Registered number 05405743 APPLETREE CHILDCARE (SHEFFIELD) LIMITED Report and Accounts Year ended 31 March 2025
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Report of the Trustees for the period ended 31 March 2025 The trustees are pleased to present their report together with the financial statements of the charity for the period ended 31 March 2025. Legal and administrative details Charity number 1122241 (registered January 2008) Company number 5405743 Principal address The Pavilion Main Street Grenoside Sheff ield S35 8PR Bankers C&operative Balloon Street Manchester Directors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The trustees serving during the period and since the period end were as follows: Janet Parkin John Guymer resigned 11 February 2025 Trevor Bagshaw resigned 6 November 2024 Vikki Knowles Lyndsey Herdman Richard Elliott Patricia Hudson Amy Stanbridge Objects and organisation The objects of the charity are: To advance the education of children and their families, resident predominantly but not exclusively in the City of Sheffield, through the provision of day care and pre-school facilities for children, which stimulates their growth and development through safe and stimulating play. In the interests of social welfare, to promote and provide educational, training, support and recreational facilities and other leisure time activities for such children and their families, so that their conditions of life may be improved and so that unemployment amongst such families may be relieved. The charity is managed by a voluntary management committee who are elected at the annual general meeting. Staff are employed in the day to day running of the organisation.
Appletree Childcare (Sheffield) Limited
Review of Progress and Achievements 2024-25
This year has been extremely busy as we start from April 2024 the roll out to increase the extended free early learning and childcare support to help parents and carers access employment and training, manage other responsibilities and/or spend time with their younger children. Extended entitlement has been available for some time for qualifying parents of three and four-year-old children but from April this year, twoyear-olds will now have 15 hours of funded childcare for 38 weeks per year too. The increase will cascade offering extended entitlement to qualifying parents for 30 hours per week and offering funded childcare for children from 9-months by September 2025. Our telephone has never stopped ringing with parents wishing to secure places for their children in the future.
It should be noted that some childcare providers have found the change challenging, as the hourly rate provided by the Government does not cover their financial needs. At this time this issue has not impacted our Business, but Trustees and our Management team are concerned that this may not be the case in the future, therefore we continue to keep a watchful eye on increases such as the National Minimum Wage that we have no control over.
As previously reported our much-loved portable building is coming to the end of its life, therefore this year we have moved forwards with our plans to extend our main building and accommodate the children from our portable building. Due to the increased demand for childcare places, we will also be increasing our Baby Bramley’s room and our Blossoming Braeburn’s rooms. Funding support from the government in relation to the increases noted above has been awarded via application for £50,000 for our nursery changes and £18,000 to extend our wrap around care, which includes Breakfast Club, After School Clubs and Holiday Clubs throughout most of the year, for children aged 4-12.
Trustees
Our long serving Trustee, Trevor Bagshaw sadly resigned due to ill health at our AGM on 6th November 2024. Trevor has been an outstanding Trustee supporting Appletree Childcare move forwards, especially with his links to with Sheffield City Council who is has served for many years, as well at being the Lord Mayor in 1999. He will be missed especially by our CEO Janet Parkin and all Trustees and staff who wish Trevor and his wife Margaret, many thanks and best wishes.
A Strategy committee has been made with some of our Trustees and staff. This focus group will be responsible for looking at out plans to negotiate with Sheffield City Council to extend the pavilion and eventually remove the portable building. The £50,000 grant we secured will help us develop our plans.
Our Board of Trustees continue to meet throughout the year to monitor and review our practices, offering advice and support where required. All Trustees bring something different to our Board which benefits and improves the services that we provide. During 2024-25 one of our Trustees was employed, and another was connected to the charity. As allowed within the Charities M&A scope and powers permitting directors’ and connected persons’ benefits all declaration of directors’ interests and conflicts of interests noted within the M&A were adhered to and appropriately recorded.
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Appletree Childcare Staff / Working Practices
The founder of Appletree Nursery and the Wrap Around Care Clubs is now working on a part time basis, as she will be retiring in 2026. Janet continues as part of the Appletree Childcare Team as CEO.
Since the pandemic Janet has remodelled the management team, considering existing staff members and their strengths, encouraging them to move forwards to become part of the new Executive Team that will oversee the management and progress of Appletree settings into the future, ensuring that the charity will continue the same aims and objectives that Janet has always upheld.
