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← Pata (UK)

2025-08-31-accounts

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Charity registration number 1124222 (England and Wales) Company registration number 06541176

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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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PATA (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees KHeaton-Jones
AWilliams		 =
D Jones
N Cranfield		 =
S Allen
H J Walker		 =
, F Montacute (Appointed 8 July2025)
Chair NCranfield a
ChiefExecutive J Craswell a
Treasurer SAllen E_
Secretary H Ducker
Charitynumber 1124222 TT
Companynumber 06541176 _
Principaladdress Chequers BridgeCentre
Painswick Road
Gloucester		 (a
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GL46PR i
Registered office Chequers Bridge Centre
PainswickRoad		 i
Gloucester
GL46PR		 a
Auditor GriffithsMarshall
4th Floor		 tS
Llanthony Warehouse
TheDocks		 7
Gloucester
GL1 2EH		 a
Bankers , NationalWestminsterBank
21 Eastgate Street		 1
Gloucester
GL1 1NH		 =
CAF Bank Ltd oi
25 Kings HillAvenue
Kings Hill		 wi
West Malling
Kent		 a
ME194JQ

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CONTENTS

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|||||| |---|---|---|---|---| |Page| |Trustees’|report|1-13| |;|Statement|of trustees’|responsibilities|14| |Independent|auditor's|report|15-17| |Statement of financial|activities|18-19| |||Balance sheet|20| |Statement|of cash|flows|21| |Notes to the financial|statements|22|- 36|

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PATA (UK) TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 a The trustees trustees present their annual annual report and and financial statements for the year ended the year ended year ended ended 31 August 2025. The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity's Memorandum of Association, the Companies Act 2006 and “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 2015).

The trustees trustees present their annual annual report and and financial statements for the year ended the year ended year ended ended 31 August 2025. ‘ The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts ; and comply with the charity's Memorandum of Association, the Companies Act 2006 and “Accounting and = Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in 4 accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). ae Structure, governance and management The charity was was incorporated by guarantee guarantee on 20 March 2008. It has no share capital and is a registered charity. __! The guarantee of each each member is limited to £1. The trustees, who are also the directors for the purpose trustees, who are also the directors for the purpose who are also the directors for the purpose are also the directors for the purpose also the directors for the purpose the directors for the purpose directors for the purpose for the purpose the purpose purpose of company company law, and who served who served served during the year were: year were: = K Heaton-Jones A Williams Williams | D Jones N Cranfield | S Allen H J Walker F Montacute (Appointed 8 July 2025) —— Recruitment & Appointment of Trustees “Tl While we aim to recruit trustees from the PATA (UK) (herein referred to as PATA) membership, we also appoint i individuals with relevant skills and experience from a range of backgrounds. The officers are elected from within the Board of Trustees. The Board may co-opt trustees with specialist knowledge or interest. We are committed to = building a diverse and inclusive board that reflects the communities we serve. Trustees are recruited fromthe - parol PATA (UK) (herein referred to as PATA) membership. The officers are elected from within the Board of Trustees. — ' The Board may co-opt trustees with specialist knowledge or interest. a Trustee induction & Training <=. | PATA has an established trustee induction programme. New trustees meet with key staff members and are Leen given relevant publications. Training (both internal and external) is provided for Trustees as required. | Organisational structure & decision making _ i All the main decisions concerning significant developments for the organisation are discussed and ratified at [heal Board of Trustee meetings. Decisions with financial impact need approval of Trustees. Decisions on the day to | day running of the organisation are taken by the Chief Executive and Chair of Trustees. Related parties , oe PATA membership consists of both early years education and play settings and individuals. All members except | PATA Managed Groups (PMGs) are autonomous from PATA. a Review of risks ae PATA regularly reviews the strengths, weaknesses, opportunities, and threats to its business. The trustees have — | assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate a exposure to the major risks. = i |

Structure, governance and management The charity was was incorporated by guarantee guarantee on 20 March 2008. It has no share capital and is a registered charity. The guarantee of each each member is limited to £1. The trustees, who are also the directors for the purpose trustees, who are also the directors for the purpose who are also the directors for the purpose are also the directors for the purpose also the directors for the purpose the directors for the purpose directors for the purpose for the purpose the purpose purpose of company company law, and who served who served served during the year were: year were:

A Williams Williams D Jones N Cranfield

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=| PATA (UK) ff al TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) — FOR THE YEAR ENDED 31 AUGUST 2025 Objectives and activities © - The Charity's Aims a More children and families benefit from PATA supporting high quality community learning, play and early years =] education. 7 The Charity's objects ("the Objects") are ; - *to enhance the development, enhance the development, the development, development, care and and education of children primarily under statutory under statutory statutory school age and age and also of ——-children and young peopleof school peopleof schoolof school school age by encouraging encouraging parents to understand and provide for the the needs of their children through community groups; and —a * to encourage the formation to encourage the formation encourage the formation the formation formation of groups groups offering appropriate play, education and and care facilities, together with .—a—a the opportunityensuringensuring that such for parentsgroups tooffer takeopportunities responsibilityforforall andchildren to becomeand for parentsgroups tooffer takeopportunities responsibilityforforall andchildren to becomeand parentsgroups tooffer takeopportunities responsibilityforforall andchildren to becomeandgroups tooffer takeopportunities responsibilityforforall andchildren to becomeand tooffer takeopportunities responsibilityforforall andchildren to becomeandoffer takeopportunities responsibilityforforall andchildren to becomeand takeopportunities responsibilityforforall andchildren to becomeandopportunities responsibilityforforall andchildren to becomeand responsibilityforforall andchildren to becomeandforforall andchildren to becomeandforall andchildren to becomeandall andchildren to becomeand andchildren to becomeandchildren to becomeand to becomeand becomeandand young involvedpeoplein the whatever activitiestheir of theserace, involvedpeoplein the whatever activitiestheir of theserace,peoplein the whatever activitiestheir of theserace,in the whatever activitiestheir of theserace, the whatever activitiestheir of theserace, whatever activitiestheir of theserace, activitiestheir of theserace,their of theserace, of theserace, theserace,race, culture, groups, groups, religion, means or ability and offering continuing support, encouragement and help to these groups; and * to encourage the to encourage the encourage the the study of the of the the needs of such such children and their families and families and and promote public interest in the 3 recognition of these needs. these needs.

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PATA (UK) # TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the organisation should undertake. To review and enhance PATA’s IT infrastructure, systems, and digital capabilities to support more efficient operations, enhance data security and improve cross-team integration, as well as ensure the organisation is wellequipped for future growth and service delivery.

To implement a nursery management software system that centralises administrative tasks and streamlines administrative process, particularly invoicing, tracking and forecasting to improve efficiency and ensure accurate, timely data. To transition towards a paperless working environment by implementing digital systems and workflows that improve efficiency, support environmental sustainability, and ensure secure, accessible information sharing across the organisation.

To offer a range of accessible, responsive, information advice and guidance (IAG) services to member settings, their staff, and volunteers by offering online resources and newsletters. [AG will also be offered to course attendees and organisations. Services are offered through a telephone helpline, email/online contacts, or face to face.

To develop the PATA Managed Groups’ (PMG) infrastructure, administration, and team skillset to ensure their sustainability and provide the foundation for potential future acquisitions.

To provide high quality training and development opportunities for those working or intending to work in the Children and Young People's sector, by running non-accredited short courses and workshops.

To participate in partnerships and initiatives that focus on enhancing support for early years providers and/or giving them a voice on issues and shared concerns, amplifying the voices of our members by advocating for them on behalf of the sector with decision makers both locally and nationally.

To continue to work in partnership with Gloucestershire County Council (GCC) and other relevant Voluntary and Community Sector (VCS) organisations and take part in and encourage others to respond to research and consultations,

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the organisation should undertake.

Statement of Grant Making Policies The ‘Group Support and Development Fund’ is financed from donations as and when they are received. This offers grants under three headings: Emergency, Development and Upskilling. These categories enable a broad and strategic use of the funds to help secure the viability of groups for the years to come, as well as responding to immediate needs. ;

PATA has continued to support groups in need, and particularly those at crisis point following serious complaints, safeguarding or staffing issues with advice, guidance and management support.

Investment activities

Funds are only retained in bank current accounts for immediate requirements. The remaining funds are retained in business reserve accounts to optimise the interest receivable and protection available through the Financial Services Compensation Scheme.

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“¥ PATA (UK) # | TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) = FOR THE YEAR ENDED 31 AUGUST 2025 Volunteers involvment : — Volunteers are involved in many aspects of the organisation to complement the work of the paid staff. This includes the Board of Trustees with their oversight, student placements both at settings and in the Support a | Centre (8 in total this year), regular volunteers who support with gardening and maintenance in settings, and ad ~ hoc support from parents as additional helpers on trips and with fundraising. —a This year we had significant volunteer involvement at PATA @ Elmbridge Under Fives to support us in am) | developingBack Betterthe schem for e st. schoolAs part area, of their which corporate was al so ci p a lrtresponsibility funded by theprogramme, GloucestershireGE AerospaceCounty Council'sgenerouslyBuild supported a volunteer work party at Elmbridge Under Fives. A team of 10 volunteers each donated 8 hours of —— their time—totalling 80 volunteer hours—to improve the setting’s Forest School area. In addition to their time, GE donated £800 worth of resources, including decking materials and paint, significantly enhancing the outdoor = learning environment for the children. We gratefully received further volunteer support from Barnwood Limited " and Charlton Abbotts Landscaping Limited who supported with clearance works to enable the area to be =| developed. In August 2025, the GE Aerospace volunteer team supported PATA @ Funbusters with an internal paint refresh —a of their building. This consisted of team of 4 volunteers — totalling 32 volunteer hours — and a donation of £200 worth of painting materials. = —s We were delighted to recognise three dedicated volunteers from Tiny Tots by nominating them for a Room to mm. | throughReward experience.their unsold hotelRoomro t o Rewardm initiative.is a unique volunteer-recognition charity that gives back to volunteers —a Partnership Working — Wethrough continuedour own to worksettings closely withand Members.Facts4Life,Facts4Lifepromotingis a charitydeliveryin ofGloucestershire their courses specificallfunded b y forthe EarlyNHS Years Gloucestershire Integrated Care Board and their aim is to promote a new way of thinking about health which am | promotes resilience.

