Charlry reglstratlon number 1113357
Compary reostratlon number05568542 (England and Walesl
ABC CHILDCARE (IPSWICH) LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

ABC CHILDCARE (IPSWICH) LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr l Rowe
Mr D Gordon
Mr B Chisnall
Miss J K Smith
Secretary
Mi55 J K Smith
Charlty number
1113357
Comp•ny number
05568542
Prln¢lpal addre
537 Foxhall Road
Ipswtch
Suffolk
IP3 8LR
Rei15tereO office
537 Foxhall Road
IpswKh
Suffolk
IP3 8LR
Independent exjmlner
siaine5 and Co
235 Foxhall Road
Ipswich
Suffolk
IP3 8LF

ABC CHILDCARE (IPSWICH) LIMITED
CONTENTS
Trustees ￿port
Independent examiner's report
Statement of financial Ktivitie5
Balance sheet
Notes to thè fifiancTr¥l ststements
6.12

ABC CHILDCARE (IPSWICH) LIMITED
TRUSTEES REPORT (INCLUDING DIREcfoRS' REPORn
FOR THE YEAR EI¥DED 31 DECEMBER 2023
The trv5tee5 present their annual r•port and financial statements for the year ended 31 December 2023.
The financial 5tatement5 have been prepared in accNdance with ihe accounting policies sd in note I to ihe finantial
statements and comply with the charity's Igoverning documentl. the Companie$ Act 2￿6 and "Attoufiting and Reporting bv
Charities.. Statement of Recommended Practice applicable to charitie5 preparing their account5 in accordance with the
Financlal Reporting Standard applica￿e in the UK and Republic of I￿land IFRS 1021" leffertive I january 20191.
Oblecttves and •rttvltFes
The objects of the ¢haiity is to enhance the development and education of children In the east of Ipswich arèa aged 2 to 11
vears by encouraging parents to understsnd and provide for the r￿d$ of their children.
The activities carried out by the charity for the public beneltt are the continued runn¢ng ol PRe-khool, After School, Holidav
and Breakfast Club servitts so parents are safe in the knowledge iheir Children ale I￿"n8 properly looked after.
The trustee5 confirrn that they ha￿ complied with the fequirements of Sertion 17 of the Charities Act 2011 to havè due
regard to ihe public beneflt euidance published by the Charity Comrni59on for England & Wales.
Public beneflt
The tru5tee5 have paid due regard io Kuidance issued by the Charlty Commlsslon in deciding what actlvitles the charfty should
undertake.
Achlevements and ￿rfO￿an£
5i9nificont ortivitie5 Qnd ochievements 0goin5t obiertives
FIMncl•l revlew
Reserves policy
It is the policy of the charity th￿ unrestricted fund5 whith have not been designated for a spetific use should be maintained at
level equivalent io between three and six month's expenditure. The trustees consider that reserves at this level wlll ensure
that. in the event tsf a SiBnslicant drop in funding, Ihey will be able to continue the chariV5 current activities whlle
onsideratjgn is gtven tts Ways in which additional lunds may be raised. This level ol reseThes has been maintained throu8hout
the year.
Molorrlsk5
The trustees h3ve a55e55ed the major lis￿ to which the chanty Trs exposed, and a￿ satisfled that Systems are In place to
mitigate exposure to the major risks.
Structure. ￿￿err￿nCe 4nd managern•nt
ABC Childcare Ilpswichl Limited t5 a company limited by Guarantee. governed by tl'5 Memornndum & Article5 of Association
dated 2nd March 2￿9.
The company is a registered chanty with the Charities Commlsslon.
Anyone over the age 0118 can become a member of the compènv.
Each Trustee must contribute £1 each on the winding up of the compat)v.
The iNstees. who are also the directovs for the purpose of tompany law. and who seryed durin8 the year and up to the date
of Signatu￿ ol the financial ststements were..
Mr l Rowe
Mr D Gordon
Mr B Chisnall
Miss J K Smith
Retruitment ond opptyntment of trustees
Trustees are appoiiited at the companws AGM in accordance with Clause 4 of the ArtKles of A550ciation.