The Appletree Team
There are now 25 members of staff working within the Appletree team during this period. Many of our staff join Appletree without any childcare qualifications, as it is our aim to support people who may have had barriers to work. All staff members who work with the children undertake a minimum qualification of a NVQ 2 in Early Years Health and Wellbeing qualification, or equivalent. Our staff qualifications range from a level 5-degree, 15 staff members have gained their level 3 childcare qualification, and 3 staff members have been awarded their level 2 childcare qualification. The remaining staff members are working towards their qualification and/or our housekeeping staff.
Wage increase
Our Trustees again reviewed our staff wages, as the National Minimum Wage (NMW) went up for most of our staff by 9.8%. Trustees continue increase our staff wages, moving them away from the NMW and implementing a wage scale that reflects the responsibilities and experience of our team. Our charities strength is our staff team, their professionalism, skill, kindness and compassion continue throughout the years. Bhayani HR & Employment Law Advisors, continue to support us with HR needs to ensure we meet all our legal requirements.
Reports from our Exec Management Team
Gayle Crossley
Gayle has been part of the Appletree team since the business was first founded in 1994. She has worked across all our settings and been involved throughout the progress of our business. Her current responsibilities are, leading the Wrap Around Care team. Overseeing the Health and Safety in all settings. Reviews and oversees Policies and Procedures. Supports the Safeguarding and Staff Personal Team when required. Gayle has a very understanding nature who is able to communicate and control if required difficult situations. She particularly enjoys working with the older children but if needed she can work within any of Appletree settings.
Gayle’s main focuses this year
During this period, I have continued to oversee and develop all of the wraparound care opportunities provided by Appletree. I wrote and submitted a Capital funding bid for the expansion of wraparound care facilities in Sheffield and secured £18,000 for Appletree which allowed us to increase our numbers by around 20% in our breakfast and after school clubs.
I have continued to work with Volta Creative to create our wonderful new website which is now up to date and much easier to navigate and update.
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I have also overseen our annual questionnaires to all nursery and out of school parents, collated the feedback and fed this back to the relevant staff to put actions in place.
I worked with Alastair Norton, our architect on the initial requirements, plans and drawings for our upcoming nursery extension.
I also continued with my regular roles such as Risk assessing, COSHH collating and assessing, analysing all accident and injury records and existing injury records across Appletree settings and other Health & Safety roles
Melanie (Mel) Guymer
Finance Manager.
Mel’s background has always been in finance but since joining the Appletree team, Mel has undertaken her NVQ3 Childcare qualification as well as several other training courses to broaden her knowledge of both finance and what’s needed to operate a childcare business. Mel is often the first to volunteer to work with the children if there is a staff shortage during the day. She loves being with the children, especially babies.
Mel’s main focuses this year
There has been a lot going on regarding the finances at Appletree during the period 1st April 2024 to 31st March 2025.
Appletree wages were increased, as agreed by the Trustees by approximately 9.8% across the staff from April 2024 due to the increase in the NMW for us to keep in line with that and to keep the differing rates maintained for each tier of staff. Appletree fees were also increased in April 2024 to enable us to be able to increase our wages to the rates we felt the staff deserved.
Appletree received grants from Sheffield City Council totalling £68,000. £18,000 of this was to enable us to increase the numbers at our Breakfast & After School Clubs and for us to buy extra resources for the children to use and enjoy. The remaining £50,000 was for us to go towards the expansion of our nursery building to enable us to increase our nursery children intake due to the increase of the number of children eligible for the Working Parents Funded Early Learning.
From April 2024 15 hours of funded childcare became available to eligible parents/carers of 2-year-olds and above. From September 2024 the criteria of being eligible changed to parents/carers of children aged 9 months old and above. Understandably we saw an increase in demand for places for all rooms. During this period, we moved additional reserves to our Charity Bank account.
Lucie Hobson Smith
Responsibilities, Nursery Manager, SENCO, Safeguarding Lead.
Lucie’s advancement at Appletree is very like herself – a whirlwind! She appears never to stop, always busy in her role throughout nursery. It should be noted that she has worked across all of our settings and despite her weighty role always has time to sit with the children who need her.
Lucie’s main focuses this year
Quite a lot has happened in Appletree in the past year. I went off on maternity leave in March 2024 as the assistant manager who was running both the pippins and Braeburns rooms. Whilst I was off, I did some keep in touch days and attended the trustee meetings so that I was in the loop. Things ran well whilst I was away, but the decision was made to employ a room leader for both the Pippins and Braeburns rooms so that I could expand my role.
