REGISTERED COMPANY NUMBER: 05947387 (England and Wales) REGISTERED CHARITY NUMBER: 1121094
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
FOR
ATHERTON PRE-SCHOOL DAY CARE LIMITED
Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ
ATHERTON PRE-SCHOOL DAY CARE LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 September 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
ATHERTON PRE-SCHOOL DAY CARE LIMITED
REPORT OF THE TRUSTEES for the year ended 30 September 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 30 September 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 main objective of the charity is to provide pre-school care.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The trustees are pleased with the the achievements of the activities so far, but would like to continue to improve the day care facilities available to the community.
FINANCIAL REVIEW
Principal funding sources
Atherton Pre-school Day Care Ltd is pleased and fortunate to receive funding from Wigan Council.
Reserves policy
The trustees believe they have established a level of unrestricted reserves sufficient for the charity.
FUTURE PLANS
The charity plans continuing and expanding the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05947387 (England and Wales)
Registered Charity number
1121094
Registered office
Dorset Road Community Centre Dorset Road Atherton Manchester M46 9GJ
Trustees
D Bradbury Miss L Murray N A Bradbury (resigned 31.10.24) Mr S P Yates Mrs S E Robinson (appointed 1.11.24) (resigned 21.5.25)
Page 1
ATHERTON PRE-SCHOOL DAY CARE LIMITED
REPORT OF THE TRUSTEES for the year ended 30 September 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ
Approved by order of the board of trustees on 30 June 2026 and signed on its behalf by:
D Bradbury - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ATHERTON PRE-SCHOOL DAY CARE LIMITED
Independent examiner's report to the trustees of Atherton Pre-School Day Care Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
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 Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Andrew James Wardle
Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ
30 June 2026
Page 3
ATHERTON PRE-SCHOOL DAY CARE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Other trading activities 2 335,712 EXPENDITURE ON Raising funds 314,252 NET INCOME 21,460 RECONCILIATION OF FUNDS Total funds brought forward 96,271 TOTAL FUNDS CARRIED FORWARD 117,731 |
2024 Total funds £ 294,093 |
|---|---|
| 264,832 | |
| 29,261 67,010 |
|
| 96,271 |
The notes form part of these financial statements
Page 4
ATHERTON PRE-SCHOOL DAY CARE LIMITED
BALANCE SHEET 30 September 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 32,632 CURRENT ASSETS Debtors 8 5,500 Cash at bank and in hand 147,413 152,913 CREDITORS Amounts falling due within one year 9 (67,814) NET CURRENT ASSETS 85,099 TOTAL ASSETS LESS CURRENT LIABILITIES 117,731 NET ASSETS 117,731 FUNDS 10 Unrestricted funds 117,731 TOTAL FUNDS 117,731 |
2024 Total funds £ 19,961 6,000 120,495 126,495 (50,185) 76,310 96,271 96,271 96,271 96,271 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable 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 otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2026 and were signed on its behalf by:
D Bradbury - Trustee
The notes form part of these financial statements
Page 5
ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
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: 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)', 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 convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that 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 that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| Local authority grants Attendance fees |
2025 £ 290,984 44,728 335,712 |
2024 £ 261,701 32,392 |
| 294,093 |
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continued...
ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 3,529 | 2,451 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Administrative staff Early years carers |
2025 1 12 13 |
2024 1 10 |
|---|---|---|
| 11 |
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Other trading activities | 294,093 |
| EXPENDITURE ON | |
| Raising funds | 264,832 |
| NET INCOME | 29,261 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 67,010 |
| TOTAL FUNDS CARRIED FORWARD | 96,271 |
continued...
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ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025
7. TANGIBLE FIXED ASSETS
| 7. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Improvements | Fixtures | ||||
| to | and | Computer | |||
| property | fittings | equipment | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 October 2024 | 38,040 | 30,537 | - | 68,577 | |
| Additions | 8,615 | 7,361 | 224 | 16,200 | |
| At 30 September 2025 | 46,655 | 37,898 | 224 | 84,777 | |
| DEPRECIATION | |||||
| At 1 October 2024 | 19,753 | 28,863 | - | 48,616 | |
| Charge for year | 1,900 | 1,561 | 68 | 3,529 | |
| At 30 September 2025 | 21,653 | 30,424 | 68 | 52,145 | |
| NET BOOK VALUE | |||||
| At 30 September 2025 | 25,002 | 7,474 | 156 | 32,632 | |
| At 30 September 2024 | 18,287 | 1,674 | - | 19,961 | |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other debtors | - | 6,000 | |||
| Prepayments | 5,500 | - | |||
| 5,500 | 6,000 | ||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Social security and other taxes | 3,404 | 3,237 | |||
| Other creditors | 1,986 | 1,727 | |||
| Accrued expenses | 1,560 | 1,482 | |||
| Deferred grant income | 60,864 | 43,739 | |||
| 67,814 | 50,185 | ||||
| 10. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| At | movement | At | |||
| 1.10.24 | in funds | 30.9.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 96,271 | 21,460 | 117,731 | ||
| TOTAL FUNDS | 96,271 | 21,460 | 117,731 |
continued...
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ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025
10. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 335,712 335,712 |
Resources Movement expended in funds £ £ (314,252) 21,460 (314,252) 21,460 |
Resources Movement expended in funds £ £ (314,252) 21,460 (314,252) 21,460 |
|---|---|---|---|
| 21,460 |
Comparatives for movement in funds
| At 1.10.23 £ Unrestricted funds General fund 67,010 TOTAL FUNDS 67,010 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 294,093 TOTAL FUNDS 294,093 |
Net movement At in funds 30.9.24 £ £ 29,261 96,271 29,261 96,271 Resources Movement expended in funds £ £ (264,832) 29,261 (264,832) 29,261 |
Net movement At in funds 30.9.24 £ £ 29,261 96,271 29,261 96,271 Resources Movement expended in funds £ £ (264,832) 29,261 (264,832) 29,261 |
|---|---|---|
| 29,261 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net At movement At 1.10.23 in funds 30.9.25 £ £ £ 67,010 50,721 117,731 67,010 50,721 117,731 |
|---|---|
continued...
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ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 629,805 629,805 |
Resources Movement expended in funds £ £ (579,084) 50,721 (579,084) 50,721 |
Resources Movement expended in funds £ £ (579,084) 50,721 (579,084) 50,721 |
|---|---|---|---|
| 50,721 |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
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ATHERTON PRE-SCHOOL DAY CARE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2025
| INCOME AND ENDOWMENTS Other trading activities Local authority grants Attendance fees Total incoming resources EXPENDITURE Other trading activities Food & consumables Childrens toys Support costs Finance Bank charges Human resources Pensions Other Rent, rates and water Insurance Light and heat Telephone Postage and stationery Sundries & cleaning Repairs & renewals Computer costs Website costs Accountancy & payroll fees Professional fees Governance costs Wages Improvements to property Fixtures and fittings Computer equipment Total resources expended Net income |
2025 £ 290,984 44,728 335,712 335,712 960 7,670 8,630 103 5,257 15,500 1,784 4,007 1,297 1,034 2,479 4,601 360 216 2,310 2,613 36,201 260,530 1,901 1,562 68 264,061 314,252 21,460 |
2024 £ 261,701 32,392 |
|---|---|---|
| 294,093 | ||
| 294,093 1,189 8,339 |
||
| 9,528 129 4,444 15,000 1,491 - 804 1,239 1,992 3,011 360 216 2,190 - |
||
| 26,303 221,977 2,032 419 - |
||
| 224,428 | ||
| 264,832 | ||
| 29,261 |
This page does not form part of the statutory financial statements
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