REGISTERED COMPANY NUMBER: 04333012 (England and Wales}
REGISTERED CHARITY NUMBER: 1108217
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2024
for
st Gabrlel's Area Partnershlp Enabling
Play and Learning for Everyone Limited
SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

St Gabriel's Area Partnershlp Enabling
Play and Learnlng for Everyone Llmlted
Contsnts of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Independent ExamineVs Report
Statement of Financlal Actlvities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statemont
10
Notes to the Flnanclal Statements
11 to 16
Detailed Statement of Financial Actlvltles
17

St Gabriel's Area Partnership Enabling
Play and Learning for Everyone Limited
Report of the Trustees
forthe Year Ended 31 March 2024
The trustees who are also dlre¢tors of the charity for the purposes of the Companles Act 2006, presant their report with
the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provislons of
Accounting and Reporting by Charitses: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wlth the Financlal Reportlng Standard appllcable In th8 UK and R6publlc of Ireland (FRS 102)
(effecttve 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectlves and aims
The Apple Trust, the operating name of St Gabrlel's Area Partnershlp Enabllng Play and Leamlng for Everyone Ltd has
alms to:
Advance the 6duc8tlon of children and young people resldent In the area, In particular but not excluslvely
through the provlslon of nursery, day and after school care servlces, and
To provide a lunch club, meals and other activities to engage local resld8nts in the area wlth th8 object of
Improvlng their condition of Ilfe arlslng from different and often challenging circumstances.
Public benei7t
As trustees of the charity we have complled with section 4 of the 2006 Charllles Act, havlng due regard to guidance
published by the Charily Commlssion in respect of public benefit.
Our Achievement and Performance for the ftnandal year set8 Out how we have met our re-sponsibilitle8 for the year to
31st March 2024
Page 1

st Gabriel's Area Partnership Enabling
Play and Learning for Everyone Llmlted
Report of the Trustee8
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Firstly. I want to say Ihank you, to our hard working and committed staff and volunteers who have enabled us to
continue our recovery from the pandemic, continuing to provide exceptional childcare and sUPPOrt. Thanks too to our
parents and carers. for their commttTnenl and loyalty particularly in a cost of living crisis which inevttably has resulted
in rising costs throughout The Apple Trust operations. We have trled to minimise the impact of these through
efficiencies and re-structuring. however we have had to raise fees along with most other businesseslcharÈties and we
are so grateful for everyone's support and understsnding.
Resilien￿ is the ability to 'bounce back. afler challenges and tough times. In The Apple Trust. we are used to
supporting children as they face change for example starting with us or transition into school. We pride ourselves in
supporting families as they fa￿ all manner of challenges in life, from povety and deprivation related health and mental
health issues to divorce. separation and bereavement.
In our most re￿nt two annual reports. l outllned the challenges of recruitrnent and how we were relying on agency
support, which was not sustainable for many different reasons including financially. Last year I provided an update that
we had been successful in recruiting and relying less on agency staff. AS we move forwards we embrace the challenge
of recruitment again. but through the lens of significant expansion of numbers and government changes. At the time of
writing we are making good progress, bul this is a key priority for trustees throughout the coming year, also with a view
on succession planning as some staff approach their retirement.
l also mentioned In last yea¢s report some of the challenges related to our site. You will find reference to expendttur8
within these accounts which relate to this. The most significanl is still ongoing, the retaining wall fracture to the access
ramp, and we are working wlth consultants to find a solutlon. Delays flnding a solution to this are most frustrating, and
we are actively seeklng out fresh quotations to progr6SS the works as soon as possible.
We are grateful for recent HM Government annOUn￿mentS and look forward to these b61ng Implemented fully,
although seldom do the fees provided centrally cover the full costs of care. We are however In a more sustalnable
financial position as the year tums. l am confident that. considering all we have faced together, the Apple Trust is able
to meet the challenges il faces, and although thls year will no doubl be challenging I hope to be able to report next year
of an even more sustainable picture.
Rhona's transition to buslness manager has now fully embedded and I want to pay particular thanks to her and all our
managers and staff for their extraordlnary commitment to the charity.
The work continues to recrult additional trustees. We succassfully recruited Reverend Kimberley Mannlngs to the
board. Kim is a former school teacher, now a vicar, and adds great strength to our governance. (Note: although not
part of the fiscal year of this report. I wish to record our sincere thanks to the Late Trevor Williams who died shoruy
after this period end. Trevor was an outstanding and encouraging trustee. of great expertise and we shall miss him
greauy and want to fomially send our thanks and cOndolen￿S to his widow Brenda, through this report. In my next
report I shall provide details of four new trustees appointed since Trevorfs passing.
Finally I want to say thank you again to all the parents and carers who. faced wilh rnany options. choose to send their
children to The Apple Trust. Your belief in us is something we absolutely do not take for granted.
I commend this annual report to you for the board of trustees for The Apple Trust and thank you for your interest and
support.
With my very best regards
Reveiend Canon Malcolm Rogers MBE
Chair of Trustees, The Apple Trust
Page 2

