatlng the Comparative figures for the prior year. The impact of the restatement Is as follows: Net book value of tangible fixed assets (as previously stated): £14,417 Disposal of cost: £75,221 Accumulated depreciation: £71, 868 Net book value of tangible fixed assets as restated above: £11,064 NOTE 5 - DEBTORS Falllng due within one year 2025 2024 Childcare fees recelvable Prepayments Accrued income other debtors 14,813 8,749 829 64 27, 403 5, 793 900 15 £24,455 £34, 111 NOTE 6 CREDITORS: Amounts falllng due within one year 2025 2024 Trade creditors Tax and social security other creditors Accrued charges Childcare fees recelved In advance Retainer recelved in advance (see below) 12, 112 9, 209 2, 209 9,260 14,979 19,503 5, 800 5, 840 1, 763 1,298 17,300 27, 132 £67,272 £59, 133 21
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OAKTREE FAMILY GROUP LTD ( Limited by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 NOTE 7 INCOME FRChM CHARITABLE ACTIVITIES (contlnued ) 2024 Rest- rlcted Year ended 31 March 2024 Unrest- ricted Total Grants receivable Monetar Early Years Education grant Early Years Pupil Premium funding Children in care funding Alver Valley Ppoject College grant Meal grants COMF grant County Project Fund 22 Milk contributions LBO Community grant 509,787 10,761 20,925 1,000 509.787 10,761 20,925 1.000 2,000 4, 710 2,000 4, 710 100 12 100 541 529 2,529 547. 295 549, 824 Fees and other income User fees Occupancy income Photography 397,453 1,609 746 3.986 401,439 1,609 840 94 399,808 4,080 403, 888 £402,337 £551, 375 £953,712 NOTE 8 INCOME FROM OTHER TRADING ACTIVITIES 2025 Rest- ricted Year ended 31 March 2025 Unrest- ricted Total Income from other tradin Fundraising activities 260 2024 Rest- ricted Year ended 31 March 2024 Unrest- ricted Total Income from other tradln Fundraislng activities 1,870 1,870 £ 1,870 £ 1,870 23
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OAKTREE FAMILY GROUP LTD (Limited by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 NOTE 11 - SUPPORT COSTS 2025 operat Governance onal Costs Costs Year ended 31 March 2025 Total Grant making activities 917. 102 7.800 924.902 Support Costs, included in the above are as follows: Operational costs Unre5t- ricted Rest- ricted Total Accountancy fee5 Advertising and promotion Bad debts Bank charges Computer consumables and software Insurance and compllance Memberships and subscriptions other employment costs Prlntlng J Postage and stationery Professional and legal costs Salaries and wages Staff training and conferences Telephone 2, 840 94 5, 103 42 752 1,607 376 3,058 1, 172 1.221 153, 326 1,062 2,078 7,982 662 2,215 166 2,858 4,942 1,200 8,315 5.062 948 694.923 6,948 8,150 10, 822 756 7,318 208 3.610 6.549 1,576 11,373 6.234 2,169 848. 249 8,010 10,228 £172.731 £744,371 £917.102 Governance cost5 Independent audltor, s f ees 390 7,410 7,800 £390 £7,410 £7,800 25
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OAKTREE FAMILY GROUP LTD (Lilted by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 )TE 13 TRUSTEES, EMOLUMENTS AND EXPENSES No Trustees or any persons connected wlth them have received remuneration or reimbursement of expenses during the year. NOTE 14 RELATED PARTY TRANSACTIONS The charity purchased computer and software consumable5 totalling £1.330 from Stephen Torrington, a trustee, operatinE under the business name Torrington Tech. No amounts were outstanding at year-end (2024: £nil). Also during the year, stephen Torrington was reimbursed total £216 (2024: £13). This related to purchases made on behalf of the charity (other employments costs, office and computer equiprnent and computer consumables and software). The charlty hired a room from Rowner Community Trust, of which Ian Lycett is a trustee of Oaktree Famlly Group. This amounted to £129 (2024: nil). Thene were no other transactlons trjith other charities during the year that are considered to be related by reason of management influence or by having at least one trustee in common. PKITE 15 oPERATIF LEASE COMMITMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: 2025 2024 Not later than one year Later than one year but not later than five years 9, 772 12.215 9,772 21, 987 21. 