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. 

2 



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. 

3 



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. 

4 



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. 

5 



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. 

6 



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
COmp￿er 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 re￿IP1S 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