ABC CHILDCARE {IPSWICH) LIMITED
TRUSTEES REPORT {INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Company's eufrent poliry conctming the payment of trade creditors is to follow the CBI'S Prompt Payers Code (copies are
available frorn the CBI. Cefflre Point. 103 New Oxfford Street. London WCIA IDUI.
Thè company's C￿r￿nt policy concerning the payment of irade treditors is to-.
settle the terms of payment with suppliers when a8reeing the terms of each transaction..
ensu￿ that suppliers are made aware of the tern)s ol payment by intlusion of the relevant terms in ¢ontra¢ts,' and
pay in atcordance with the comparfs contraciual and other le8al obligation5.
Trade credltofs of the company at the year end wer* equivalent to KX day's purchases. based on the avèrage daily amount
Invoiced by suppliers dufing the year.
Orgunisotionalstrutture
The company is controlled by the committee consistin8 oITrustee's and Dirertors eletted annually in accordance wSth Clause 4
of the Articles of Assotiation.
The trustees Iwho are also the Dlrectort ol ABC Childcare IIp5wichl Llrnl￿ lor the purpose of company lawl are responsible
for preparln8 the Trustee's Report and tht financlal ststements in aCco￿ance with United Klngdom accountln8 Standard5 and
3ppllcable law and re8ulations.
The trustees report was approved by the 8oard ofTtystees.
Miss J K Smith
Trust••
Mf D fordon
Trustee
31 July 2024

ABC CHILDCARE (IPSWICH) LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRusfEES OF ABC CHILDCARE {IPSWICH) UMITED
I report tts the trustees on my examination of the financlal statements of ABC childra￿ Ilpswichl Limited (the charity) for the
ar ended 31 December 2023.
Rtsponslbllitles and basls of report
As the trlastees ot the charilv land also its directors for the purposes of company lawl you art responsible for the preparation
f the fTrnancial statements in accordance wtth the requirements of the Companies Act 2C¥)6 Ithe 2[#￿ Actl.
Having satisfieil myserf that the financial ststements of the charity are not required to be audoted U¢Mler Part 16 of the 2006
Aet and are eligible for independent examination. I report in respect of my exarnination of the tharity's financial statements
carried out under section 145 of the Charities Art 2011 (the 2011 Artl. In carrying out my examination I have followed all the
applicable Diretlions given by the Chanty Commission under section 14515llbl of the 2011 Act.
Ind•p•ndent •¥amlner's stslement
I have completed my examination. I confirm that no matter5 have come io my attention in connectlon wlth the examinatlon
8lvln8 me cause to beI￿Ve that in ary material respert:
account+n8 records were not kept sn respect of the tharity as required by sectlon 386 of the 2c￿￿ Act,. or
the financial Statements do not accord with those records,. or
the linancial statemenis do noi comply with the ac¢ountin8 requirements ot 5ettion 396 of the 2CI)6 Art other than any
requirement that the accounts gl¥e a true and fair view whith is not a matter considered a5 Part gf on Independent
examination.. or
Ihe flnanclal statements ha¥e not been prepared in Kcordance with the methods and principles of thé Statement of
Recommended Practice for accountin8 ènd reportin8 by charities applicable to charities preparing their a¢counts In
accordance with the Financial Reportln8 stsndard applicable in the UK and Aepublic ol I￿land IFRS 1021.
I have no concerns and have come across no other matter5 in connection with the examination to whith atttfttlon shovld bè
drawn in thls report ¢n order to enable a proper understsndin8 Ot the tinancial ststements to be reached.
Sljlnes and Co
235 Foxhall Road
Ipswich
Suffolk
IP3 8LF
Staines & Co Accountants
235 Foxhall Road
Ipswich, IP3 8LF
Tel.. (01473) 716650
Fax (01473) 273511
Dated.. 2 August 2024

ABC CHILDCARE (IPSWICHI LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlcled
funds
2023
Unrestrl¢ted
funds
2022
Income from:
Donations and le8acies
Charitable activittes
Ixher tradin8 aCtiv¢ties
Invèstments
108,056
106.556
1,752
2.852
104,104
99,519
1.133
51
Totsl Income
219.216
204,807
Expend5tur• on:
Raising funds
Other expènditure
244,152
542
202,321
li
Total e¥pendlttsr*
244,694
202.321
Net IncoM•ll￿p*￿d1IUMj •nd mo¥•m•rf sn fuTrds
125,4781
2,486
Reconclll•tlon of fur*ds."
Fund balances at l January 2023
418,844
415,110
FurMI balant¢s •t 31 D•comber 2023
393.366
417,596
The Statement of finantial artivities includes all gains and knsses rtthgnTrsed in the year. All income and expenditure derive
from continuing activities.