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I returned in January 2025 as the nursery manager and took over as the Designated Safeguarding Lead (DSL) and also completed my level 2 SENCO qualification, as the previous SENCO was leaving Appletree. I am enjoying both roles which are extra to my main role of overseeing the nursery, staff, and ensuring the very best practice for our wonderful children.
Our staff in all 3 rooms have completed different types of training to ensure we keep everything up to date with regards the changes to Early Years Foundation Stage. I have attended safeguarding meetings and the early years events. As we move forwards towards our Ofsted inspection, I have been working closely with our Nursery Room Leaders, who are quite new to their roles and have never been in a managerial position when Ofsted have come to inspect. My happy place is being with the children and helping them to move forwards.
Nicola Hattersley
HR Manager.
Nicola (Nic) worked in several roles prior to starting work on a part-time basis in one of our After School Clubs. It became apparent that Nic had numerous skills including organisational skills. Since Nic started at Appletree she has worked across all our settings, undertaking qualifications and working her way up to become the manager of our Baby Bramley’s room. For several years now, Nic has been based in our office, she now oversees all HR matters from hiring to firing to say the least. Nic’s calm perseverance but when needed firmness enables her to resolve work related issues. Due to Nic’s progress she can work across all of our settings.
Nicola’s main focuses this year
As noted above the Appletree team currently consists of 25 members of staff. We have 2 supply team members who previously held permanent positions within the setting but have since moved on to new careers. Both have chosen to continue supporting our team on a supply basis during school holidays or when their schedules allow, which we greatly appreciate. I was delighted to be part of the process of interviewing existing staff members who registered interests in being promoted to Room Leader positions, one staff member has been promoted and is now leading our Blossoming Braeburn’s 2–3-year-old room and the other staff member is overseeing our Pre School Pippins 3–4-year-old room. Both of our new Managers continue to excel in their new roles and provide strong leadership within their teams.
Ensuring our nursery and Clubs have the right number of staff to meet Ofsted requirements and qualification specifications in both nursery and Clubs can be very challenging, especially in winter and during holiday periods as we are so busy every day. But it is part of my role to ensure the rotas are produced and all settings have appropriate staff cover when other team members are training, on holiday or off sick is an essential part of the running of our business. I must admit over the years of addressing this task I have become to enjoy the challenge!
Jane Hague
Responsibilities are Health and Safety and Resources Manager ensuring all purchases are made to enable settings to operate successfully, which includes weekly refreshments, cleaning products used on a day-to-day basis. Jan also purchases new stock from toys to computers all at best price possible. Jane also oversees our Health and Safety requirements in all settings, along with Gayle. Both have different roles within this task but work strongly together. Meetings are held weekly and tasks discussed and delegated.
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Jane started work at Appletree as a volunteer while she was on maternity leave, and not working as a Nurse. She became so interested she decided to undertake childcare qualifications and eventually worked part time in our Clubs and in nursery. During Covid Jane was essential, overseeing Health and Safety which resulted in our settings never having to close due to Covid.
Jane’s main focuses this year
As we have been successful in our funding application to purchase new stock for our Clubs It has been an exciting year for me, I have reviewed all the resources that we hold to establish what we need and what is no longer fit for purpose. This has been a mammoth task as we have to be careful when disposing of anything that belongs to the charity. All new purchases are checked for suitability and all receipts; instructions must be saved and filed. Photographs of all new stock are taken as part of our inventory.
Gayle and I negotiated with Grenoside Community Centre for more space to accommodate the increase in children and to gain permission for a new storage unit to be placed on their land. This was an exciting task and along with my other responsibilities the year passed quickly.
Buildings
Since agreeing the lease in 2012 on the Pavilion where we have our nursery, we have continued to maintain and update our buildings both inside and out making them bright and cheerful for our children and their families.
It should be noted that we are still waiting for Sheffield City Council to invoice the Charity for the water and gas they provide and which our Charity is expected to pay for.
Finances
Due to the increase of numbers of children attending our settings and funding applications we have been successful in achieving, with careful planning we have managed to keep our Charity’s costs covered and have made a surplus in 2024-25.