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We participate in the Best Start in Life Group, which is a Government initiative and facilitated through GCC, to ensure that Early Years challenges are raised with key sector influencers at GCC and across the county.

We are members of the VCSE Alliance in Gloucestershire, sharing knowledge and expertise in the Early Years field as appropriate and making use of their training to upskill Head Office staff.

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Strategic Review

— With a new Senior Management structure and new CEO in place this year has been one of consolidation and ensuring firm foundations for future plans. A strategic review will take place in Autumn 2025 with the Board of —— Trustees. Initial work looking at developing organisational values will take place with all PATA staff at the start of September and this will feed into the Trustee discussions. -_ PATA Managed Groups (PMG) mm | This year we strengthened our leadership structure by appointing an Area Manager in August 2024, bringing greater oversight and consistency across our settings. The role has supported managers to work more wis collaboratively, while also enabling them to exercise greater autonomy within their own settings. This balance has = proved very positive, helping to embed shared approaches while allowing each setting to respond to the needs of _ ml | itssupport own community. Alongside and to work with managers this, theon PATAstandardising Support teampolicies, haspr c o cedurntinu e s,d toand provide docum e ssentntat i on,al administrativeensuring provision remains sustainable and high quality. As part of this work, all PMG policies were reviewed over the mi | summer period and updated where necessary.

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PATA (UK) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED ENDED 31 AUGUST 2025 AUGUST 2025 2025

a) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED ENDED 31 AUGUST 2025 AUGUST 2025 2025 E] The Area Manager has quickly becomea pivotal part of our structure, introducing changes that have had a clear | and positive impact across our settings. Manager meetings are now hosted within settings themselves, creating — opportunities to share practice in real environments, while staff are encouraged to visit other PMG settings to i strengthen collaboration. Deputy Manager meetings have also been established and are proving highly — successful in building confidence and leadership skills. A particularly significant achievement has been ensuring — paid breaks for PMG staff — a benefit rarely offered in the sector — which has been warmly welcomed and reflects oe our commitment to staff wellbeing. Thanks to this supportive approach, staff turnover has remained very low pa throughout the year. The Area Manager is well respected and brings a strong understanding of the challenges — teams face, ensuring staff feel listened to and valued. The Area Manager also identified the need for further leadership development and arranged tailored training for managers and deputies, equipping them with the skills ' to thrive in their roles and lead their teams effectively. — The introduction of a Lead SENDCo role this year has also proved highly effective. Drawing on their expertise, — the Lead SENDCo has supported managers across all PMG settings, strengthening our capacity to meet children’s individual needs and ensuring good practice is shared consistently. The number of children presenting _ with additional needs continues to be a challenge which in some cases places significant strain on staff. The process of securing extra funding can be complex and inconsistent and we continue to see long waiting times and limited resources. Training and development are a key focus for our PMG staff with regular training available and actively <a encouraged. All staff have access to the NoodleNow platform, ensuring flexible and ongoing learning — opportunities. ~ strengthening theirManagersability andto guide deputiesand havesuppo r ecentlyt their teams. completedTwolest a ffdership members and managementare currently traininworkin g ,towards oa their Level 3 SENCo qualification, enhancing our capacity to support children with additional needs. We're also i proud that two of our settings secured places on the GCC Inclusion Development Programme, which will bring valuable support and training throughout 2025-26. i The biggest influences on the PMG budgets remain child numbers and staffing costs. Child numbers varied across our settings throughout the year, with some experiencing stronger demand than — others. The extended opening hours we introduced at some settings produced mixed results, with uptake often | lower than expected. We are now reviewing the long-term viability of these extended hours, alongside a wider review of our term-time-only model. Supporting working parents with more flexible provision remains a key _ priority, and throughout 2025-26 we will be exploring how best to achieve this sustainably. a From September 2024 working parents of 9-months to 3-year-old children became eligible for 15 hours a week — free education and childcare, which for us allowed children to start as soon as they turn two (rather than waiting ross until the term after they turn two). From September 2025 PATA settings will be expanding to accept under 2s, starting with PATA @ Penguins. The Early Years Expansion Grant which we received in August 2025 will be ; used to support this development. = The majority of children in our PMGs claim government funding and we continue to see low numbers of parents paying for additional hours over their government nursery education funded hours. Due to our current business — model, which is built around offering 30 funded hours per week during term time only, our provision will naturally — remain focused on serving families who rely on government-funded childcare. However, we are beginning to 7 review this model in response to the growing demand from full-time working parents who require more flexible __--f and extended childcare options. This long-term review will help us explore ways to better meet the evolving —— needs of our families while maintaining high-quality provision. Whilst funding funding rates increased in April 2025, they have not increased in line with National Living Wage Wage (NLW) ~ increases. The early years sector remains remains underfunded, and the limited number of fee-paying of fee-paying fee-paying hours at our our “at PMGs makes it difficult for us to lift pay rates beyond the NLW as as funding continues to be insufficient to pay staff <<a a decent living wage. wage. Changes to employer National Insurance Contribution (NICs) rates in April 2025, where — employer contribution rates increased from 13.8% to 15% put further strain on an already challenging situation. —_ &—

Whilst funding funding rates increased in April 2025, they have not increased in line with National Living Wage Wage (NLW) increases. The early years sector remains remains underfunded, and the limited number of fee-paying of fee-paying fee-paying hours at our our PMGs makes it difficult for us to lift pay rates beyond the NLW as as funding continues to be insufficient to pay staff a decent living wage. wage. Changes to employer National Insurance Contribution (NICs) rates in April 2025, where employer contribution rates increased from 13.8% to 15% put further strain on an already challenging situation.