ABC CHILDCARE (IPSWICH) LIMITED
BALANCE SHEET
AS Af31 DECEMBER 2023
2023
2022
Flxtd assets
Tangible assets
260,774
270.456
Curr•nt assets
Debtors
Cash at bank and in hand
14
1.997
136.558
2,890
161,101
138.555
15,9631
163,991
116,8511
Credltoys: amounts l¥lllni due wlthbn 4)n*
15
Net curyent assets
132,592
147,140
Totsl assèts less £urr•nt Ihbllltles
393,366
417.596
Net •Hets excludln8 pen51on Ilablllty
393.366
417.596
Th• funds ot the ch¥rbty
Unrestricted funds
393.366
417,596
393.366
417.596
Thè company is enistled to the exemplion from the audbi requirement contslned in section 477 01 the CoM￿nieS Act 2C¢J6. for
the year ended 31 December 2023.
The dlrectors acknowled8e their responsibllities for complyiTh8 With the requirements of the Companies Art wlth Tr5pert
to accountin6 records and the prepar*ion of financial statements.
The mernbèrs have not ￿qUIred the compary to obtain an audit of its financial statements for the year in question in
accordance wlth setlion 476.
These Ilnancial statements have been prepafed in ac¢ordance with thè provlsions applicable to companles subject to the small
companies re8ime.
The financial statements were approved by the trustees on 31 Juty 2024
Mr D Gordon
Tru5tte
Mi55 J K Smtth
Company re8i5trdtion number05568542 (England and Wale51

ABC CHILDCARE (IPSWICH) LIMITED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Account1￿ polkl•s
Charlty intormatlon
ABC Childcare Ilpswichl Limited is a prévatè compary limited by guafantee incorporated In England and Wales. The
registered office 1$ 537 Foxhall Aoad, Ipswich. Suffrjlk, IP3 8LR.
1.1 A¢countlni ¢on¥entlon
The financial statements have been p￿pared in accordantt with the chariV5 t8overnln8 documentl. the Companles
Aci 2CM)6. FRS 102 -The Financial Reporting Staftdard applicable in the UK and Republic of Ireland" I-FRS 102.1 and the
Charities SORP 'Atcountin8 and ReportTrn8 by Charities.. Statement of Recommended Practice applicable to charitles
preparing thelr accounts in aecordaThce with the Financial Reporting Stsndard applicable in the UK and Republic of
Ireland IFRS 1021" leffe￿1ve l January 20191. Thè ¢harity is a Publit 8enefit £niity as defifted by FAS 102.
Th• charity has ta￿n advantsee of the provi5ion5 in the SORP for charities not to prepare a Statement of Cash Flgws.
The flnanoal statement5 are Pfepared in ￿ertIn& which is the functional currency of the charlty. Monetary amounts In
these finaficial statements a￿ rounded to the nearest £.
The financlal ststemenls have been prepared under the hi5torfcal CO￿ tonventlon. Imodified to Include the revaluat5on
ot freehold properties and to include investment properties and certain financial instruments at fair valvel. The
wlnclpal accoLbntin8 polkies adopted a￿ set out bel(w.
1.2 GOI￿ concern
At the time of approvin8 the finantial statements. the trustees have 3 reasonable èxpectation that the charlty has
adequate rèsource5 to contlnue in operational existence for the foreseeable futufe. Thus the irustees continue to adopt
the 8olng tonctrn basls of accounting in preparing the financial statements.
1.3 Charltable fund5
Unrestri£ted fund5 are avallable lor use * the discretion of trustees in furtherance of thelr charitable oblectlves.
11è5tricted funds are subjert to specific conditions by dontsr5 or 8rantots as to how they may be used. The purposes and
use5 of the ￿Stricted funds are set ovt in the notes to Ihe financial statements.
Endowment fund5 are subject to specffic conditi¢)ns by donors that the capital must be maintained by the charity.
1,4 Incorn
Incomé is reco8nised when the charity is legally entitled to it after any performance conditions have been met. the
amounts can be measured reliably* ènd it is probable that income will be ièteived.
C?sh donatlons are recoBnised on receipt. Other donations are recognised once ihe tharity has been notifted of iht
donation. unless performance cond%tions require deferral of the amolbnt. Income tsx le￿Verable in relatlon to
donaiion5 received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are reco8nised on receipt or otherwise if the tharity has been notif*ed of an impending distribution. the
arnount is known. and receipt is expecled. If the amount is not known. the legacy is ireared a5 a contingent asset.