987 31, 759 Figures reflect the agreed rent based on projected income in 2017. Actual lease payments may vary dependlng on future gross income levels. The amount of operating leases recognised as an expense during the year was £12.394 (2024: £12,286). NOTE 16 CAPITAL CI)MMITMENT5 At the reporting date, the Charity had capital commltments totalling £51,293, relating to the refurbishment of premises which were contracted but not yet provided for In the f inancial statements. NOTE 17 UL TIIIATE CONTROLLING PARTY The Charity Is a company limited by guarantee and does not have a share capital. In the oplnlon of the Trustees, there is no ultimate controlllng party. 27
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OAKTREE FAMILY GROUP LTD ( Limited by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 NOTE 18 MOVEMENT ON FUNDS IN THE YEAR (continued) Balances brought forward Direct outgoing resources Transf ers between f unds Balance5 carried forward Year ended 31 March 2024 restated Incoming resources Unrestricted General f und Designated funds: Building management Occupancy Family support staff rationalisation Outaskool adventures Little Barn Owls Day care 464 1. 279 (10,643) 8,749 (151) 98.142 189 (1,758) (8,941) 96,384 64 1, 566 7,250 80.661 263 25,014 180.000 13,363 94, 024 124 33,097 247, 921 (189) (45.012) (259,670) 54, 393 355,655 (1.298) (28,064) 384, 733 412. 943 (326,213) 471,463 Restricted Magpies Pre-school Early year education Little Barn Owls Early Year Education Funding Early Year Pupil Premium f unding Dinky Ducks Early Year Pupll Premium f unding Little Barn Owls Early Year Pupil Premlum f unding Magpies Meal grants County project fund Contain Outbreak Management f und LBO Community f und Dinky Ducks Alver Valley Project Magpies Alver Valley Project Special Educations Needs Funding Dinky Duck5 Special Educations Needs Funding Llttle Barn Owls 18. 371 669 35,528 337,915 (50,788) (320,597) 3,111 17,987 23, 850 161, 361 (136,249) 48,962 2. 042 7.770 (2,308) 7,504 1.314 1.961 (944) 2,331 2, 002 (178) 833 1,030 4, 710 100 (372) (4,208) (56) 2,660 332 877 410 1. 000 (410) (845) 155 660 (320) 340 340 (320) 20 50, 313 551,375 (517,409) 84,279 £435, 046 £964, 318 £(843,622) £555,742 29
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OAKTREE FAMILY GROUP LTD (Llmlted by Guarantee) NOTES TO THE ACCOUNTS 31 March 2025 M)TE 20 ANALYSIS OF NET ASSETS BET14EEN FUNDS (continued) Year ended 31 March 2024 restated Fixed assets Net current assets Net assets Unrestricted General fund Deslgnated f unds: Building management Occupancy Family support staff rationallsation Outaskool adventures Little Barn Ow15 Day Care 350 (501) (151) 3.815 91 92, 569 (27) 96, 384 64 94, 024 124 32,757 245,854 94,024 124 33,097 247,921 340 2.067 6.663 464. 800 471.463 Restricted Magpies Pre-school Early year educatlon Little Barn Owls Early Year Education Funding Early Year Pupil Premium funding Dinky Ducks Early Year Pupil Premium funding Little Barn Owls Early Year Pupil Premlum funding Magples Meal grants County project fund Contaln Outbreak Management fund LBO Communlty Grant Dinky Ducks Alvèr Valley Project Magpies Alver Valley Project Special Education Needs Funding Special Education Needs Funding 663 3,020 718 2,448 14,967 48,244 7, 504 2,331 2,660 332 877 3,111 17,987 48,962 7,504 2,331 2,660 332 877 155 340 20 155 340 20 Dinky Ducks Little Barn Owls 4,401 79,878 84,279 ACCUMULATED FUNDS AT 31 NARCH 2024 £ 11,064 £544, 678 £555, 742 31