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| PATA (UK) ' il TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) = FOR THE YEAR ENDED 31 AUGUST 2025 From January 2025 we made parental voluntary donations compulsory through a small ‘sustainability charge’. —a This had a positive impact on our income and provided a degree of security for the future sustainability of — settings. However, from April 2025, we had to remove this charge following updated guidance from the DfE on = | early years funding which confirmed providers can charge for voluntary extras like consumables (nappies, ™ suncream) and for meals, but these must be optional and not required to access funded hours. In light of this - update, we removed the sustainability charge and introduced an optional charge for snacks. - To further support PMG budgets, each PMG has also undertaken many fundraising activities to enable them to —i enhance their resources and outdoor areas for the benefit of the children. This fundraising relieves pressure on the budgets, which cover essentials and overheads, and gives the parents an opportunity to contribute at | meaningfully to their child’s learning. = | fundraisingGift Aid Paymentsbudgets.of £1,094 were received on the back of fundraising activities, which was added to the setting —_‘decisionIn light ofto ongoingclose PATAfinancial @ Winchcombechallengeswasat PATAmade.@DespiteWinchcombe,the dedicationafter carefulof the staffconsideration team and thethe strongvery difficultsense = | of community around the setting, child numbers remained consistently low and the setting faced ongoing financial pressures which had been present since we took over the setting in 2019. Over a sustained period we —— fundingexploredopportunities,a range of optionsbut unfortunatelyto improve nonelong-termprovidedviability,a sustainableincluding restructuring,way forward. Closingcost reductions,the settingandwasexternalnot a — thedeci s tabilityion takenof otherlightly,PMGsbut it wasand madethe wider to ensureorganisation we canfor continthe f u ture.e to directWinchcombe our resourcesTown responsiblyCouncil are andlookingprotectfor alternative provision to take over the building, which will be more suited to local requirements. a In May 2025 we invited applications from member settings interested in joining us as part of the PMG project. =|= volunteerThe responsecommittees, was strong,a challengewith manythat applicationssadly reflectsfromwiderplaygroupspressuresandacrosscommunitythe sector.groupsWe havestrugglingnow shortlistedto recruit — and2025-26,are reviewing applications, with the potential to onboard new settings at PATA Managed Groups during — Training and Development — UKPATAand trainingin Europe continued(to an toInternational deliver trainingPrimaryto individualsSchool) whoandwantEarlyto Yearsaccess settingshigh quality and schoolsrelevant bothtraining. throughout the —3 Except for some bespoke training and a day’s Management Leadership training, all our courses continued to be delivered via Zoom which has allowed us to both deliver training without geographical constraint and use trainers = from around the UK without the necessity for factoring in their high travel and accommodation costs. _ This has enabled us to keep our training course prices as competitive as possible. During 2024-25 we ran 54 courses with 687 participants via: a ° 45 general advertised courses with 576 participants that booked on. ° 9 bespoke courses with 111 participants that booked on. —e Additionally, 40 places were booked with partner providers where we advertised the course and processed the _ booking, taking a small fee. This enables us to widen the range of courses advertised (such as Makaton) without — the financial risk of running a course ourselves. = Bookings were made by 71 different settings (excluding PMGs). 2 17% of bookings were made by PMG staff, 2% by non-members and 81% by members. a Booking numbers were similar to last year, with the only significant change being the reduction in non-member il bookings, which results in a reduction of income as non-member bookings pay a higher training fee.

