Company Number: 05262454 Charity Number: 1107779
The Childcare And Community Centres, Ashton and District
Group report and financial statements For the year ended 31 July 2025
The Childcare and Community Centres, Ashton and District
Reference and administrative information
for the year ended 31 July 2025
Company number 05262454
Charity number 1107779 Registered office and operational address
Childcare and Community Centres, Hilton Street Ashton-In-Makerfield, Wigan, WN4 8PD
Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Robert Bradley (appointed 18 October 2024) Winifred Burns (resigned 20 November 2024) Anne Clarke Joyce Gorman (appointed 26 November 2025) Geoffrey Urwin Chairman Allan Smith Christine Stewart (appointed 26 November 2025)
The Directors who held title to property belonging to the wholly owned trading subsidiary of the Charity during the reporting period and at the date of approval were:
Susan Benson, Director of Carr Manor Nursery (Walton-Le-Dale) Limited Winnifred Burns, Director of Carr Manor Nursery (Walton-Le-Dale) Limited (resigned as a trustee/director of the charity on 20 November 2024 and as a director of the trading subsidiary on 16 December 2024)
Key management Sue Benson Chief Executive Personnel Nicola Ambler Nursery Manager, Hilton Street Childcare Katie Wilkinson Nursery Manager, Carr Manor Nursery (Walton-Le-Dale) Limited Lisa Fisher Management Accountant Sue Marsh Financial Administrator
Bankers The Co-operative Bank Plc PO Box 250, Skelmersdale WN8 6WT
Solicitors Alker, Ball, Healds Solicitors Sovereign Business Park, A1 Sovereign Business Park Kingscroft Court, Wigan, WN1 3AP Auditors Slade & Cooper Limited
Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
The trustees present their report and the audited financial statements for the year ended 31 July 2025. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Objectives and activities
Our Mission Statement
The Childcare and Community Centres aims to meet the social, physical, spiritual and educational needs, of groups and individuals in their community, through developing and offering, quality, based initiatives, activities and programmes, in order that people can truly belong, contribute and thrive.
Objects of the organisation
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To further or benefit the residents of Ashton in Makerfield and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.
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To enhance the development and education for children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children by offering appropriate play, education, care facilities and development courses, together with promoting parents to become involved in community groups, ensuring that such groups offer opportunities for all children, whatever their race, culture, religion, means or ability. Encouraging the study of the needs of such children and their families while promoting the public interest in and recognition of such needs.
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To relieve poverty, particularly amongst those who are homeless and who may have; health issues or, experienced domestic abuse, by the provision of support and, such other services as may be appropriate.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
The Organisation
The Childcare and Community Centres, Ashton and District is a voluntary organisation, a company limited by guarantee registered in England & Wales and, a registered charity. The organisation disaffiliated from YMCA England in March 2019 to become the registered charity The Childcare and Community Centres, Ashton and District.
There has been a YMCA in Ashton in Makerfield since 1905 and in 1993 the organisation moved into the Hilton Street premises. The principal activity is a 113-place childcare setting, including; breakfast, after school and holiday clubs, room hire facilities in a large multi-purpose hall.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees on 31 July 2025 was 4 (2024:5). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
On the 10th of February 2020 Carr Manor Nursery (Walton-Le-Dale) Limited was purchased. This is an 86 place children's nursery and holiday club, with the aim to offer community activities. The purchase price was £290,000, these funds came from company reserves, the CEO is the registered director.
There are two properties which are rented to families in the local community.
The Childcare and Community Centres Board of Trustees and Management team meet bi-monthly and sub-committees are convened discussing HR, marketing, fundraising and finance bi-monthly by CEO and managers and fed into an action plan.
Achievements and performance
Key Objectives and Activities
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Ensure the nurseries operate to the highest standards and be a leader in new innovations and improve occupancy.
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Expand room hire opportunities.
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Develop provision in the interest of social welfare and improving life conditions.
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Obtain funding which is responsive to customer requests and needs.
Activities and Results
The year has been much improved. The Board agreed to increase nursery fees to a competitive level, combined with increases in children’s funding rates and stringent management of ratios/children’s numbers, has resulted in a healthy surplus.
Early years education has a curriculum and pedagogy and employment in early years is a very specialised and responsible position, there is a lack of suitably qualified staff available, salaries are NLW. The whole sector is struggling to recruit staff, if surplus continued would like to see salaries increased above NLW.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Achievements
Ensure the nurseries operate to the highest standards and be a leader in new innovations and continue to improve occupancy.