St Gabriel's Area Partnership Enabling
Play and Learning for Everyone Umlted
Report of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Financial posltlon
The Apple Trust has operated this last year, which has seen growth and success, without any grant aid assistan￿.
This Is a truly remarkable achievem8nt and Is a tribute to the expert financial planning and support trustees receiv6,
both intemally from our buslness manager and extemally through our consultant. The dlllgen¢e and flexibllity of the
staff has of course made all of this possible. Moving forwards. we aim that reserves meet our policy and budgets
Indicate there are no immin6nt risks to sustainability. We are enabling this year almlng to implement improvements
works and refurblshments. We are not complacent though. and are pro￿eding with caution. knowing how quickly the
financial cllmate can change.
Linklng our financial perf0rrnan￿ with our charitable benefit, Is our decision to invest £50,000 in the local credlt unlon,
which in itself is paying better-than-bank dtvldends whilst enabling Ihe credtt union to massively increase ils reach
through additional resources.
Reserves policy
The charity aims to keep unrestricted reserves at a level behveen £100,000 and £120,000 to cover three months
runnlng costs in the event deficit funding is requlred.
The unrestricted reserves at the year end are below this range and, the trustees recognise the financial rlsk thls
presents to the charity. Robust financial stablllty is priority to the trustees and management as they continue to monitor
and review the position. Steps have been put in place to mitlgate any increased financial risk and, the trustees look
forward to future development, growth and self sustainability.
FUTURE PLANS
In addition to works across the site, the trustees and senior staff are committed to maintaining the quality of all our
servlces and the sites from which we operate. We realise that some of this work can and should be fund6d by grants
although our ongoing aspiration is to remaln sustainable in our day to day business without them. We are committed
to sustalning occupancy levels and seizing opportunities within th6 community to develop the trusts profile, and we are
tog6ther determined to enable the trust meet and exceed its goals in the coming year.
Page 3

St Gabriel's Area Partnership Enabling
Play and Leamlng for Everyone Limited
Report of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document
The charity is controlled by its goveming document, a deed of trusl, and constitutes a limited company, limited by
guarante6, as defined by the Companies Act.2006.
St Gabriel's Area Partnershlp Enabling Play and Learnlng for Everyone Limlted is a company limited by guarantee
working under the nam8 of The Apple Trust. It was incorporated 3 December 2001 and regislered as 8 chartty on 22
February 2005.
The company was establlshed under a Memorandum of Association whlch established the objects and powers of the
charltable company and Ss governed under its Articles of A8soclatlon.
In the event of the company belng wound up the members are requlred to conlribute an amount not exceeding £10.
Recrullment and appolntment of new trustees
All trustees are familiarised wlth the charily at an inductlon meetlng wlth existing mernbers of the charity.
At this meeting, inductees are provided wlth a varlety of brlefing materlals including a trustees handbook that covers
the followlng:
The obllgations of trustees and SORP
The operational framework of the tharity Includlng the Memorandum and Article8
The organisalional structure
The current financlal posltlon of the charlly
Future plans and objectives of the charity
All trustees are offered a variety of training programmes In order to help them meet thelr obllgatlons. These Include
course on equal opportunitles and dlversity, finance, recrultment and management.
Inductlon and tralnlng of new tru8tse8
All trustees are famillar with the practlcal work and all key employees of the charity. They have been briefed on their
legal obligallons under charlty and company law, the content of the Memorandum and Articles of Association, the
committee and decislon making process, Ihe buslness plan and recent financlal perf0rrnan￿ of the charity.
In the citatlon whlch was read out in January 2017 by HRH The Prfnce of Wales, I was given the tremendoLS5 honour of
being awarded an MBE for serv1￿S to the local community and communlly coheslon. As I received the award, I was
exiremely mindful Ihat I do so not only on my own behalf bul also on behalf of all the people in The Apple Trust who
work so hard to brlng our vision into reality each day. The Trust changes Ilves for the better, those of countless children
and parents, and also our staff who are not just childcare praclltloners but pi118rs of the local communlty worklng
towards the common good. Any full measurement of our success and Impact can therefore only be carried out in the
future, and with regard to how the people we work wlth and work for go on to become even more happy. respectful and
contributory cltizens.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company nurnber
04333012 (England and Wales)
Reglstered Charlty number
1108217
Registered office
St. Gabriel's Community Centre
Hall Lane
Huyton
Liverpool
Merseyslde
L36 6AZ
Page 4