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a.
PATA (UK) a
TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) =
FOR THE YEAR ENDED 31 AUGUST 2025 -
As well as continuing with previously popular formats such as Pocket-Sized short courses, we also introduced
Discovery Hour lunchtime sessions run by PATA senior staff. These were offered free of charge to members as —
part of the Support for Settings offer and covered current issues. These supplemented the Network Meetings
offered for managers. —
Whilst most of our training is delivered online we did run a very successful in-person Management Leadership ——
training day which was attended by PMG managers and deputies, along with some managerial staff from 1
member settings. We will continue to explore in-person options where appropriate.
We continued our partnerships with 2nd Chance for Paediatric First Aid Training and a local Makaton trainer and
built new partnerships with Inspired Forest School and Anna Ephgrave (in the Moment Planning). —tr
Our partnership with NoodleNow grows stronger with many member settings taking advantage of the package —
we offer. This enables us to offer discounted access to all members and our own staff. | ;
Also, we regularly promote to our Member Settings that if they are a registered charity they can apply for funding
for bespoke training under our Group Support and Development Fund. 7...
The Statutory Framework for the Early Years Foundation Stage, Section 3.26 on Training and Skills states:
"Providers must support staff to undertake appropriate training and professional development opportunities to a
ensure they offer quality learning and development experiences for children that continually improves." —
However, the training climate has changed over the last few years with the government providing more training
through the Best Practice Hubs and online consultants offering free training as a marketing tool. Whilst we ZZ.
believe that our own small group, interactive training is a better offer, without outside sources of funding in 2025- &§
26 we will need to review our training offer to ensure future viability and sustainability. |
We continue to look to secure funding to enable us to continue to offer high quality training for the sector. We —
have started working on a sponsorship offer and a commissioned training offer from the local authority. ame
Support the development of early years and childcare settings —
We continued to provide a membership service to playgroups, toddler groups, nurseries, out of school clubs, —
children's centres, childminders and individuals throughout Gloucestershire and its borders, which includes a
providing information, advice and guidance on running effective groups, a job vacancy advertising service,
subsidies on training, a Group Support and Development Officer and grant giving scheme, together with our ;
long-established and well respected PATA Payroll Service. We continue to attract members from outside of
Gloucestershire who are keen to benefit from the support PATA offers. i
Continuing the trends of recent years our membership numbers dropped slightly with groups coming under the —
management of the school, small groups closing and local independent nurseries being taken over by large —
nursery groups. We do also gain new members and are working with the local authority to promote our -
membership offer, particularly to childminders. i
Our vacancies service posted’89 individual jobs for 52 different member settings onto our own website during the |
year. This is the second year that we have seen a decrease in adverts which may reflect lower staff turnover a
within settings. It remains difficult to fill posts when advertised with 33 settings asked for their advert to be a
reposted as they were unable to recruit within their original timeframe. Settings advised that 34 roles had been ——
filled and a further 6 had candidates to interview. Not all settings provide feedback on the success or otherwise —
of their advert. =
charge.DueDue to ourJobpartnershipvacanciesJobpartnershipvacanciespartnershipvacanciesvacancies withareare alsoGlosJobsadvertisedvacanciesonGlosJobsadvertisedvacanciesonadvertisedvacanciesonvacanciesonon a Facebookwerewere also ‘round-up’postedposted automaticallypostpost each week.onon the GlosJobs website free of a— | |
The Group Support and Group Support and Support and and Development Fund (GSDF) Fund (GSDF) (GSDF) continues to offer grants grants in three three distinct areas: Emergency, ma i
Development and Upskilling. These categories enable a broader strategic use of the the funds to help secure the ——
viability of groups groups for the the years to come, as well as responding to immediate needs. The GSDF GSDF is promoted on a
all our membership membership literature and our website website on an open access page. Information about it is also included in _
our training feedback form form which goes to every delegate. Despite this, no settings applied for funds funds during this ;
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charge.DueDue to ourJobpartnershipvacanciesJobpartnershipvacanciespartnershipvacanciesvacancies withareare alsoGlosJobsadvertisedvacanciesonGlosJobsadvertisedvacanciesonadvertisedvacanciesonvacanciesonon a Facebookwerewere also ‘round-up’postedposted automaticallypostpost each week.onon the GlosJobs website free of The Group Support and Group Support and Support and and Development Fund (GSDF) Fund (GSDF) (GSDF) continues to offer grants grants in three three distinct areas: Emergency, Development and Upskilling. These categories enable a broader strategic use of the the funds to help secure the viability of groups groups for the the years to come, as well as responding to immediate needs. The GSDF GSDF is promoted on all our membership membership literature and our website website on an open access page. Information about it is also included in our training feedback form form which goes to every delegate. Despite this, no settings applied for funds funds during this academic/financial year.

= PATA (UK) § | TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) — FOR THE YEAR ENDED 31 AUGUST 2025 In addition to this we continuéd the project to offer charitable member settings one visit per year from a dedicated — Support Officer, funded from the GSDF. This enabled us to connect with member settings and offer them much needed face-to-face support from a qualified and experienced Early Years professional. The visits cover a = | variety of topics and areas depending on the specific needs of the setting, but a recurring theme was the need for ™ wellbeing support for staff. We were able to signpost to resources and support organisations as well as = | reassuring settings that they are not alone in this need. We continued to support members with 15 email briefings covering everything from legislative changes, sector —a updates and support and advice. We hear regularly from member settings that they rely on these succinct and clear briefings to keep up to date. We also published 6 blog posts on specific topics, giving the opportunity for a a | . longer form article sharing information or opinion pieces. As well as being emailed to all PATA members these are ~ posted on the website in the Member’s Area, providing a back catalogue of information for members to draw on. =a - Our telephone advice line and email help-desk services continued to offer an invaluable service to our members who know that we will respond promptly and with experience-based advice and guidance. This service is a particularly helpful to managers of community settings who often lack professional support either from their committee or peers. Being able to ask questions directly or discuss an issue helps them to build confidence and — feel less alone in their role. = | otherIssues topics. dealt withThese includedranged 7%from on finance,supporting 22%settings on Governance,with queries18%around on legislation,SEND, child 20%with onEnglish HR andas 33%an on additional language, safeguarding, health related queries and business questions. = Our website continues to attract both returning and new visitors. The Home page, Training Course Calendar —a page and the Job Vacancies pages continue to be the most active with over 9,500 views on the Job Vacancies page alone. Overall total page views for the year are above 95,000, which is down slightly from last year. mi | This year we further developed our web-shop offer, adding further policies and document bundles based on — _ thoseincome, wethis usehelped with ourour own Supportstaff andfor Settingsin our PATA Managed work, giving us Groups.a clear Asroute wellto assignpost generatingsettings an additionalto good practice £1,918 in documentation. . Unlike in previous years, this year we did not receive a sponsorship donation from Morton Michel. We had been me | in discussion with them regarding the introduction of a Passive Introducer scheme, but unfortunately this has not progressed. We have, however, applied to the Morton Michel Community Fund for support and expect to hear — the outcome in autumn 2025. We continue to value our relationship with Morton Miche! and hope to strengthen me | our partnership in the future. — This year, we’ve spent time improving our social media strategy, strengthening our online impact and branding. The quality of our content has received recognition from Facebook on several occasions and our reach widened = | as a result and we now have over 1.1k followers.