Reserves Policy
The reserves policy is to maintain free reserves in unrestricted funds at a level which equates to three months of projected charitable expenditure. This will enable sufficient time to seek alternative funding should existing funding cease and ensure the continued operation of the charity.
The unrestricted reserve at 31st March 2025 is £169104 which the Trustees believe now meets our target amount. We continue and hope to maintain this progress towards our goal.
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APPLETREE CHILDCARE (SHEFFIELD) LIMITED Report of the Trustees for the period ended 31 March 2025 - continued Trustee's responsibilities statement The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a Irue and fair view of the stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP., ake judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time Ihe financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for Safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. This report was approved by the board on 19 December 2025 J Parkin Director
Independent Examiner's Report to the Trustees of Appletree Childcare {Sheffield) Limited I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set OLrt on pages 9 to 16. Responsibilities and basis of report As the charity trustees of the company {and also its direclors for the purposes of company lawl 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 Ihat 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 reporl in respect of my examination of your company'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 14515llbl of the 2011 Act. Independent examiner's statement Since the company's gross income exc88ded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ACCA, 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 that in any material respect- accounting records were not kept in respect of the company as required by section 386 of the 2006 Act., or the accounts do not accord with those records,. or the accounts do not comply with 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 Statemenl of Recommended Practice for accounling 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 1021. 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. Signed.. Name Christopher lan Walters FCCA Nuvo Accountancy Limited, Norham House, Mountenoy Road, Rotherham, S60 2AJ Dale 22 December 2025
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Profit and Loss Account for the year ended 31 March 2025 2025 2024 Turnover 515,421 459,910 Administrative expenses Other operaling income (490,025) (435,832) Operating profit 25,396 24,078 Income from investments Capital grants received 68,000 Interest receivable Interest payable 2,823 (592) 754 {840) Profit on ordinary activities before taxation 95,627 23,992 Tax on profit on ordinary activities Profit for the financial year 95,627 23,992
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Statement of financial activities for the year ended 31 March 2025 Unrestricted Restricted funds funds Total 2025 Total 2024 Notes Income Incoming from charitable activilies Grants Fees Other income Totsl income 323,119 323,119 260,031 3,094 586,244 184,853 272,391 3,420 460,664 260,031 3,094 263,125 323,119 Expenditure Consumables Grant funded Nursery costs Transport costs Refreshments Wages and salaries Employers national insurance Employers pension contributions Staff training and welFare Travel and subsistence Rent Rates Property alterations I refurbishment Light and heat Waste collection Telephone and fax Stationery and printing COmper costs Licences and subscriptions Registration and inspection fees Insurance Repairs and maintenance Equipment repairs Depreciation Outings and events Sundry expenses Equipment leasing Reporting accountants fees Legal and professional fees Marketing Bad debts Loan interest Total expenditure 7,792 7,792 18,000 9,275 18,000 40 4,320 328,529 11,852 4,979 1,581 151 15,573 837 12.292 9,975 3,702 3,738 1,651 4,059 804 5,158 104,154 14,495 6,343 782 58 15.078 888 3.376 8,764 4,345 4,319 1,127 7,894 1,466 504 2,138 7,734 5,636 3,795 2,183 593 536 2,244 3,777 70 1,657 592 217,498 5,158 359,273 14,495 6,343 782 58 15,078 888 3,376 8,764 4,345 4,319 1,127 7,894 1,466 504 2,138 7,734 5,636 3,795 2,183 593 536 2,244 3,777 70 1,657 592 490,617 255,119 1,937 6,539 1,475 3,418 805 258 738 2,593 3,333 310 1.068 273,119 436.672 Net income 45,627 50,000 95,627 23.992 Transfers Fund balances brought forward Fund balances Carried forward 123,477 9,448 132,925 108.933 169,104 59,448 228,552 132,925 10