Ofsted Inspections in 2022 for Hilton Street and Carr Manor Nursery, both gaining Good
Managers and staff constantly updating CPD
Occupancy target occupancy is 80%, both nurseries are working at 48% - 56%, an improvement from the previous year.
Expand room hire opportunities
Hilton Street room hire for children’s dance and movement specialists has increased which increases foot flow of parents and should increase occupancy in nursery.
Day and evening room hire is steady with a wide range of sessions for the community.
Carr Manor room hire increasing from organisations specialising in Early Years support services.
Develop provision in the interest of social welfare and improving life conditions
Deliver HAF Holiday Club provision, good networking with other charitable organisations to ensure children and their parents receive the best possible experience. i.e. extra toys for Christmas, personal hygiene and food parcels
Obtain funding which is responsive to customer requests and needs
Feedback from Primary School heads states that children are more school ready when they have been to nursery and the quality of end of nursery reports provides much needed insight into the children and their behaviour.
The HAF holiday club provision is going from strength to strength with the percentage of attendance increasing and feedback is excellent. It is fantastic that we can support these children ensuring they have nutritious meals and are engaged in lots of fun activities during the school holidays.
Remain competitive.
Aim to be priced in the middle of local provision.
Analysis of competitor prices are completed every 6 months. Out of school club struggle to compete with school provision who offer a reduced rate, however they do not offer the flexibility of 7.30 – 6.00. 7.00 start by appointment.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Marketing
The vast majority of nursery starts are from recommendations. One priority is raising the organisation’s social media profile. We have a hosted website for each location which is regularly updated and VIP parent group for each site on Facebook plus Facebook sites and sharing. Notice boards and flyers.
Fundraising
Raffles at Xmas, swimming, seasonal competitions and photographs, arts and crafts items, Bags2School, and Easyfundraising are all sources of fundraising.
Finances
A full review of all aspects of income and expenditure have been completed and resulted in price increases and a monthly cashflow analysis.
The increase of NLW has a massive effect on the organisation, 80% of expenditure is staff.
Expenditure is carefully controlled to minimise outgoings.
Co-op Bank is now the bank for all transactions; it is free of charge and an ethical bank.
Staffing
Staff turnover has remained very low. It is hard to recruit staff especially males into the sector, Hilton Street Childcare have 1 male member of staff. The organisation has a wellbeing policy, including an extra day’s holiday for birthdays and a counselling hotline for all staff.
Qualifications
Distinct lack of Level 3 staff looking for full time positions, seems to be a switch of staff preferring part time/flexible hours. This is a national problem with Early Years since the Government insisted staff have GCSE in Maths and English to a minimum Grade C, which deterred many excellent candidates from undertaking the qualification. The organisation has a preference to train their own staff to start on a Level 2 Apprenticeship program.
Grants
The CEO applies for grants under charitable status for the community aspect of the organisation. Nursery Managers and CEO would apply jointly for applicable grants.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
The Community Centre activities
Breast Cancer Support group Ladies Luncheon Club, for over 55’s, lunch, games and a good chat. Baby Ballet for little ones learning ballet Ashton Art Group, for all ages Moo Music, dance and fun for little ones Tai Chi, session run by U3A Yoga, meditation for all ages Community Fridge, ceased 18th July 2025 First Aid, Wigan Council Keep fit classes for ladies Free soft play room
Houses
Two properties which are rented to members of the public. Both are long term tenants.
Significant positive and negative factors
Positives
Relationship with service users
Parents kept informed via social media of child’s day in nursery. Good rapport between staff and parents, we work with other charities in the area to provide food, toys, household items for parents whose children attend the HAF holiday clubs, these are primary school children who receive free school meals. We have offered reduced room hire rental to providers of children’s activities and cancer support groups.
Relationships with employees
Many staff have been with the organisation for over 25 years, those who do leave tend to as they cannot progress any further at our nursery and seek a higher role elsewhere, or staff who go onto care for people with special needs, less hours for increased pay. We pride ourselves in having a good atmosphere and staff enjoy their work, an extra day holiday for birthdays. Staff development is a high priority, and staff are given all training which is required for their role.
Beneficiaries
We prepare children for primary school and take pride in having children ready for this leap. People accessing the Community Fridge. People of all ages accessing the community activities and free soft play. People attending training course.
Funders
We have good relationship with the Local Authority and Local Councillors receiving The Deal, Brighter Borough monies.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Government have announced radical changes in funding which should see an increase in occupancy enticing parents to return to work or enter the employment market for the first time. First initiative started March 2024, funding has been welcome, and occupancy is increasing.