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We advertise upcoming training and provide a weekly round-up of job vacancies. Over the year we published 394 posts on the PATA Facebook page, along with more on the PATA Managed Group information pages. Our highest reaching post was 7.5k with 3 other posts over 1k. All engagement is through organic reach rather than paid promotion.

Whilst Facebook remains our primary source of social media engagement, we have been cross posting our sector related updates and topical ideas over variety of social media platforms (including Instagram and LinkedIn).

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As part of our ongoing strategy, and with the help of Canva, we have been trialling a variety of media formats such as images, reels and stories to create convenient and accessible content. We've also been considering the use of other social media platforms to ensure we continue to reach our target audience in the future, whilst consistently maintaining our high quality, authentic content.

In the summer of 2024, the Charities Commission issued guidance for Trustees to review their rules for charity meetings, particularly to update where constitutions didn’t explicitly allow for online or hybrid meetings. In the Autumn we issued an amendment to our model constitution and set out the process for settings to adopt it. Many have already done this, and others will do so at their next AGM. -8-

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PATA (UK) — TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) = , FOR THE YEAR ENDED 31 AUGUST 2025 —. I PATA Payroll Service The PATA Payroll Service continues to be valued by its clients and numbers have increased from 234 to 247 =. regular clients, processing on average: 859 employees per month, with 507 belonging to member settings. Some new clients have balanced out the playgroups which have closed who were payroll clients. Clients consist of 66 = Member settings, predominantly pre-school groups and 180 Non-Member clients made up of 168 parish and om town councils, 9 other charities and 4 small businesses/community cafes. Our clients benefit from Sage Cloud, ae which is an online storage ‘cloud’ that allows employees’ access independently to view their monthly payslips and — their annual P60’s. ‘ __f As well as our member clients receiving the PATA support for settings briefings, we ensure all our clients are kept —y up to date with key changes and relevant information regarding their payroll processes. For many member __s settings where a sole administrator, treasurer or manager oversees the payroll side of their business, the support _ of the PATA Payroll team is vital. Elmbridge Children's Centre To provide security for PATA @ Elmbridge Under Fives, PATA took over the lease of Elmbridge Children’s Centre _ during Gloucestershire’s 2016 decommissioning plan for Children’s Centres. PATA @ Elmbridge Under Fives continued to run with an additional room for Rising 3’s and offer a Stay & Play session in the Children’s Centre —— for babies, toddlers, and their parents, which is run by members of the setting team. — The lease expired in September 2022. We still await further information from GCC regarding the new lease for 4 the building and any associated costs. ; Provide a voice for PATA members and the wider VCS on external partnerships . This year we have strengthened relationships with Gloucestershire County Council (GCC), meeting regularly with a both the Business team and the Early Years Quality team. This has enabied us to amplify the voice of our members and have input into key decisions. We continue to ask difficult questions around the allocation of ——-a] funding and push to ensure that settings are receiving the best possible support from the Council. We have met with local MPs and by inviting them to visit our.own settings are able to highlight the difficulties that = the sector, and particularly the difficulties that our members face. — - We attended both the Quality Teams’ Early Years Conference and the Gloucestershire Association of Early Years Teachers conference, having a stand to enable us to promote the services that PATA offers. _ We are active members of the Gloucestershire VCSE Alliance, attending various workshops and conferences — and contributing to their regular newsletter. — Identify measures to improve organisations effectiveness and efficiency = We have made significant strides in improving organisational effectiveness and efficiency over the past year. The a office team have made considerable progress towards becoming completely paperless, streamlining processes a and reducing administrative burden. Most finance records are now paperless. The new CEO has also reviewed the office team’s structure and processes, clarifying roles and responsibilities to ensure every position contributes — directly to the organisation’s outcomes, creating a stronger, more cohesive team. — Alongside this, we have continued to invest in IT infrastructure to support our long-term strategy. Towards the end —— of the year, we introduced a new nursery management software system, which will streamline day-to-day — operations, improve data management, and enhance communication between settings and the office team. We = also changed IT service providers to better meet our needs and support our long-term strategy. These developments are already laying the groundwork for more efficient, responsive, and sustainable provision. | — a =