st Gabrlol's Area Partnership Enabling
Play and Leaming for Everyone Llmlted
Report of the Trustees
for the Year Ended 31 March 2024
Trustsos
Rev Canon M Rogers
Mrs B M Williams
T Wllllams (resigned 31.7.24)
Mrs C M Birkett
K W Birkett
Revd K Mannings (appointed 1.6.23)
Rev L Connolly (appointed 2.9.24)
J Shearon (appolnt6d 2.9.24)
Mrs J Shearon (appolnted 2.9.24)
Company Secretary
Mrs B M Williams
Independent Examiner
Suzanne Draper ACA FCCA
SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyslde
L20 7EP
This report has been prepared in accordance wtth the special provisions of Part 15 of Ihe Companies Act 2006 relating
to small companies.
Approved by order of the board of trustees on ... ....
Rev Canon M Rogers- Trustee
Page 5

Independent Examlnerfs Rèport to the Trustees of
St Gabriel's A￿a Partnershlp Enabllng
Play and Learning for Everyone Limited
Independent examinerfs report to the trustees of St Gabriel's Area Partnership Enabling Play and Leamlng for
Everyone Limited ('the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basi5 of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible
for the preparation of the accounts in accordance wilh the requirements of the Companies Act 2006 Cthe 2006 ACV).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 20(￿ Act
and are eligible for independent exarnination. I report in respect of my examination of your charitys accounts as Ca￿led
out under Section 145 of Ihe Charities Act 2011 Cthe 2011 Act). In r2rrying out my examination I have followed the
Direclions given by the Charity Cornmission under Section 145(5) (b) of the 2011 Act.
Independent examinerfs statement
sin￿ your charity's gross income ex￿eded £250.000 your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examination because l am a member of the In5titLrte of Charlered Accountants in
England and Wales, which is one of the listed bodies.
I have Completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records., or
the accounts do not comply with Ihe accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts gtve a true and fair view which is not a matter considered as part of an
Independent examination; or
the accounts have not been prepared in accordance with the methods and prlnciples of the Statement of
Recommended Practl¢e for accounting and reporting by charfties (appll¢able to charities preparing thelr
accounls In accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland
(FRS 102)).
I have no COn￿mS and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Suzanne DraperACA FCCA
SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP
Page 6

St Gabrfèl's Area Partnership Enabling
Play and Leaming for Everyone Limited
Statement of Flnanclal Actlvitias
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricled
fijnds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
5.709
31,415
37,124
43,352
Charltable activities
Education and chlldcare services
332,902
332,902
322,335
Investment income
1,865
1,865
1,048
Totsl
340,476
31,415
371,89
366,735
EXPENDITURE ON
Charltable actlvltles
Education and childcare servlces
325,476
81,107
406,683
405,397
NET INCOMEI{EXPENDITURE)
15,000
{49,692)
(34,692)
(38,662)
RECONCILIATION OF FUNDS
Total funds brought forward
56,836
142,515
199,351
238,013
TOTAL FUNDS CARRIED FORWARD
71,836
92,823
164.659
199,351
The notes form part of these financial statements
P8ae 7