Negatives
Following discussions with Environmental Health and Fareshare and their changes in guidance, all volunteers need to have a separate fridge/freezer to store the food, we cannot afford to buy every volunteer a fridge/freezer, many volunteers only volunteer for a couple of months, the logistics of collecting fridge/freezers and relocating them would be very difficult for us to manage. Some volunteers did not have a space for additional white goods and there would be a yearly inspection by Environmental Health. Environmental Health voiced concerns that if a food item needed to be frozen the evening of collection it would not be frozen by 12 midnight, they also have voiced concerns about the length of time food is waiting for collection from Supermarkets not chilled. Our insurers highlighted a high risk for potential claims, so we decided to close. It was such a shame as over 150 people used this facility per week.
Position in the wider community
Always known as a clean and welcoming place to attend. There are lots of other organisations such as churches, public houses and other charities offering room hire. Hilton Street is more expensive than other facilities in the evening, but we provide a concierge service, so our attendees feel safe and have no worries regarding locking up.
Financial review
The Hilton Street building is a large and a very expensive building to heat, light and manage, it is now over 27 years old.
Carr Manor Nursery (Walton-Le-Dale) Limited, is an old primary school, again over 150 years old and in need of constant maintenance.
All expenses are managed very carefully as is staff to children ratio.
The organisation has charity funds of over £1 million so is in a financial position to continue running. The organisation also owns all properties, so no mortgage or rental payments are made. Parents who come to look at the nurseries for their children normally have a 98% start, USP’s include sensory rooms, soft play rooms, Smart board technology, interactive learning boards, large halls for physical activity and well qualified, experienced staff.
Principal funding sources of the charity
Funding is received from the Government via Local Authority for babies over 9 months old up to age 4, although we do have some children aged 5 who receive funding due to additional needs. Parents pay a daily or half daily rate for additional hours plus out of school and holiday clubs, we receive HAF holiday club funding, room hire payments and grants.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Reserves policy
The organisation understands the financial environment at present and considered the following:
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Funds to allow for unforeseen emergencies.
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Unforeseen day to day operational costs.
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Grant income not being renewed.
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Planned commitments which may need higher levels of reserves.
The financial position of the Charity may change, or plans may alter so this policy is not static and liable to change.
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the Charity, should be approximately three months of expenditure £520,000.
Current unrestricted funds amount to £1,120,465 and included in this amount £695,968 committed and invested in tangible fixed assets and fixed asset investments.
Designated Funds
Marketing £2,000
Business Improvements £70,000
Business Opportunities £50,000
Staff development £10,000
Plans for the future
Ensure the stability of the organisation with appropriate analysis of funding and fees.
Improvement to Hilton Street premises especially the nursery.
CCCAD marketing to promote all business to improve income.
The situation for all early year’s organisations at present is a chicken and egg scenario, it is difficult to recruit staff if there is a sudden requirement for childcare places.
Trustees and the management team agreed price increases in April and August for nursery which will increase income at least in line with inflation.
Hilton Street, move existing OOSC and holiday club provision to local primary school in 2026, this will allow continual offer of room hire at Hilton Street.
Looking at other business opportunities continually and expansion of community events.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Structure, Governance and Management
Appointment of Trustees
It is becoming very difficult to recruit Trustees across the charity sector and the organisation is actively looking to recruit trustees, especially from a fundraising and marketing background. We welcome people from all denominations to apply to become a trustee, the applicants are interviewed then asked to attend a Board meeting to reach a mutual agreement to accept onto the Board. We have an advertisement on the Wigan Council website, have communicated to parents, frequent advertisements on social media and website, there is an advert on the website and outside on our communal notice board.
New Trustees are provided with a copy of the Memorandum and Articles, Charity Commission guidance "The essential trustee: what you need to know, what you need to do”. According to the Trustees specialism, the Strategic Plan, Business Plans, Accounts and Sub-group information are discussed. They are supported by the Chairman and Chief Executive.
Organisation Structure
The Trustees and CEO are responsible for the strategic direction and policy of the Charity. Trustee members are from a variety of professional backgrounds relevant to the work of the Charity. The Chief Executive and management team of three attend Board Meetings but, have no voting rights.
The Chief Executive is appointed by the Trustees to manage the day-to-day operation of the Charity and to facilitate effective operations. A scheme of delegation is in place, with day to-day responsibility for the provision of services resting with the Chief Executive, supported by the Board and Senior Management teams. The Chief Executive is responsible for ensuring that the Charity delivers the services specified and that key performance indicators are met.
Payment of Board Members
No fees or remuneration have been paid to any member or board member of the Association during the current year.