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Registered number: 05405743 Balance Sheet As at 31 March 2025 Notes 2025 2024 Fixed assets Intangible assets Tangible assets 26,318 26,318 30,113 30,113 Current assets Debtors Cash at bank and in hand 8,719 232,491 241,210 13,692 131,062 144,754 Creditors: amounts falling due within one year 131.072) (23,728} Net current assets 210,138 121,026 Total assets less current liabilities 236,456 151,139 Creditors: amounts falling due after more than one year 8b {7,904) (18,214) Provisions for liabilities Net assets 228,552 132,925 Capital and reserves Unrestricled income fund Restricted income funds 169,104 59,448 123,477 9,448 Total charity funds 228,552 132,925 The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance wth section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 th respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance wth the special provisions applicable to companies subject to the small companies regime. J Parkin Director Approved by the board on 19 December 2025 11
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Cash flow statement for the year ended 31 March 2025 2025 2024 Cash flows from operating activities Net income for the financial year Adjustments for: Depreciation of property, plant and equipment Profiuloss on disposal of property. plant and equipment Interest paid Interest received 95,627 23,992 3,795 3,418 592 (2,823) (68,000) 4,973 7,090 Capital grants received {Increase)Idecrease in trade and other receivables {Decrease)lincrease in trade payables Cash from operations Interest paid Net cash generated from operating activities {2,129) 7,276 41,254 (592) 40,662 33,397 (840) 32,557 Cash flows from investing activities Proceeds from sale of equipment Purchases of property, plant and equipment Interest received (11,112) 2,823 2,823 Net cash from investing activities 11,112 Cash flows from financing activities Capital grants received Repayment of borrowings Net cash used in financing activities 68,000 (10,056) 57,944 {9,809) {9,809) Net incease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 101,429 11,636 131,062 119,426
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Notes to the Accounts for the year ended 31 March 2025 Accounting policies Basis of preparation Appletree Childcare Isheffieldl Limited is a charitable company limited by guarantee registered in England and Wales. In the event of the charity being wound up, Ihe liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements The charity constitutes a public benefit entity as defined by FRS 102. The financial statemants have been prepared in accordance with th8 Charities.. Statement of Recommended Practice (applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) (issued in October 2019)- {Charities SORP IFRS 102}), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 Turnover Donations and sundry income are accounted for on a reIP1S basis. Grant income and fee income are accounted for on an accruals basis, insofar as it is prudent to do so. Depreciation Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Plant and machinery Leasehold land and buildings 20°/0 reducing balance basis. 10 % straight line Goodwill is being written off in equal instalments over its estimated useful life of 10 years. Income recognition Items of income are recognised and included in the accounts when all of the following criteria are met: - the charity has entitlement to the funds., any performance conditions attached to the item(s) of income have been met or are fully within the of the charity there is sufficient certainty that receipt of the income is considered probable,. and - the amount can be measured reliably 13
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Notes to the Accounts for the year ended 31 March 2025 Accounting policies - continued Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds relate to incoming resources where the monies are ring-fenced by the grantor to be solely used for particular activities or projects. The Charity receives funding from the Local authority for free early learning places and specific support for children with special needs. This is included within restricted funds and, for clarity, is regarded as being entirely spent by the allocation of payroll costs. Where the Charity is able to secure any other grants which are for specific projects, that is shown as restricted income and the related expenditure is directly allocated as restricted fund expenditure. No support costs are allocated to restricted funds as the amounts involved would be negligible. Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. For SORP accounts purposes, the Charity is regarded as having a single activity and simple affairs. In view of that, expenditure is reported by its natural analysis, and no distinction is made between direct expenditure, support expenditure and governance costs, all of which can be readily identified from the detailed breakdown of costs provided. Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and govemance costs which support the Charity's activities. As noted above, these costs are shown under their natural analysis under unrestricted funds. Grants and donations 2025 2024 Grants and donations received during the year were: Restricted.. Sheffield City Council Free early learning fund Sheffield City Council Capital grants Sheffield City Council - Training funding Sheffield City Council Special needs grant 252,470 68,000 2,000 649 323,119 177,788 500 1,565 179,853 Unrestricted.. Grants- other 5,000 5,000 14