st Gabriel's Area Partnership Enabllng
Play and Learning for Everyone Limited
Balance Sheet
31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
fvnds
Notes
FIXED ASSETS
Tangible assets
6,015
92.793
98,808
115,085
CURRENT ASSETS
Debtors
Cash at bank
10
12,689
69,656
12,689
69,686
8,343
90,458
30
82,345
30
82,375
98,801
CREDITORS
Amounts falling due within one year
(16,524)
(16,524)
(14,535)
NET CURRENT ASSETS
65,821
30
65,851
84,266
TOTAL ASSETS LESS CURRENT LIABIUTIES
71,836
92,823
164,659
199,351
NET ASSETS
71,836
92,823
164,659
199,351
FUNDS
Unrestricted fvnds
Reslricted funds
12
71,836
92,823
56,836
142,515
TOTAL FUNDS
164,659
199.351
The charitable company is entitled to exemptlon from audit under Section 477 of the CompanSes Act 2006 for the year
ended 31 March 2024.
The members have not required the company to obtaln an audit of its financial statements for the year ended
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilltlas for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387.of the
Companies Act 2006 and
preparing financial statements which give a true and falr view of the state of affairs of the charftable company
as at the end of éath financial year and of its surplus or deficit for each finandal year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial slatements. so far as applicable to the charitable company.
(b)
These financial statements have been prepared In accordan￿ with the provisions applicable to charitable companies
subjed to the small companles regime.
The financial statements were approved by the Board of Trustees and authorised for issue
l."l/.. i A/3o.a-.Li- ..... and were slgned on its behalf by:
on
M Rogers. T
ee
The notes form part of these financial statements
Pao& 8

St Gabrlel's Area Parthership Enabling
Play and Learning for Everyone Limited
Cash Flow Statement
for the Yèar Ended 31 March 2024
31.3.24
31.3.23
Notes
Cash flows from operating activitles
Cash generated from operations
(21,810)
{29.876)
Net cash used In operating activilies
(21,810)
(29,876)
Cash flows from investing actfvltles
Purchase of tangible fixed assets
Interest recetved
1827)
1,865
(2,401)
1,048
Net cash provided byl(used in) investing activities
1,038
(1,353)
Change In cash and cash equlvalents In
the reporting period
Cash and cash equivalents at the
beglnning of the reportlng perfod
120,772)
(31,229)
90,458
121,687
Cash and ca8h equivalents at the end of
the reporting period
69,686
90,458
The notes form part of these financial statements
Page 9

st Gabriel's Area Partnershlp Enabllng
Play and Learnlng for Everyone Limited
Notes to the Cash Flow Statement
for thè Year Ended 31 March 2024
RECONCIUATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTivrriES
31.3.24
31.3.23
Net expenditure for the reporting period (a6 per the Statement of
Flnancial Activitie8}
Adjustrnents for.
Depreciation charges
Interest received
Increase in debtors
Increasel(decrease) in creditors
{34,692)
(38,662)
17,104
(1,865)
(4,346)
1,989
16,980
(1,048)
(5,474)
(1,672)
Net ¢a8h used In operatlon8
(21,810)
(29.876)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank
90,458
{20,772)
69,686
90,458
{20,772)
69,686
Total
90,458
{20,772)
69,686
The notes fomi part of these financial statements
Page 10

St Gabriel's Area Partnershlp Enabllng
Play and Leamlng for Everyone Llmited
Notes to tho Flnancial Statements
for the Year Ended 31 March 2024
ACCOUNTING POUCIES
Basis of preparlng the flnancial statements
The financial statem6nts of the charttable company, which is a public benefit entity under FRS 102, have been
prepared In accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement
of Recommended Praclice applicable lo charities preparing thejr a¢¢ounts In accordance wlth the Flnancial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive 1 January 2019),,
Financial Reporting Standard 102 The Flnan¢ial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companles Act 2006. The financial stalements have been prepared under the historical cost
convention.
Income
All Income 15 recognised in the Statement of Financial Activities once the charity has entiuement to the funds, il
is probable that the income will be received and the amount can be measured reliably..
Expenditure
Llabllities are recognised as expenditure as soon as there is a legal or constructlve obllgation committing Ihe
charity to that expendlture. il is probable that a transfer of economi¢ benefits will be required in settlement and
the amount of the obllgation can be measured reliably. Expendltur6 is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to Ihe category. Where costs cannot be
directiy attributed to partlcular headings they have been allocated to acttvities on a basis consistent with the use
of resources.
Govemance costs
Costs recognised by the charity that are associated with tts governan￿ as opposed to general running costs or
charitable activity costs. Costs include accountancy and independent examiners fees and bank charges and
interest.
Tangible fixed assets
Depreciation Is provided at the following annual rates In order to write off the cost less estimated residual value
of each asset over its estimated useful life.
Leasehold property
Property improvements
Equipmént
Fixtures & Fittings
Computer Equipment
- 40/0 stralght line
- 4°/• straight line
200/0 on reduclng balance
- 200/0 on reducing balance
- 20.fi on reducing balance
Taxation
The charity is exempi from corporation tax on its charitable acttvities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrlcted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when speclfied by the donor or when funds are raised for parlicular restricted purposes.
Further explanation of the nature and purpose of each fvndls included in the notes to the financial slatements.
Pension costs and other post-retlrement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period lo
which they relate.
Going concem
The financial statements have been prepared on a going con￿rn basis. The trustees have consldered a period
of twelve months from the date of approval of the finanoal statements. The trustees belleve that no material
uncertainties exist.
Page 11
¢ontinued...