Related parties and relationships with other organisations
Ann Clarke is also a Trustee at Wigan Child Contact Centre
S B Electrical & Security Limited is the partner of S Benson, Chief Executive
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Risk management
The Trustees have assessed the major risks to which the Charity is exposed, those relating to operation and finance of the organisation and are satisfied that procedures and systems are in place to mitigate exposure to the risk.
Specialist charity insurers understand the needs of the organisation and additional policies have been purchased offering legal advice and HR support and cyber attack to mitigate risk.
The aims of this risk management process are:
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Improved management information leading to more informed decision making.
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Evidence that the organisation is being effectively managed.
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Ensure that everyone is aware of risk and that risk management is their responsibility.
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Improve skill sets / motivation of staff.
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Reduce losses arising from workplace accidents and illnesses.
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Support strategic planning.
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Achieve cost savings.
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Influence internal and external stakeholders.
A risk register is compiled and monitored and contains the principal perceived risks to the organisation.
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The Childcare and Community Centres, Ashton and District
Trustees’ annual report
for the year ended 31 July 2025
Statement of responsibilities of the trustees
The trustees (who are also directors of The Childcare and Community Centres, Ashton and District for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently.
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
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There is no relevant audit information of which the charitable company’s auditors are unaware
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The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Auditors
Slade & Cooper Ltd were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
The trustees’ annual report has been approved by the trustees on 5[th] February 2026 and signed on their behalf by
Geoffrey Urwin (Chairman)
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Independent Auditor’s Report
to the Members and Trustees of
The Childcare And Community Centres, Ashton And District
Opinion
We have audited the financial statements of The Childcare and Community Centres, Ashton and District (the ‘parent charitable company’) and its subsidiaries for the year ended 31 July 2025, which comprise the Consolidated Statement of Financial Activities (including the income and expenditure account), the Balance Sheets of the group and the parent charitable company, the Consolidated Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the groups and charitable company’s affairs as of 31 July 2025, and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the groups or parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
12
Independent Auditor’s Report
to the Members and Trustees of
The Childcare And Community Centres, Ashton And District
Other information
The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
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 misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the directors’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
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the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of directors’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report.
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Independent Auditor’s Report
to the Members and Trustees of
The Childcare And Community Centres, Ashton And District
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement set out on page 11, 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 statements and for being satisfied 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 groups and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or to cease operations or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
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enquiry of management and those charged with governance around actual and potential litigation and claims.
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enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
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reviewing minutes of meetings of those charged with governance.
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reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
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auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
14
Independent Auditor’s Report
to the Members and Trustees of
The Childcare And Community Centres, Ashton And District
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s members and its trustees those matters we are required to state to them in an auditor’s 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 we have formed.
Christy Yun Hing Lau FCCA DChA CTA
Senior Statutory Auditor for and on behalf of
Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG
22[nd] April 2026
Slade & Cooper Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006
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The Childcare and Community Centres, Ashton And District
Consolidated Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 July 2025
| Unrestricted funds Note £ Income from: Donations and legacies 3 458 Charitable activities: 4 1,466,393 5 42,116 Investments 6 4,069 Total income 1,513,036 Expenditure on: Raising funds 7 1,980 Charitable activities: 8 1,401,270 Total expenditure 1,403,250 10 109,786 Transfer between funds (151) Net movement in funds 109,635 for the year Reconciliation of funds Total funds brought forward 1,010,830 Total funds carried forward 1,120,465 Other trading Net income/(expenditure) for the year Nursery and young people care Nursery and young people care |
Restricted funds £ 1,631 2,466 - - 4,097 - 6,374 6,374 (2,277) 151 (2,126) 2,705 579 |
Total funds 2025 £ 2,089 1,468,859 42,116 4,069 1,517,133 1,980 1,407,644 1,409,624 107,509 - 107,509 1,013,535 1,121,044 |
Total funds 2024 £ - 1,179,139 31,461 4,758 |
|---|---|---|---|
| 1,215,358 | |||
| 2,210 1,238,491 |
|||
| 1,240,701 | |||
| (25,343) - |
|||
| (25,343) 1,038,878 |
|||
| 1,013,535 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
A full comparative SOFA is available on the last page of the financial statements.