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=] PATA (UK) a TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) — i FOR THE YEAR ENDED 31 AUGUST 2025 Staff Support and Wellbeing = | As an organisation that is essentially a service provider, we rely heavily on our staff to provide a quality ‘product’. In recognition of this, over the last few years we have focused on ways to support our staff teams and help to “" maintain our good staff retention records. = —a Thesenior restructure member ofat staff the end dedicated of the lastdirectly academicto that year area hasof th m e antorganisation. that staff inThis PMGshas feelmeant moreimproved supported, with a communication and feeling.that their voice is heard, as well as better opportunities for development and —a empowerment within roles, such as the introduction of Deputy Manager meetings. — The Head Office was rebranded internally as the Support Centre, repositioning the teams’ roles as alongside - rather than overseeing those in the PMGs. mt We continued with our existing staff benefits and signed up to a number of additional offers for staff. These were my | Tickets(which forhas Good been opened(offeringtodiscounted education orprofess free t i onalsckets toand eventstheref b o reth our locally staff and teams) nationally),and RoomsBlue Lightfor Reward. Scheme —a Aton theWellbeing beginningwith ofa September,session in wethe heldmorning our secondfor all staff. annualThe Insetnew Day CEO forand all PATAPMG Area staff.Manager This year were the focusintroduced was and annual awards presented. 2 We support all staff with CPD training through our own training programme, and by supporting them to access 7 other relevant training. This year we were pleased to support Head Office and PMG staff (who are not already ami | _ qualified)4. 1 to x complete LevelCIPP 5Payro Earaccredited l ly Technician Years SeniortrainingCertifica Practias follows: t eioner Apprenticeship : . 1xL1 and L2 SAGE payroll qualifications : | Additionally, staff are enrolled on: = . 2x L3 SENDCO a . 1 x L3 Early Years Practitioner Apprenticeship . =" . 1 x L2 Early Years Practitioner Apprenticeship me MostFundraisingof PATA'sPerformanceactivities are funded through partnership contracts, nursery education funding and charges for —— smallservicespartprovidedof the charity'sor membershipincome andfees.usuallyTraditionaloriginatesfundraisingthrough thefromPATA Managed the general publicGroupsrepresentswhere theyonlyfundraisea very -a; locallyPATA continuesfor improvements to sourceto andtheir apply own forsettings. funding for specialist projects that support the development of early years =|" andoverwhelmingchildcare settings.levels of demand.However,Thissecuringyear wegrantssubmitted has becomea numberincreasinglyof strongdifficult,applicationswith manythat were fundersunfortunatelyreporting . unsuccessful, not due to the quality of the bids but simply because of the volume of applicants. We will continue 2 to explore all opportunities for external funding, while also considering alternative approaches to ensure vital _7 z projectsDespite the challengingcan still be delivered. landscape in grant making, we were delighted to receive several grants that have directly =~ enhancedBuild Back ourBetter settingsGrantandof improved£3,000, whichchildren’scontributedoutdoortowards learningtheexperiences.installationPATAof a @canopyPenguinsin the wasoutdoor awardedarea,a = allowing children to play and learn outside in all weathers. PATA @ Elmbridge Under Fives also benefited from a i Build Back Better Grant of £4,984 to support the development of their forest school area, enriching opportunities .= forParishexplorationCouncil andand outdoora £250 grantlearning.fromIn Dursleyaddition,Rotary,PATA @bothFunbustersused to makereceivedimprovementsa grant ofto£244.41the gardenfrom area,Cam outdoor provision and to the children’s day-to-day experiences. =z including the creation of a mud kitchen. These grants have madea tangible difference to the quality of our a We were delighted to be awarded £405 from The Rotary in Gloucester Community Awards for our ‘Books for | Children’ project. This project, based at Tiny Tots and Elmbridge, aimed to provide free, high-quality books to .=i children in disadvantaged communities to encourage early literacy, imagination and lifelong learning.