St Gabrfel's Area Partnership Enabllng
Play and Leaming for Everyone Lirnited
Notes to tho Financial Statements - continued
for the Year Ended 31 March 2024
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
Grants
5,710
31,414
2.673
40.679
37,124
43.352
Grants received. induded in the above. are as follows:
31.3.24
31.3.23
Other grants
31.414
40.679
INVESTMENT INCOME
31.3.24
31.3.23
Bank interest recelvable
1,865
1,048
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Education and Childcare services
Nursery fees
332,902
322.335
CHARITABLE ACTlVtTIES COSTS
Direct
Costs
Support
costs
Totals
Education and childcare ServI￿S
401,583
5,000
406,583
NET INCONIEI(EXPENDITURE)
Net resources are stated after chargingl(crediting):
Depreciation of owned assets 2023 - £16,800 (2022 £17,007).
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Page 12
contlnued...

St Gabriel's Area Partnership Enabling
Play and Learning for Everyone Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
STAFF COSTS
The average monthly number of employees during the year was as follows..
31.3.24
20
31.3.23
19
Charitable staff
No employees re￿iVed emoluments in excess of £60.000.
TANGIBLE FIXED ASSETS
Fixlures
and
frttings
Leasehold
property
Computer
equipment
Equlpment
Totals
COST
At 1 Aprll 2023
Additlons
386.136
20,236
50,262
654
3.248
173
459,882
827
At 31 March 2024
386,136
20,236
50,916
3,421
460,709
DEPRECIATION
At 1 April 2023
Charge for year
278.689
15,446
19.921
63
43,674
1,426
2.513
170
344,797
17,104
At 31 Marth 2024
294.134
19,984
45,100
2.683
361,901
NET BOOK VALUE
At 31 March 2024
92,002
252
5,816
738
98,808
At 31 March 2023
107,447
315
6,588
735
115.085
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Prepayments
11,539
1,150
7.395
948
12,689
8,343
Page 13
continued...

St Gabriel's Area Partnership Enabling
Play and Learning for Everyone Limited
Notes to the Financlal Statements - continued
for the Year Ended 31 Mareh 2024
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Social security and other taxes
Pensions
Deferred income
Accrued expenses
685
3,750
876
1,469
9,744
765
2,035
744
1,872
9,119
16,524
14,535
12.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Contingency fund
26,836
30,000
15,000
41,836
30,000
56,836
15,000
71,836
Restricted funds
Big Lottery
ERDF
Knowsley Sureslart
Awards For All
Baby Room
42,000
65,447
475
543
34,050
(6,000)
(9,445)
195)
(103)
(34,049)
36,000
56,002
380
440
142,515
(49,692)
92,823
TOTAL FUNDS
199,351
(34,692)
164,659
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
340,476
(325,476>
15,000
Restrfcted funds
Big Lottery
ERDF
Knowsley Sureslart
Awards For All
Baby Room
(6,000)
(9,445)
{95)
(103)
165,464)
{6,0001
(9,4451
(95}
{1031
(34,049)
31,415
31,415
(81,107)
(49,692)
TOTAL FUNDS
371,891
(406,583)
(34,692)
Page 14
contlnued...

