2025-03-31-accounts - St Gabriel's Area Partnership Enabling Play And Learning For Everyone Ltd

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St Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited

Report of the Trustees for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The Apple Trust, the operating name of St Gabriel's Area Partnership Enabling Play and Learning for Everyone Ltd has aims to:

Advance the education of children and young people resident in the area, in particular but not exclusively through the Provision of nursery, day care services.

Public benefit

As trustees of the charity we have complied with section 4 of the 2006 Charities Act, having due regard to guidance published by the Charity Commission in respect of public benefit. Our Achievement and Performance for the financial year sets out how we have met our responsibilities for the year to 31st March 2025

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Very thankfully, we are now able to say that the impact of the pandemic is now historic not current. The Apple Trust continues to provide exceptional childcare and family sort and in greater numbers than ever before.

I want to begin with a word of thanks. To the parents, carers, staff and volunteers who believe wholeheartedly in The Apple Trust. I often reflect on the fact that the word ‘Trust’ is in our name and we certainly don’t take that trust for granted. We recognise that there are other providers who parents and carers could choose, other employers staff could work for. But the charity is determined to remain a special, trusted part of the lives of all those who we work in partnership with each day. Thank you for believing in us and being part of the story.

Thanks too to our trustees who give of their time, experience and skills for free as volunteers. This year we welcomed Jim and Jan Shearon as trustees and they have both made a significant contribution already to our leadership capacity. Jim is a retired logistics expert and Jan a retired schoolteacher. Our other trustees include Revd Kim Mannings a priest and former school teacher, Keith Birkett a former magistrate and myself. Between us there is vast experience and understanding. Although I will properly include a tribute in our next annual report due to fiscal timing, I did also want to acknowledge in this report the outstanding contribution to the life of the trust Christine Birkett made. Sadly, Christine passed away earlier in 2025 and we shall all mis her a great deal and we extend our heartfelt love and prayers to Keith who continues in his role as trustee.

This year has indeed contained a whole range of emotions. There have been encouraging external inspections from Ofsted and the local authority. Specific challenges to do with our grounds which we have overcome or are working really hard to overcome.

Our staff remain resilient which has been a really blessing and constant as we have navigated at times frustrating waters. I am glad to report that the recruitment challenge I reported last year has been dealt with and we have had the joy of welcoming new, expert colleagues who join our highly motivated and committed team.

Rhona’s transition to business manager has now fully embedded and I want to pay particular thanks to her and all our managers and staff for their extraordinary commitment to the charity.

Over the summer of 2025 we look forward to building works to both improve and expand our baby facilities. Funded by investment from the local authority and Apple Trustees this is a positive and exciting step both in meeting local need and ensuring sustainability.

This last year has been one generally of transformation of the learning environments and play areas. Hygge (pronounced "hoo-guh") is a Danish design technique which has been proven to enhance the play and learning experience of babies and infants. Its philosophy is based on the notion of every moment being a quality moment. We believe this aligns with the charities aspirations of safe, high quality childcare perfectly.

Key aspects of the Hygge approach we have embedded across all areas include

 Coziness and Warmth:

This includes the physical aspects of comfort, like warm lighting, soft furnishings and comfortable seating.

 Togetherness:

Hygge often involves gathering with friends to share simple joys, have good conversations, and enjoy each other's company.

 Mindfulness

Encouraging those who we care for to make the most out of every moment.

 Groundedness and Well-being:

Hygge is about comfort, and contentment, a way to discover what we enjoy most and least and what we all have in common. Respect of others as well of self is important in Hygge.

 Equality and Gratitude:

It embodies values of equality and an appreciation for everyday things especially the natural world with its smells, textures and resources

These principes have guided our development without losing anything of the fun, in fact I have noticed that as the Hygge changes have happened children are indeed happier and more contented. There is an industrious playfulness when you enter a room which has been a delight and encouragement to trustees.

Related to these developments and our amazing staff is the encouraging news that occupancy continues to rise steadily in fact we now have waiting lists for some rooms and only a few spare places in others. We continue to work in partnership with the local authority to ensure we play our part in the childcare strategy and particularly in supporting vulnerable families. This sometimes brings with it financial challenges to the charity but I remain thankful for the external monies we are given which subsidises this commitment.