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The Childcare and Community Centres, Ashton And District Company number 05262454
Balance Sheets as at 31 July 2025
| The group | The group | The Charity | The Charity | ||
|---|---|---|---|---|---|
| Note | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible assets | 14 | 695,968 | 714,114 | 418,957 | 434,593 |
| Investments | 15 | - | - | 294,641 | 294,641 |
| Total fixed assets | 695,968 | 714,114 | 713,598 | 729,234 | |
| Current assets | |||||
| Debtors | 18 | 45,103 | 20,492 | 8,276 | 12,104 |
| Cash at bank and in hand | 19 | 435,064 | 336,367 | 397,193 | 297,917 |
| Total current assets | 480,167 | 356,859 | 405,469 | 310,021 | |
| Liabilities | |||||
| Creditors: amounts falling | |||||
| due in less | |||||
| than one year | 20 | (55,091) | (57,438) | (37,682) | (34,241) |
| Net current assets | 425,076 | 299,421 | 367,787 | 275,780 | |
| Total assets less current | 1,121,044 | 1,013,535 | 1,081,385 | 1,005,014 | |
| liabilities | |||||
| Net assets | 1,121,044 | 1,013,535 | 1,081,385 | 1,005,014 | |
| Funds of the charity: | |||||
| Restricted income funds | 21 | 579 | 2,705 | 579 | 2,705 |
| Unrestricted income funds | 22 | 1,120,465 | 1,010,830 | 1,080,806 | 1,002,309 |
| Total charity funds | 1,121,044 | 1,013,535 | 1,081,385 | 1,005,014 |
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 19 to 39 form part of these accounts.
Approved by the trustees on 05/02/2026 and signed on their behalf by:
Geoffrey Urwin (Chairman)
17
The Childcare and Community Centres, Ashton And District
Consolidated Statement of Cash Flows for the year ending 31 July 2025
| Note 2025 £ Cash provided by/(used in) operating 24 109,520 activities Cash flows from investing activities: Dividends, interest, and rents from 4,069 investments Purchase of tangible fixed assets (14,892) Cash provided by/(used in) investing (10,823) activities 98,697 Cash and cash equivalents at the beginning of 336,367 the year Total cash equivalents at the end of the year 435,064 Increase/(decrease) in cash and cash equivalents in the year |
2024 £ 7,376 |
|---|---|
| 4,758 - |
|
| 4,758 | |
| 12,134 324,233 |
|
| 336,367 |
18
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025
1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The Childcare and Community Centres, Ashton And District meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
b Group financial statements
These financial statements consolidate the results of the charitable company and its whollyowned subsidiary Carr Manor Nursery (Walton Le Dale) Limited on a line by line basis. A separate Statement of Financial Activities and Income and Expenditure account are not presented for the charity itself following exemptions afforded by section 408 of the Companies Act 2006.
c Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
19
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
e Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
f Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
20
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
g Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
h Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
-
Costs of raising funds comprise the costs of commercial trading and their associated support costs.
-
Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
-
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9.
j Operating leases
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
k Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Freehold building 2% Office fixtures and equipment 25%
21
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
l Fixed asset investments
The charity held shares in group undertakings. The valuation of the investments is measured initially at cost and subsequently at fair value at the reporting date.
The fair value of the investments is based on the trustees best estimate, they have determined that the fair value does not differ from the cost price significantly at the year end.
m Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
n Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
o Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
p Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
22
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
q Pensions
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 11. There were £221 outstanding contributions at the year end.
2 Legal status of the charity
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
3 Income from donations and legacies
| Current reporting period Donations Fundraising Total Previous reporting period Donations Total |
Unrestricted £ - 458 458 Unrestricted £ - - |
Restricted £ - 1,631 1,631 Restricted £ - - |
Total 2025 £ - 2,089 |
|---|---|---|---|
| 2,089 | |||
| Total 2024 £ - |
|||
| - |
23
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
4 Income from charitable activities
| Current reporting period Grants Brighter Borough Nursery Sales Nursery Activity After School Sales Total Previous reporting period Grants Brighter Borough HUBUB DFC Community Spirit Groundwork ASDA Reading Grant Nursery Sales Nursery Activity After School Sales Total |
Unrestricted £ - 1,362,743 10,612 93,038 1,466,393 Unrestricted £ - - - - - 1,063,377 7,781 101,301 1,172,459 |
Restricted £ 2,466 - - - 2,466 Restricted £ 1,000 4,250 500 500 430 - - - 6,680 |
Total 2025 £ 2,466 1,362,743 10,612 93,038 |
|---|---|---|---|
| 1,468,859 | |||
| Total 2024 £ 1,000 4,250 500 500 430 1,063,377 7,781 101,301 |
|||
| 1,179,139 |
24
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
5 Income from other trading activities
| Income from other trading activities | |
|---|---|
| 2025 £ Rental Income 12,577 Room Hire Sales 8,205 Other Income 21,334 42,116 All income from other trading activities is unrestricted. |
2024 £ 8,925 11,504 11,032 |
| 31,461 | |
| 6 Investment income Current reporting period Deposit account interest Previous reporting period Deposit account interest 7 Cost of raising funds Advertising |
Unrestricted £ 4,069 4,069 Unrestricted £ 4,758 4,758 2025 £ 1,980 1,980 |
Restricted £ - - Restricted £ - - 2024 £ 2,210 2,210 |
Total 2025 £ 4,069 |
|---|---|---|---|
| 4,069 | |||
| Total 2024 £ 4,758 |
|||
| 4,758 | |||
All expenditure on cost of raising funds is unrestricted.