ABC CHILDCARE (IPSWICH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Atcountin8 policits
Icontlnuedl
1.5 Ejtpendlture
Expenditure is recogni5ed onte the￿ is a legal or constructive obli8ation to transfer economic benefit to a third party, it
is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be
measufed ieliably.
Expenditure is classified by actiwty- The costs of each attNity are made up ol the totsl of dirert costs and shared costs,
tncluding support costs involved in undertakrng eath attivity. Dirert costs artributable to a single activity are allouted
directly to that activity. Shared costs which contribute to more than one attivity and support costs which are not
attributable to a sin8le activity are apportioned between those activ¢lies on a basis consi￿ent wilh the use of resources.
Cential staff costs are allocated on ihe basis of time spenL and depreciation charges ale allocated oth the portion of the
asset's ust.
All expenditure is ￿COgnised On￿ there 15 a le8al or constructive obligation to that expenditure, it's prtsbablE
settlernent 15 requlred and the amount can be meaSU￿d reliably. All costs a￿ allocated to the appl¢cable expenditure
heading that aggregatè Similar costs to that cate80ry. Where costs cannot be directly attribyted to a particular headings
they have been allocated on a basi5 tonsistent with the use of the resourtes, w&th central staff costs allocated on the
basis of tirne spent, and depreciat%tsn charges allocated on ihe portion ol the assets Used. Other support costs are
allocated based on the spread of the staff costs.
1.6 Tan8lble fixed assets
Tan8lble Ilxed assets are initially measured at tts￿ and subsequenity meastsred at com or valuatlon, net of depreclatlon
and any impairment losses.
Depreciation is reco8nised so as to write off the cost or valuation of assets less their residual values over their uselul
lives on the lollowing bases:
Freehold land and buildings
Ltasehold lanfl and buildin8$
lurnlture, fixtures and equipment
Straight line over SO year5
25% reducing balance
25% reduclng balan
The gain or10ss arisin8 on ihe disposal ol an asset is determined as the difference between thè sale proceeds and the
arrying value of the asset. and is reco8nised in the statement th tinancial arttvilie5.
1.7 Impalrment of flxed assets
At each reportln8 end date, the charity review5 the carrying amount5 of its tangible assets to d￿ermIne whether there
is any inditation thai those assets have suffered an impairment 105s. If any Such indication exist5. the recoverable
mount of the asset is estimated in onler to deterfNne the extent of the impairmeni1055 lif anvl.
1.8 Cash and cash equl¥altnts
Cash and cash equivalents include cash in hand. deposits held at call with bank5. Other short-term liquid investments
with original rnaturities of three months or less. and bank overdraft5. Bank overdrafts are 5h¢M¥n within borrowin85 tn
1.9 Taxaflon
The Charity 15 considered to pass the tests set out in Para8rnph I, Schedule 6 of the of the Finance Art 2010 ar¢d
therefore meets the definition of a charitsble company for UK Corporfion Tax purposes. Accordingly, the charity is
entially exempt from taxation in respect of incorne or cawtsl gains received within categories COve￿d by Chaffjer 3,
Part 11 of the Corporation Tax Act 2010 or Section 2S6 of the Taxation of Chargeable Gains Aci 1992, to the extent that
such Intome orgains are applied exclusivety to charitable purposes.

ABC CHILDCARE {IPSWICH) LIMITED
NOTES TO THE FINANCIAL 5fATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢fountln8 polKles
Icortinuedl
1.10 Rètlrement beneffts
Payments to defined contribution retirement beneffit 5chenRs are charged as an expense as thty fall due.
Crltkal account1￿ •stlmatés and ludlemet
n the app16cation of the charity's atcounting po16des, the irustees are reqUI￿d to make jud8ements, estlmates and
assumpisons about the carrying amount of assets and liabi14ties that afe not readily apparent from other sources. The
estlmates and associated assumptions are based on historical expèrience and oiher factors that are considered to be
relevant. Actual ￿su11$ may differ Irom these estimates.
The estimaies and underlwng assumptions are ie¥iewed on èn onBoing basis. Revisions to accountin8 e5tlmates are
reco8lli5ed in the period in which the estimate Is rèvised Whe￿ the revision affects only that period, or in the period ol
the Tevision and f￿Vre perlods where the revision afferts both curnent and futu￿ periods.
In￿rne from donatlons and lep&s
Unrtstrlrted
funds
2023
Unrtstrlcted
funds
2022
Government Grants
108,056
104,104
Ch•rlt•ble artl¥ltles
Pr• School Out of School
FM•
Club F••
2023
Tolal
2023
Prn 8th001 Out of School
F•••
Club F••*
2022
2022
Total
2022
Servicès provlded
29,226
77.330
106.556
17,363
82,156
99.519
Income from other tr¥dlni xtfvlt￿s
Unre5trlrted
funds
2023
Unre5trlct¢d
fvnd$
zo
FundraisiTr8 events
1,752
1,133

