## **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 re￿iVed
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

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 re￿iVed
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