25
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
8 Analysis of expenditure on charitable activities
| Staff costs Insurance Light, heat and water Office Expenses Admin Purchases Grant Session Expenses Ground rent Licences Minibus Nursery Activity Nursery Purchases Repairs & Maintenance Waste disposal and cleaning Governance costs (see note 9) Support costs (see note 9) Restricted expenditure Unrestricted expenditure |
Total 2025 £ 1,132,187 13,955 46,914 18,373 162 4,304 1,200 4,439 2,845 10,057 67,521 34,247 18,293 8,345 44,802 1,407,644 2025 £ 6,374 1,401,270 1,407,644 |
Total 2024 £ 1,013,968 10,251 32,102 17,619 47 6,637 1,200 3,479 2,004 10,584 48,637 15,596 23,567 7,950 44,850 |
|---|---|---|
| 1,238,491 | ||
| 2024 £ 5,633 1,232,858 |
||
| 1,238,491 |
26
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
9 Analysis of governance and support costs
| Current reporting period Basis of apportionment Bank charges Support Professional fees Support Bad debts Support Depreciation Support Accountancy and legal fees Governance Previous reporting period Basis of apportionment Bank charges Support Professional fees Support Bad debts Support Depreciation Support Accountancy and legal fees Governance |
Support £ 121 11,226 417 33,038 - 44,802 Support £ 180 13,937 495 30,238 - 44,850 |
Governance £ - - - - 8,345 8,345 Governance £ - - - - 7,950 7,950 |
Total 2025 £ 121 11,226 417 33,038 8,345 |
|---|---|---|---|
| 53,147 | |||
| Total 2024 £ 180 13,937 495 30,238 7,950 |
|||
| 52,800 |
27
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
10 Net income/(expenditure) for the year
| This is stated after charging/(crediting): Depreciation Auditor's fee Accountancy fees Audit Staff costs Staff costs during the year were as follows: Wages and salaries Social security costs Pension costs |
2025 £ 33,038 4,330 2,625 2025 £ 1,063,714 48,601 19,872 1,132,187 |
2024 £ 30,238 4,125 2,500 |
|---|---|---|
| 2024 £ 955,008 40,285 18,675 |
||
| 1,013,968 |
11 Staff costs
No employees has employee benefits in excess of £60,000 (2024: Nil).
The average number of staff employed by the group during the period was 57 (2024: 57). The average number of staff employed by the charity during the period was 29 (2024: 29).
The key management personnel of the charity and the charity's subsidiary comprise the trustees, the Chief Executive Officer, the Nursery Managers, the Management Accountant and the Financial Administrator.
The total employee benefits of the key management personnel were £205,839 (CCCAD: £164,215, Carr Manor Nursery (Walton-Le-Dale) Limited: £41,624.)(2024: £192,184 (CCCAD: £154,798, Carr Manor Nursery (Walton-Le-Dale) Limited: £37,386.))
28
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
12 Trustee remuneration and expenses, and related party transactions
No trustees received travel and subsistence expenses or reimbursed expenses during the year (2024:£Nil).
Aggregate donations from related parties were £Nil (2024: £Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
SB Electrical & Security Ltd, a company in which the director is the spouse of the CEO provided repair and maintenance services in the year totalling £1,602 (2024: £1,348) to the charity and totalling £3,482 (2024: £6,053) to the group.
Otherwise, no trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).
13 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
The charity's trading subsidiary Carr Manor Nursery (Walton Le Dale) Limited gift aids available profits to the parent charity. Its charge to corporation tax in the year was:
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| UK corporation tax | - | - |
29
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
14 Fixed assets: tangible assets
| The group Cost Additions Disposals Depreciation Charge for the year Disposals Net book value At 1 August 2024 At 31 July 2025 At 1 August 2024 At 31 July 2024 At 31 July 2025 At 31 July 2025 |
Freehold property £ 1,252,966 - - 1,252,966 544,533 25,059 - 569,592 683,374 708,433 |
Fixtures and fittings £ 277,729 14,892 (19,297) 273,324 272,048 7,979 (19,297) 260,730 12,594 5,681 |