st Gabriel's Area Partnership Enabling
Play and Leaming tor Everyone Llmlted
Notss to the Financlal Statements - continued
for tho Year Ended 31 March 2024
12.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
. movement
In funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
Contingency fund
83.855
30,000
(57,019)
26,836
30,000
113,855
(57,019)
56,836
Restricted funds
Big Lottery
ERDF
Knowsley Sureslart
Awards For All
Baby Room
48,000
74,893
594
671
(6,000)
{9,446)
(119)
(128)
34,050
42,000
65.447
475
543
34,050
124,158
18.357
142,515
TOTAL FUNDS
238,013
(38,662)
199,351
Comparative net movement in funds, included In the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
326,057
(383,076)
(57,019)
Restrlcted funds
Big Lottery
ERDF
Knowsley Surestart
Award8 For AJI
Baby Room
Knowsley Works Support Grant
Commun5ty Champions Grant
Education Skills
Knowsley Melropolltan Brough Council
(6.000)
(9,445)
(119)
(128)
(6,000)
(9,446)
(119)
{128)
34,050
(1)
34.050
3.679
950
1.000
1.000
(3,679)
<950)
(1.000)
(1.000)
40.678
(22,321)
18,357
TOTAL FUNDS
366,735
(405,397)
(38,662)
Restricted Funds:
Lotte
In 2006, £150,000 was recelved from Big Lottery as a contribution towards the constructlon of the bulldlng, thls
was match funded with an ERDF grant that was awarded in the same year. Each year an amount Is released
from the restricted fijnd to reflect the movement in th6 net book value of the building. The balance on the fund
Is reflected by a proportion of the leasehold property net book value.
ERDF
Page 15
continued...

St Gabriel's Area Partnership Enabling
Play and Learnlng for Everyone Llmlted
Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2024
12.
MOVEMENT IN FUNDS . continued
A grant of £265,311 was awarded in 2006 to assist wilh the conslruction of the building. The grant is reslricled
and stipulates that rf the building were to be sold before 2014, the initial award would have to be repaid in full.
In the event of the building being sold after 2014, a percentage of the original award. on a reducing scale each
year. would have to be repaid. An amount is released from the restricted fund each year to refiect the
movemenl in the net book value of the building. The remaining balance on the fund is refflecied by a proportion
of the leasehold property net book value.
Knowsle
Sure Start
In 2016, the charity purchased capital items costing £2.836. Each year an amount is released from the
restricted fund to reflect the movernent in the net book value of the assets.
Awards For All
A grant of £9,331 was awarded in 2012 for the purpose of funding an e¢0 friendly outdoor play and resource
area, of which £1,339 was spent on capital equipment. Each year an amount is released from the restricted
fvnd to reflect the movement in the net book value.
In 2015, £5,260 was received to reduce the charities carbon footprint and help the charity become more energy
efficient through improved facilities. equipment & utilities. As above, £2,612 was capilalised and an amounl is
relea8ed annually from the restricted fund to reflect thé movement in the net book value of the asset.
Desl
nated Funds:
Contin
enc
fund
For many Charities and businesses operating post Covid, Ihe actions and decisions we tske over the next
12-24 months, and beyond, wlll be pivotal to our survival. Wlth thls in mind, the trustees felt it was both
prudent and responsible to set aside an amount that would ensure the charity could meet its statutory
responsibilities in the event a decision was taken to rationalize and scale down costs and activities gt any point
over this périod.
13.
RELATED PARTY DISCLOSURES
There were no related party transactions during the year ended 31 March 2023.
Page 16

St Gabrlel's Area Partnership Enabling
Play and Learning for Everyone Limlted
Detalled Statement of Financlal Actlvltles
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
5,710
31,414
2.673
40.679
37,124
43.352
Investment income
Bank interest receivable
1,865
1,048
Charitable activities
Nursery fees
332,902
322,335
Total incoming resources
371,891
366,735
EXPENDITURE
Charitable activltles
Wages
Pensions
Running costs & snacks
other legal & professional fees
Rent, Rates & Utilities
Insurance
Other Offi￿ costs
Telephone
Travel & subsistence
Bad debts
Refurbishment & maintenance
Lunch club support
Supply staff
Long leasehold depreciation
Equipment depreciation
Fixlures & fittings depreciation
CompLrter equipment depreciation
303,509
7,179
25,371
289,677
6,370
21,636
4,539
17,372
3,392
3,403
1,892
583
1,614
19,240
677
13,008
15,445
79
1.271
15,271
3,693
933
2,102
664
70
21,463
179
15,445
63
1,427
170
401,583
400,382
Support costs
Govemance costs
Accountancy fees
Independenl Examineffs fee
Bank charges and interest
1,331
2,726
943
1.267
2.368
1,380
5,000
5,015
Total resources expended
406.583
405,397
Net expenditure
(34,692)
(38,662)
This page does not form part of the statutory financial statements
Page 17