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Notes to the Accounts for the year ended 31 March 2025 Other income 2025 2024 Fund raising Other income Inleresl received Donalions 271 637 2.186 2,666 754 3.094 3,420 4 Staff number and costs No employees received emoluments in excess of £60,000 per year. The average number of employees during the period was 26 (2024 25). 5 Intangible fixed assets Goodwll.. 2025 Cost At 1 April 2024 At 31 March 2025 30,000 30,000 Amortisation At 1 April 2024 Provided during the period At 31 March 2025 30,000 30,000 Net book value At 31 March 2025 At 31 March 2024 Tangible fixed assets Leasehold land and buildings Plant and machinery Total Cost At 1 April 2024 Additions At 31 March 2025 35,974 7.370 43,344 35,974 7.370 43,344 Depreciation At 1 April 2024 Charge for the period At 31 March 2025 (6,376) (3,280) 9,656) (6.855) (515) 7.370 (13,231) {3,795) 17,026 Net book value At 31 March 2025 At 31 March 2024 26,318 29,598 26,318 30,113 515 15
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Notes to the Accounts for the year ended 31 March 2025 Debtors 2025 2024 Trade debtors Other debtors 2,197 6,522 8,719 7,306 6,386 13,692 8a Creditors: amounts falling due within one year Bank loan Trade creditors Other taxes and social security costs Other creditors Accruals 10,310 3,845 4,214 10,056 4,474 987 12,703 31,072 8,211 23,728 8b Creditors: amounts falling after more than one year Bank loan 7,904 7,904 18,214 18,214 Restricted funds At Incoming Outgoing 01104124 Resources Resources Transfers At 31103125 Sheffield City Council Free early leaming Sheffield City Council Other Sheffield City Council Capilal grants Grant- ECC re CCTV Grant- Reach Fund 252,470 (252.470) 2,000 (2.000) 68,000 (18.000) 50,000 688 8,760 59,448 688 8,760 9,448 322,470 272.470 10 Other financial commitments Total amount of commitments, guarantees and contingencies is £288000 The above includes a lease which commenced on 21 May 2012 with a term of 40 years, and a supplemental lease commencing in 2022 to the same date. Rent is fixed at fair market value. 11 Trustee remuneration and other related party transaction As permitted by the Charity's constitution, the charity employed trustees, or persons connected with a trustee, thin its settings and paid for their services accordingly. For the year ended 31 March 2025, the payroll costs were as follows: J Parkin Other £16,765 Trustee and Chief Executive Officer £28,395 A person who is a Related Party of a trustee No trustees were paid or expenses reimbursed for their work as Irustees of the Charity. 16
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Detailed profit and loss account for the year ended 31 March 2025 This schedule does not form part of the statutory accounts 2025 2024 Sales 515.421 459,910 Administrative expenses Other operating income (490.025) {435.832) Operating profit 25.396 24,078 Income from investments SCC - Capital grants Interest receivable Interest payable 68.000 2.823 (5921 754 (840) Profit before tax 95,627 23,992
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Detailed profit and loss account - sales for the year ended 31 March 2025 This schedule does not form part of the statutory accounts 2025 2024 Turnover Grants received - Free early learning Grants received - Special needs Grants received - Training Grant- other Sales - Nursery Sales - Holiday Play Care Sales - Grenoside Sales - Bramleys, Braeburns. Pippins Fund raising 252.470 649 2.000 177,788 1,565 500 5,000 1.520 21,597 107.222 129.692 271 13,970 81,572 176,849 2,666 515,421 459,910
APPLETREE CHILDCARE (SHEFFIELD) LIMITED Detailed profit and loss account - expenses for the year ended 31 March 2025 This schedule does not form part of the statutory accounts 2025 2024 Administrative expenses Professional costs.. Wages and salaries Directors, salaries Employe¢s Nl Employerfs pension contributions Sundry Training Computer maintenance Accountancy fees Professional fees 342.508 16,765 14.495 6.343 464 782 7.894 2.244 3.777 395.272 305,625 22,904 11,852 4,979 81 1,581 4,059 2,593 3,333 357,007 Premises costs.. Rent Rates Light and heat Electricty accrual Waste collection Property alteration I refurbishment costs Building repairs and maintenan Insurance 15.078 888 3.764 5.000 4.345 3.376 7,734 2.138 42.323 15,573 837 4,975 5,000 3,702 12,292 6,539 1,937 50,855 Supplies: Telephone and internet Postage Stationery and printing Staff uniforms Licences & subscriptions Registration fees Outings and events Equipment leasing Equipment repairs Consumables Capital grant funded costs Refreshments 4.319 190 936 129 1.466 504 2.183 536 5.636 7.793 18.000 5.158 46.850 3,738 147 1,505 177 804 805 738 1,475 9,274 4,320 22,983 Marketing: Advertising 70 70 310 310 Transport: Public transport Car parking Taxis Subsistence Delivery charges 58 151 40 191 58 Depreciation- Depreciation Amortisation of goodwill 3.795 3,418 3.795 3,418 Bad debts 1.657 1,657 1,068 1,068 TOTAL EXPENSES 490,025 435,832