£ 1,530,695 14,892 (19,297) Total |
|---|---|---|---|
| 1,526,290 | |||
| 816,581 33,038 (19,297) |
|||
| 830,322 | |||
| 695,968 | |||
| 714,114 |
30
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
14 Fixed assets: tangible assets (Cont.)
| The charity Cost Additions Disposals Depreciation Charge for the year Disposals Net book value At 1 August 2024 At 31 July 2025 At 31 July 2025 At 31 July 2025 At 1 August 2024 At 31 July 2024 |
Freehold property £ 958,212 - - 958,212 526,848 19,164 - 546,012 412,200 431,364 |
Fixtures and fittings £ 231,275 8,510 (19,297) 220,488 228,046 4,982 (19,297) 213,731 6,757 3,229 |
£ 1,189,487 8,510 (19,297) Total |
|---|---|---|---|
| 1,178,700 | |||
| 754,894 24,146 (19,297) |
|||
| 759,743 | |||
| 418,957 | |||
| 434,593 |
31
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
15 Investments
| Investments | |||
|---|---|---|---|
| Additions to investments at cost Market value at the end of the year Market value at the start of the year |
2025 2024 £ £ - - - - - - The group |
2025 2024 £ £ 294,641 294,641 - - 294,641 294,641 The charity |
|
| 294,641 |
Investments are all carried at fair value and are shares in group undertakings.
32
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
16 Subsidiary undertaking
The Charitable company owns the whole of the issued ordinary share capital of Carr Manor Nursery (Walton Le Dale) Limited, a company registered in England.
Available profits are gift aided to the charitable company. A summary of the results of the subsidiary is shown below:
| Profit and loss account Turnover Cost of sales Administration costs Other operating income Taxation Donation to parent charity Net profit Balance sheet Fixed assets Current assets Creditors due in less than one year Called up share capital Profit and loss account |
2025 £ 651,445 (33,668) (601,582) 14,943 - - £ 31,138 2025 £ 277,010 74,699 (17,409) £334,300 1 334,299 £334,300 |
2024 £ 535,937 (31,141) (522,271) 4,627 - - £ (12,848) 2024 £ 279,521 46,838 (23,197) |
|---|---|---|
| £303,162 | ||
| 1 303,161 |
||
| £303,162 |
17 Parent charity
The parent charity's gross income and the results for the year are disclosed as follow:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Gross income | 850,745 | 674,794 |
| Result for the year | 76,374 | (12,495) |
33
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
18 Debtors
| 2025 2024 £ £ Trade debtors 29,796 8,039 Prepayments and accrued income 15,307 12,453 45,103 20,492 Cash at bank and in hand 2025 2024 £ £ Cash at bank and on hand 435,064 336,367 435,064 336,367 Creditors: amounts falling due within one year 2025 2024 £ £ Trade creditors 3,637 3,544 Accruals and deferred income 34,901 39,493 Other creditors 16,553 14,401 55,091 57,438 The group The group The group |
2025 2024 £ £ 304 2,683 7,972 9,421 8,276 12,104 2025 2024 £ £ 397,193 297,917 397,193 297,917 2025 2024 £ £ 1,432 1,370 26,997 22,920 9,253 9,951 37,682 34,241 The charity The charity The charity |
2025 2024 £ £ 304 2,683 7,972 9,421 8,276 12,104 2025 2024 £ £ 397,193 297,917 397,193 297,917 2025 2024 £ £ 1,432 1,370 26,997 22,920 9,253 9,951 37,682 34,241 The charity The charity The charity |
|---|---|---|
| 34,241 |
19 Cash at bank and in hand
20 Creditors: amounts falling due within one year
34
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
21 Analysis of movements in restricted funds
| DFC Shared Reading Brighter Borough Community Fridge Total DFC Shared Reading DFC Code Club Asda Grants Brighter Borough HUBUB Groundwork Total Current reporting period Previous reporting period DFC Community Spirit |
Balance at 1 August 2024 £ 462 38 2,205 2,705 Balance at 1 August 2023 £ 462 200 - - 996 - - 1,658 |
Income £ - 2,466 1,631 4,097 Income £ - - 500 430 1,000 4,250 500 6,680 |
Expenditure £ - (2,387) (3,987) (6,374) Expenditure £ - (200) (500) (430) (1,958) (2,045) (500) (5,633) |