I commend this annual report to you and thank you for your interest and support. With my very best regards

Reverend Canon Malcolm Rogers MBE

Chair of Trustees, The Apple Trust

REGISTERED COMPANY NUMBER: 04333012 (England and Wales) REGISTERED CHARITY NUMBER: 1108217 Report of the Trusteès and Flnanclal Statements for the Year Ended 31 March 2025 for st Gabriel's Area Partnershlp Enabllng Play and Learning for Everyone Llmlted SB&P Chartered Accountants Oriel House 2-8 Oriel Road Bootle Liverpool Merseyside L20 7EP

st Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited Contents of the Financial Statements forthe Year Ended 31 March 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement 10 Notes to the Financlal Statements 11 to 17

St Gabriel's Area Partnership Enabling Play and Leaming for Everyone Limited (Registered number: 04333012) Report of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial statements of the charily for the year ended 31 March 2025. The Iruslees have adopted Ihe provisions of 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 1021 (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The Apple Trust, the operating name of St Gabriel's Area Partnership Enabling Play and Learning for Everyone Ltd has aims to.. Advance the education of children and young people resident in the area, in particular, bul not exclusively, through the provision of nursery day care services. Public benefit As trustees of the charity, we have complied with section 4 of the 2006 Charities Act, having due regard lo guidance published by the Charity Commission in respecl of public benefit. 'Our Achievement and Performance for Ihe financial year sets out how we have met our re-sponsibilities for the year to 31st March 2025 Page 1

St Gabriel's Area Partnership Enabling Play and Learning for Everyone Llmited (Reglstered number: 04333012) Report of the Trustees for the Year Ended 31 March 2025 STRATEGIC REPORT Achievements and performance Charitable a¢tivities Very thankfully, we are now able to say that the impact of the pandemic is now historio not current. The Apple Trust continues to provide exceptional childcare and family sort and in greater numbers than ever before. I want to begin with a word of thanks. To the parents, carers, staff and volunteers who believe wholeheartedly in The Apple Trust. l often reflect on the fact that the word 'Trust' is in our name, and we certainly don't lake that trust for granted. We recognise Ihat there are other providers who parents and carers could choose, other employers, staff could work for. But the charity is determined to remain a special, trusted part of the lives of all those who we work in partnership with each day. Thank you for believing in us and being part of the story. Thanks loo to our trustees who give of their time, experience and skills for free as volunteers. This year we welcomed Jim and Jan Shearon as trustees, and they have both made a significant contribution already to our leadership capacity. Jim is a retired logistics expert and Jan a retired schoolleacher. Our other trustees include Revd Kim Mannings a priest and former schoolteacher, Keilh Birkett a former magistrate and myself. Between us there is vast experience and understanding. Although I will properly include a tribute in our nexi annual report due to fiscal liming, I did also want to acknowledge in this report the outstanding contribution to the life of the trust Christine Birkett made. Sadly, Christine passed away earlier in 2025 and we shall all miss her a great deal and we extend our heartfell love and prayers lo Keith who continues in his role as trustee. This year has indeed contained a whole range of ernotions. There have been encouraging exiernal inspections from Ofsted and the local authority. Specific challenges to do with our grounds which we have overcome or are working really hard to overcome. Our staff remain resilient which has been a really blessing and constant as we have navigated at limes frustrating waters. l am glad to report that the recruilment challenge I reported lasl year has been dealt with and we have had the joy ofwelcoming new, expert colleagues who join our highly motivated and commilted team. Rhona's transition to business manager has now fully embedded and I want to pay particular thanks to her and all our managers and staff for Iheir extraordinary commitment to the Gharity- Over the summer of 2025 we look forward to building works to both improve and expand our baby facilities. Funded by investment from ihe local authority and Apple Trustees this is a positive and exciting step both in meeting local need and ensuring sustainabilily. This last year has been one generally of Iransformation of the learning environments and play areas. Hygge (proiiounced "hoo-guh") is a Danish design technique which has been proven to enhance the play and learning experience of babies and infants. Ils philosophy is based on the notion of every moment being a quality moment. We believe this aligns with the Gharity's aspirations of safe, high-quality childcare perfectly. Key aspects of the Hygge approach we have embedded across all areas include Coziness kngnd Warmth: This includes the physical aspects of comfort. like warm lighting, soft furnishings and comfortable sealing. Togetherness: Hygge often involves gathering with friends to share simple joys, have good conversations. and enjoy each olherfs compaii y. Mindfulness-. Encouraging those who we care for to make the most out of every momenl. Groundedness and Well-being: Hygge is about comfort, and contentment, a way to discover what we enjoy most and least and what we all have in common. Respect of others as well of self is important in Hygge. Equality and Gratitude: It embodies values of equality and ars appreciation for everyday things especially th& natural world with its smells, textures and resource. Page 2