ABC CHILDCARE (IPSWICH) LIMITED
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Incomè from In¥estme+
Unrestrlcted Unle￿rfrted
funds
fvnds
2023
2022
Interest receivable
2.852
51
ExPendIt￿le on r•lsln&fvnds
Unrestricted Unrestrlrted
funds
lunds
2023
2022
Fundralsln8 and publl¢lty
Stsgin8 tundraising events
2,556
i.oii
Tradlni ¢•sts
Other trading artivities
Staff c05tS
Oepreciation and impalrment
Support costs
10.366
162.689
10.768
57,773
4,826
147,137
11,144
38,203
241.596
201,310
Total costs
244,152
202,321
Net mo¥ement In funds
2023
2022
The nel mo¥ernent in fund5 15 ststed after chargin811c￿d￿￿nej'.
Depreclation of owned tan8ible fixed a$5ets
10,768
11,144
None of the tTU5tee5 lor any pewsons Connected wth them) received any remuneration or benefits from the charity
during the year.

ABC CHILDCARE (IPSWICH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONnNUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Employeè5
The average Month￿ nurnber of emplrryees during the yearwas..
2023
Number
2022
Number
li
li
Employm•nt t05ts
2023
2022
Wa8e5 and salarles
Other pénsion costs
160,542
2.147
143,195
3,942
162,689
147,137
There were no employee5 whose annual femuntration was rn0￿ than £f4J,CW.
Remuneraiion of key mlnayment pers¢)M*l
The remuneration ol key Management pefsonnel wa5 a5 follow5..
11 Olh•r •xp•ndltur•
Unrestricted Unre5trkted
funds
2022
2023
Corpofation Tax
542
12 Taxatlon
The charity is exempt Irom tax*ion on its odivities btf3V5e all its Income Is appll•d for charitable purposes.
10-

ABC CHILDCARE (IPSWICH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 T•n8lble fixed assets
Freehold land L•a8•hold
furnltur•.
and bulldlng•
land and Ilxtur•8 and
bulldlng¥
•qulpm•nl
Totsi
At l January 2023
Additlons
303.846
41.241
81.462
1,087
426.549
1,087
At 31 December 2023
303.846
41.241
82.549
427,636
D•pfedailon and Impalm)•nt
At l January 2023
Depreciatlgn charged in thè ￿ar
48.615
6.097
36.057
1.296
71.422
3.375
IS6,094
10,768
At 31 December 2023
54,712
37.353
74,797
166,862
rrylni amount
At 31 December 2023
249,134
7,7S2
260,774
At 310ecember 2022
255.231
5.184
10.041
270,456
14 D•btors
2023
2022
Amounts fall4￿ duè wlihln on• y•ar:
Trade debto
1.997
2,890
15 Crtditors: amounts falli￿ du• withln *)n• y••r
2023
2D22
Corporation tax payable
Other taxation and social security
Payments received on account
Trade cred*tor5
Accruals and defvrred income
542
3,380
545
14,243
1,118
945
1,261
5.963
16,851
11

ABC CHILDCARE (IPSWICH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Rètlrement benefft schemes
2023
2022
Defined contrlbution xhem•s
Charge to profit or loss in respert of defined contribution 5themes
2,147
3,942
The char5ty op*rate5 a defined contrltrmrtion ptn5ion xherne for all qualifying employees. The assets ol the scheme a
held separately from those of ihe tharity in an independently administered fund.
17 Unrestrjded fvrbd5
The unrestricted funds of ihe tharity comprise the unexpended balance5 Ot donations and grants which are not subject
to specific conditions by donors and qrantors as to how they may be use(l. These include designated funds whith have
been Set aside out of unrestricted fund5 by the trustees for specific purposes.
At l January
2023
Incoml
Rtsources At 31 Dacember
empended
2023
General funds
418,844
219.216
1244,6941
393,366
Pre¥loui ye•r:
Al l January
2022
Incomlni
resouffes
ftesources At 31 Decemb•f
*xpended
2022
General lunds
415,110
204,807
1202,3211
417,596
18 Related party tr•nsactlons
There were no disclosablt related party transauions durine tht year12022- none).
12-