Transfers £ - - 151 151 Transfers £ - - - - - - - - |
Balance at 31 July 2025 £ 462 117 - |
|---|---|---|---|---|---|
| 579 | |||||
| Balance at 31 July 2024 £ 462 - - - 38 2,205 - |
|||||
| 2,705 |
35
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
21 Analysis of movements in restricted funds (Cont.)
Name of restricted fund
Description, nature and purposes of the fund
Shared Reading funds pay for resources including cooking materials, books, dress-up for themed activities
Brighter Borough funds pay Soft Play and air conditioning
HUBUB / purchased Community Fridge Community Fridge
Coding Club monies used to pay for tutor Co-op Funding
DFC Community funds pay window tint for community area Spirit
Asda Grant used on food for Holiday Club Community Recovery, resources bought related to enhanced cleaning to minimise COVID for the building, purchased room steamers
Groundwork purchased children’s musical Instruments
36
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
22 Analysis of movement in unrestricted funds
| General fund Designated fund Business Improvements Business Opportunities Staff development Marketing Business Development Business Opportunities Staff development Current reporting period Previous reporting period General fund Designated fund Marketing |
Balance at 1 August 2024 £ 790,830 10,000 100,000 100,000 10,000 1,010,830 Balance at 1 August 2023 £ 817,220 10,000 100,000 100,000 10,000 1,037,220 |
Income £ 1,513,036 - - - - 1,513,036 Income £ 1,208,678 - - - - 1,208,678 |
Expenditure £ (1,403,250) - - - - (1,403,250) Expenditure £ (1,235,068) - - - - (1,235,068) |
Transfers £ 87,849 (8,000) (30,000) (50,000) - (151) Transfers £ - - - - - - |
As at 31 July 2025 £ 988,465 2,000 70,000 50,000 10,000 |
|---|---|---|---|---|---|
| 1,120,465 | |||||
| As at 31 July 2024 £ 790,830 10,000 100,000 100,000 10,000 |
|||||
| 1,010,830 |
Name of Description, nature and purposes of the fund unrestricted fund
General fund The free reserves after allowing for all designated funds Designated fund The designated funds represent amounts earmarked by the trustees for specific future purposes. These designations represent notional allocations reflecting the charity’s strategic planning and any expenditure will be subject to formal approval by the board.
37
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
23 Analysis of group net assets between funds
| Current reporting period Tangible fixed assets Fixed asset investments Net current assets/(liabilities) Total Previous Reporting Period Tangible fixed assets Fixed asset investments Net current assets/(liabilities) Total |
General fund £ 695,968 - 292,497 988,465 General fund £ 714,114 - 76,716 790,830 |
Designated funds £ - - 132,000 132,000 Designated funds £ - - 220,000 220,000 |
Restricted funds £ - - 579 579 Restricted funds £ - - 2,705 2,705 |
Total £ 695,968 - 425,076 |
|---|---|---|---|---|
| 1,121,044 | ||||
| Total £ 714,114 - 299,421 |
||||
| 1,013,535 |
24 Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/(expenditure) for the year Adjustments for: Depreciation charge Loss/(profit) on sale of fixed assets Dividends, interest and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating |
2025 £ 107,509 33,038 - (4,069) (24,611) (2,347) 109,520 |
2024 £ (25,343) 30,238 219 (4,758) (4,158) 11,178 |
|---|---|---|
| 7,376 |
38
The Childcare and Community Centres, Ashton And District
Notes to the accounts for the year ended 31 July 2025 (continued)
25 Prior year Consolidated Statement of Financial Activities (including Income and Expenditure account)
| Unrestricted funds Note £ Income from: Donations and legacies 3 - Charitable activities: 4 1,172,459 5 31,461 Investments 6 4,758 Total income 1,208,678 Expenditure on: Raising funds 7 2,210 Charitable activities: 8 1,232,858 Total expenditure 1,235,068 (26,390) 10 (26,390) Net movement in funds for (26,390) the year Reconciliation of funds Total funds brought forward 1,037,220 Total funds carried forward 1,010,830 Net income/(expenditure) for the year Other trading activities Net income/(expenditure) before net gains/(losses) on investments Nursery and young people care Nursery and young people care |
Restricted funds £ - 6,680 - - 6,680 - 5,633 5,633 1,047 1,047 1,047 1,658 2,705 |
Total funds 2024 £ - 1,179,139 31,461 4,758 1,215,358 2,210 1,238,491 1,240,701 (25,343) (25,343) (25,343) 1,038,878 1,013,535 |
Total funds 2023 £ - 969,114 22,889 5,198 |
|---|---|---|---|
| 997,201 | |||
| 3,018 1,121,246 |
|||
| 1,124,264 | |||
| (127,063) | |||
| (127,063) | |||
| (127,063) 1,165,941 |
|||
| 1,038,878 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
39