St Gabriel'5 Area Partnership Enabling Play and Learnlng for Everyone Llmlted (Reglstered number: 043330121 Report of the Trustees for the Year Ended 31 March 2025 These principes have guided our development without losing anything of the fun, in fact I have noticed that as the Hygge changes have happened children are indeed happier and more conlenled. There is an industrious playfulness when you enter a room which has been a delight and encouragement lo trustees. Related to these developments and our amazing staff is the encouraging news that occupancy continues lo rise steadily in fact we now have waiting lists for some rooms and only a few spare places in olhers. We continue lo work in partnership with the local authority to ensure we play our part in the childcare strategy and particularly in supporting vulnerable families. This sometimes brings with it financial challenges lo the charity, but I remain thankful for the exlernal monies we are given which subsidises this commitment. I commend this annual report to you and thank you for your interest and support. With my very best regards, Reverend Canon Malcolm Rogers MBE Chair of Trustees, The Apple Trust Financial review Flnancial position The Apple Trust has operated this last year, which has seen growth and success, without any grant aid assistance. This is a truly remarkable achievement and is a tribute to the expert financial planning and support truslees receive, both internally from our business manager and externally through our consultant. The diligence and flexibiliiy of the staff has of course made all of this possible. Moving forwards. we aim thal reserves meel our policy and budgets indicale there are no imminent risks to sustainability. We are enabling this year aiming to implement improvements works and refurbishments. We are not complacent though, and are proceeding with caution, knowing how quickly the financial climate can change. Linking our financial performance with our charitable benefit, is our decision to invesl £50,000 in the local credit union, which in itself is paying better-than-bank dividends whilst enabling the credit union to massively increase its reach through additional resources. Reserrfes policy The charity aims to keep unrestricted resetves at a level belween £100,000 and £120.000 to cover three months running costs in the event deficil funding is required. The uniestricted reserves at Ihe year end are below this range and. the Irustees recognise the financial risk this presents to the charity. Robust financial stabilily is priority to the trustees and managemenl as they continue lo monitor and review the position. Steps have been pul in place to mitigate any increased financial risk and. the Iruslees look forward to future development. growth and self sustainability. Future plans In addition to works across the site, Ihe trustees and senior staff are committed lo maintaining the quality of all our services and Ihe siles from which we operate. We realise Ihat some of Ihis work can and should be funded by grants although our ongoing aspiration is to remain sustainable in our day to day business without them. We are committed to sustaining occupancy levels and seizing opportunities within the community to develop the trusts profile, and we are together determined to enable the trust meet and exceed its goals in the coming year. Page 3

st Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited (Registered number: 04333012} Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charily is controlled by its governing document, a deed of trusl, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Sl Gabriel's Area Partnership Enabling Play and Leaming for Everyone Limited is a company limited by guarantee working under the name of The Apple Trust. It was incorporated 3 December 2001 and registered as a charity on 22 February 2005. 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. In the event ofthe company being wound up the members are required lo contribute an amount not exceeding £10. Recruitment and appointment of new trustees All trustees are familiarised with the charity at an induction meeling with existing members of the Charity. At this meeting, induclees are provided with a variety of briefing materials including a trustees handbook that covers the following.. The obligations of trustees and SORP The operational framework oflhe charity including Ihe Memorandum and Articles The organisalional structure The current financial position of the charity Future plans and objectives of the charity All trustees are offered a variety of training programmes in order to help them meet their obligations. These include course on eqiial opportunities and diversity, finance, recruitment and management. Induction and training of new trustees All trustees are familiar with Ihe practical work and all key employees of the charity. They have been briefed on their legal obligations under charily and company law, the content of the Memorandum and Articles of Association, the committee and decision making process, the business plan and recent financial performance of the charity. In the citation which was read oul in January 2017 by HRH The Prince of Wales, I was given the tremendous honour of being awarded an MBE for services lo the local community and community cohesion. As I received the award. I was extremely mindful that I do so nol only on my own behalf bul also on behalf of all the people in The Apple Trust who work so hard to br.'ng our vision into reality each day. The Trust changes lives for the better, those of countless children and parents, and also our staff who are nol just childcare practitioners bul pillars of the local community working 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 with and work for go on to become even more happy, respeclful and contributory citizens. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04333012 (England and Wales) Registered Charity number 1108217 Registered office st. Gabriel's Community Centre Hall Lane Huyton Liverpool Merseyside L36 6AZ Page 4

St Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited Report of the Trustees for the Year Ended 31 March 2025 . Trustees Canon M Rogers Mrs B M Williams (resigned 6.11.24) T Williams {deceased 31.12.24) Mrs C M Birkett {deceased 20.6.25) K W Birkett Revd K Mannings Rev L Connolly (appointed 6.11.24) J Shearon (appointed 6.11.24) Mrs J Shearon (appointed 6.11.24) Company Secretary Ms N Saunders Independent Examlner Suzanne Dr(Iper ACA FCCA SB&P Chartered Accountants Oriel House 2-8 Oriel Road Bootle Liverpool Merseyside .L20 7EP Report of the trustees. incorporating a strategic report, approved by order of the board of trustees, as the company directors. on .....2&.l.1..1./.2G..... and signed on the board's behalf by.. Canon M Rog•rs- le8 Page 5

Independent Examiner's Report to the Trustees of st Gabriel's Area Partnership Enabling Play and Learnlng for Everyone Limited Independent examiner's report to the trustees of St Gabriel's Area Partnership Enabling Play and LearnTng for Everyone Limited {'the Company,) I report to the charity trustees on my examination oflhe accounts of the Company forthe year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for Ihe purposes of company law) you are responsible for the preparation of the aGGount5 in accordance with the requirements of the Companies Act 2006 {'the 2006 Act'j. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Sedion 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed Ihe Directions given by the Charily Commission under Seclion 145(5) (bl of the 2011 Act. Independent examinerfs statement Since your charity's gross income ex¢èeded £250,000 your examiner must be a member of a listed body. I can confirm Ihat l am qualified to undertake Ihe examination because l am a member of the Inslitule of Chartered Accountants in England and Wales, which is one of Ihe listed bodies. I have completed my examination. I confimi Ihal 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 Ihe accounts do not accord with those records., or the accounts do not comply with the accounting requirements of Seclion 396 of the 2006 Act other than any requirement that the accounls give a true and fair view which is nol a matter considered as part of an independent examination. or the accounls have not been prepared in accordance with the methods and principles of the Slatement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concems and have come across no other matters in connection wth the examination lo which attention shoul¢J be drawn in this report in order to enable a proper understanding of the accounts to be reached. Suzanne Draper ACA FCCA SB&P Chartered Accounlants Oriel House 2-8 Oriel Road Boode Liverpool Merseyside L20 7EP Date: LF.( ILI. 25....... Page 6

St Gabrlel's Area Partnership Enabling Play and Learning for Everyone Limitsd statement of FinanGial Activities {IncorporatiD.g an Income and Expenditure Account) for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 23,515 30,240 53,755 37,124 Charitsble activities Education and childcare services 502,851 502,851 332,902 Investment income 1,363 1,363 1,865 Totsl 527,729 30,240 557,969 371,891 EXPENDITURE ON Charitable activities Education and childcare services 495,344 45,846 541,190 406.583 NET INCOMEIIEXPENDITURE) 32,385 (15,606) 16,779 (34,692) RECONCILIATION OF FUNDS Total fvnds brought forward 71,836 92,823 164,659 199,351 TOTAL FUNDS CARRIED FORWARD 104,221 77,217 181.438 164,659 The notes form part ofthese financial statements Page 7

st Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited (Registered number: 043330121 Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assels 10 5,980 77,189 83,169 98,808 CURRENT ASSETS Debtors Cash al bank 7,241 108,919 7,241 108,949 12,689 69,686 30 116,160 30 116,190 82,375 CREDITORS Amounts falling due within one year 12 (17,9201 (1) (17,921 } (16,524) NET CURRENT ASSETS 98.240 29 98,269 65,851 TOTAL ASSETS LESS CURRENT LIABILITIES 104,220 77,218 181,438 164,659 NET ASSETS 104,220 77,218 181,438 164,659 FUNDS Unrestricled funds Restricted funds 13 104,220 77,218 71,836 92,823 TOTAL FUNDS 181,438 164,659 The charilable company is entitled lo exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company lo obtain an audit of its financial slatements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charilable 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 fair view of the state of affairs of the charilable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which olhetwise comply with the requirements of the Companies Act 2008 relating to financial slatemenls, so far as applicable to the charitable company. (b) The financial statements were approved by the Board of Trustees and aulhorise(J for issue and were signed on its behalf by.. on M Rogers - Truste The notes form part ofthese financial slatements Page 8

St Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited Cash Flow Statement for the Year Ended 31 March 2025 31.3.25 31.3.24 Note5 Cash flows from operatlng activities Cash generated from operations 39,261 (21,810) Net cash provided byl{used in) operaling activities 39,261 (21,810) Cash flows from investlng activities Purchase of tangible fixed assets Interest received (1,3611 1,363 (827) 1,865 Net cash provided by investing activities 1,038 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reportlng period 39,263 120,7721 69,686 90.458 Cash and cash equivalents at the end of the reportlng period 108,949 69.686 The notes form part of these financial stalements Page 9

st Gabriel's Area Partnership Enabllng Play and Learning for Everyone Limited Notes to the Cash Flow Ststement for the Year Ended 31 March 2025 RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIWTIES 31.3.25 31.3.24 Net incomel(expenditure) for the reporting period (as per the Ststsment of Financlal Activities) Adjustments for: Depreciation charges Interest reiVed Decreasel(increase) in deblors Increase in creditors 16,779 (34,692) 17,000 {1,363) 5,448 1,397 17,104 (1,8651 {4,3461 1,989 Net cash provided byl(used In) operations 39,261 121,810} ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net Gash Cash at bank 69,686 39,263 108,949 69,686 39.263 108,949 Total 69,686 39,263 108.949 The notes form part of these financial statements Page 10

St Gabriel's Area Partnership Enabling Play and Learning for Everyone Limitsd Notes to the Financlal Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial statements of the charitable 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.. Stalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) leffeclive 1 January 2019).. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical cost onvention. Income All income is reco9nised in the Statemenl of Financial Activities once the charity has entillement lo the funds, it is probable that the income will be received and the amount can be measured reliably.. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charily to thal expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings thal aggregate all cost related to the category. Where costs cannot be directly attr,buted to particular headings they have been allocated to activities on a basis consistent with the use of resources. Governance costs Costs recognised by the charity that are associated with its governance 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 Deprecialion is provided at Ihe following annual rates in order to write off the cost less estimated residual value of each asset over its eslimated useful life. Leasehold property Property improvements Equipment Fixtures & Fittings Computer Equipment 4./0 Straighl line 40/0 Straighl line 20 /0 on reducing balance 200/0 on reducing balance 20Q/o on reducing balance Taxation The charity is exempt from COTporation tax on ils charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objedives al the discretion of the ITUStees. Restricted funds can only be used for particular reslrioted purposes within the objects of the charity. Restrictions arise when speGified by the donor or when funds are raised for particular restricted purposes. Further explanation of Ihe nature and purpose of each fund is included in the notes lo the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to Ihe charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Going Concern The financial statements have been prepared on a going concern basis. The trustees have considered a period of twelve months from the dale of approval of the financial slatemenls. The trustees believe Ihal no malerial uncertainties exist. Page11 continued...

St Gabrlel's Area Partnership Enabling Play and Learning for Everyone Limited Notss to the Financial Statements - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations Grants 23,513 30,242 5,710 31,414 53,755 37,124 Grants received, included in the above, are as follows.. 31.3.25 31.3.24 Other grants 30,242 31,414 INVESTMENT INCOME 31.3.25 31.3.24 Bank interest receivable 1,363 1.865 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Education and childcare services Nursery fees 502,851 332,902 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Education and childcare services 536,224 4,966 541,190 SUPPORT COSTS Govemance costs Education and childcare services 4,966 NET INCOMEI{EXPENDITURE) Net resources are stated after chargingl{crediting).' Depreciation CJ! owned assets 2025 - £17,001 (2024 - £17,105) Page 12 continued...

st Gabriel's Area Partnership Enabllng Play and Learning for Everyone Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no truslees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 31.3.25 31.3.24 Wageq and salaries Other pension costs 381,993 5,477 305,909 4,779 387,470 310,688 21.3.25 31,3.24 Wages and salaries Social security costs 379,593 8,277 303,509 7,179 387,870 310,688 The average monlhly number of employees durlng the yearwas as follows.. 31.3.25 21 31.3.24 20 Charilable staff No emp,oyees received emolumenls in excess of £60,000. 10. TANGIBLE FIXED ASSETS Fixtures and fittings Leasehold property Computer equipment Equipment Totals COST At 1 April 2024 Additions 386,136 20,236 50,916 1,361 3,421 460,709 1,361 At 31 Ivlarch 2025 386,136 20,236 52,277 3,421 462,070 DEPRECIATION .411 April 2024 Charge for year 294,134 15,446 19,984 50 45,100 1,357 2,683 147 361.901 17,000 Al 31 March 2025 309,580 20,034 46,457 2,830 378,901 NET BOOK VALUE At 31 March 2025 76,556 202 5,820 591 83,169 Al 31 March 2024 92,002 252 5,816 738 98,808 Page 13 continued...

st Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited Notes to the Financial Ststements - continued for the Year Ended 31 March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Prepayments 74 7,167 11.539 1.150 7,241 12,689 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Social security and other taxes Pensiop.s Deferred income Accrued expenses 3,253 5,692 2,185 1,770 5,021 685 3,750 876 1.469 9.744 17,921 16.524 13. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds Gerieral fund Contingen¢y fund 41,836 30,000 32,384 74,220 30,000 71,836 32,384 104,220 Restricted funds Big Lottery ERDF Knowsley Surestart Awards Fgr All Baby Room 36,000 56,002 380 440 (6,000} (9,446) (76} (82} 30,000 46,556 304 358 92,823 (15,6051 77,218 TOTAL FUNDS 164,659 16,779 181,438 Page 14 ontinued.

St Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 527,729 (495,3451 32,384 Restricted funds Big Lottery ERDF Knowsley Surestart Awards For All Baby Room 16,0001 19,4451 1761 {821 (30,2421 16,000) {9,446) {76) {82) 11) 30,241 30,240 (45,845) {15,6051 TOTAL FUNDS 557,969 1541,190) 16,779 Comparatives for 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 Loltery ERDF Knowoley Surestart Awards For All Baby Room 42.000 65,447 475 543 34.050 (6,000) (9,445) (95) {103) {34,049) 36,000 56,002 380 440 142,515 (49,692) 92,823 TOTAL FUNDS 199,351 (34,692) 164,659 Page 15 continued...

St Gabriel's Area Partnership Enabling Play and Learning for Everyone Limited Notes to the Flnancial Statements - continued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS - continued Comparative net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 340,476 (325,476) 15,000 Restrlcted funds Big Lottery ERDF Knowsley Surestart Awards For All Baby Room (6,000) (9,445) (95) (103) {65,464) (6,0001 19,4451 (951 (1031 134,049) 31,415 31,415 (81,107) 149,6921 TOTAL FUNDS 371,891 (406,583) {34,692) Restricted Funds: Lotte In 2006, £150,000 was received from Big Lottery as a contribution towards the construction of the building, this was match funded with an ERDF grant that was awarded in the same year. Each year an amount is released from the restricted fund to reflect the movemenl in the net book value of the building. The balance on the fund is reflecled by a proporlion of the leasehold property net book value. ERDF A giBnt of £265,311 was awarded in 2006 to assisl with the construction of the building. The grant is restricted and stipulates Ihat if 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 reflect the movement in the net book value of the building. The remaining balance on the fund is reflected by a proportion ofthe leasehold propety net book value. Knowsle Sure Start In 2016, the charity purchased capital ilems costing £2.836. Each year an amount is released from the restricted fund to reflect the movement 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 eco friendly outdoor play and resource area, of which £1,339 was spent on capital equiprnent. Each year an amount is released from the restricted fvnd to reflect the movement in Ihe 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 released annually from the restricted fund to reflect the movement in the net book value of the asset. Desl nated Funds: Contin enc fund Page 16 continued...

St Gabriel's Area Partnership Enabllng Play and Learning for Everyone Limited Notes to the Finaricial Statements - continued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS - continued For many Charities and businesses operating post Covid, the actions and decisions we take over the next 12-24 months, and beyond, will be pivotal to our suNival. Wilh this in mind. the trustees fell il 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 at any point over this period. 14. RELATED PARTY DISCLOSURES There were no related party transaclions during the year ended 31 March 2025. Page 17