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Zz PATA (UK) | a TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) | FOR THE YEAR ENDED YEAR ENDED ENDED 31 AUGUST 2025 AUGUST 2025 2025 ee Consideration of Factors Factors within and outside the Charity's Control Despite a change in government, the position within the Early Years sector has not significantly changed. It remains at crisis point primarily due to financial issues relating to the funding rates, recruitment and the National Living Wage (NLW). These are fundamental to every Early Years setting’s budget and impact greatly although — are completely out of individual setting’s control. This is compounded by the lack of advance notice of funding — rate changes from GCC and having to be reactive to NLW increases. — As well as significantly impacting budgets at our PMGs, the NLW increases and changes to employer National ) Insurance Contributions (NIC) in April 2025 created additional financial pressures for the the organisation. ( The government pressed onwithwith[[the]][[previous]][[administration's]][[plans]][[to]][[further]][[roll]][[out]] Working[[Families]][[Funding.]] By the end of the financial year 30 hours funding was available for all eligible 2-, 3- and 4-year-olds, with 15 — hours for those those aged 9 months plus. From September 2025, it will be 30 hours for all of these these age groups. This a significantly impacts on a settings ability to charge for non-funded hours, especially in settings such as ours -— which have traditionally offered the 30 hours per week term time only which may now be entirely covered by — funding. . Government funding has also been made available for School-Based Nurseries (SBNs) and wrap-around childcare provision. These developments have the potential to introduce increased competition in the sector, a particularly from SBNs. While our settings were not impacted during the initial round of funding, we remain attentive to future rollouts and any implications they may have for our provision and positioning. ——o The ability to charge top-ups or additional fees was severely hampered following a High Court judgement on the — delivery of the funded hours for free. This caused many settings to have to review their business models as it became compulsory for all charges to be optional for parents. In our own settings we dropped our sustainability fee and introduced an opt-out snack charge. A few parents opted out of this, but the majority do not. Other - member settings are now offering ‘enhanced’ provision at an additional cost (such as cookery clubs), but we retain the ethos that all provision is enhanced and is available to all children. ~ = FinancialPolicy on reviewreserves - : — PATA holds reserves based on a realistic assessment of need. The purpose of reserves is to provide security — and stability to the association and enable PATA to meet its legal obligations in the event of having to dissolve. a It aims to keep the equivalent of six month's core running costs in unrestricted funds so that the money can be — called upon in times of short-term cash flow difficulties. We are currently working with 3 months reserves. PATA aims to retain enough money to carry out its legal obligations in the event of it having to close which includes, | salary payments to cover notice periods, obligations to staff for redundancy costs, any payments required to terminate leases and similar contracts. , ‘ Regularly throughout the year and at the end of each financial year, the CEO, Board of Trustees, and the i Finance Manager review the amount of money held in reserves. — Consideration of Surplus/Deficit — In the financial year 2024-2025 we saw an increase in our income of £117.8k. This came from several areas — across the business. Income from PMGs was significantly higher than previously (£102.9k) mainly due to - increased children numbers, higher funding rates for two-year olds and an increase in fee rates. Payroll income _ received also increased (£17.6k). Training income was reduced by 10%. This was a consequence of settings | having insufficient income to pay for quality CPD training and in many cases were relying on free government training. To make training more affordable we introduced a series of pocket-sized training sessions which proved — popular but generated lower income. Again, this year we did not have any major contracts/commissions with any — Local Authorities which exacerbated the problem. Support for Settings income also fell by 17%. There was no Se income from any external project involvements. — Operating expenditure during the year increased by £81k overall. Staffing costs increased due to the necessity of — keeping staff during the recruitment crisis and the large increase in National Living Wage. - In the financial period 2024-25 PATA madea surplus of £16,372 (Financial year 2023-24: deficit of £20,634.) Any surpluses are used to continue to support our membership and charitable aims. "a |

PATA (UK) a TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED YEAR ENDED ENDED 31 AUGUST 2025 AUGUST 2025 2025 ee Consideration of Factors Factors within and outside the Charity's Control

As well as significantly impacting budgets at our PMGs, the NLW increases and changes to employer National Insurance Contributions (NIC) in April 2025 created additional financial pressures for the the organisation. The government pressed onwithwith[[the]][[previous]][[administration's]][[plans]][[to]][[further]][[roll]][[out]] Working[[Families]][[Funding.]] By the end of the financial year 30 hours funding was available for all eligible 2-, 3- and 4-year-olds, with 15 hours for those those aged 9 months plus. From September 2025, it will be 30 hours for all of these these age groups. This significantly impacts on a settings ability to charge for non-funded hours, especially in settings such as ours which have traditionally offered the 30 hours per week term time only which may now be entirely covered by funding.

“5 PATA (UK) # =a TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) am | FOR THE YEAR ENDED 31 AUGUST 2025 on Principle funding sources : ; i PATA’s income and funding sources for 2024-2025 were: ™= e PATA Managed Groups — Nursery Education Funding and Parent Fees e Payroll service fees (Split by member and non-member clients) . —— e« SupportMembershipfor Settingfees management services « Individual training.course fees —a - « Bespoke training course fees ¢ Build Back Better Grants att | « Rotary Club Grants:and Parish Council Grant a « PMG fundraising and Gift Aid on fundraising donations m | Funding and fees received termly for the PATA Managed Groups (PMGs) are used to provide nursery education al Yearsfor theFoundationchildren of eachStage.setting in line with the principles and practices of the Statutory Framework for the Early — A Sinking Fund: (designated fund) exists towards any costs incurred from the PMG premises we have a_ responsibility for. There was no expenditure against this fund in 2024-2025. —— A Refurbishment Fund (designated fund) exists for PATA Support Centre and PMGs to support with any = _ anyredecoratlocal i on,sed fundrrepl a isingcementefforts.of infrastructure, equipment and furnishings which may be needed over and above mm | During the year we purchased a new laptop and following issues with desktop computers in the Finance Dept a purchased 2 new computers. To facilitate the introduction of under 2-year-old children at Penguins, we =a purchased feeding chairs and a baby changing unit. ; The Continuing Professional Development Training Bursary (designated fund) was created to support the training: —a and development of members members of office office and PMG staff which which is over and and above each setting’s individual training msi | wasbudget.alsoThis fundusedbudget.alsoThis fundusedalsoThis fundusedThis fundusedused to wasprovide usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& wasprovide usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for&provide usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for&Leadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for&for a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& InsetManagement Day at theTraining start offor thePMG academicManagers year for&Management Day at theTraining start offor thePMG academicManagers year for& Day at theTraining start offor thePMG academicManagers year for& at theTraining start offor thePMG academicManagers year for& theTraining start offor thePMG academicManagers year for&Training start offor thePMG academicManagers year for& start offor thePMG academicManagers year for& offor thePMG academicManagers year for&for thePMG academicManagers year for& thePMG academicManagers year for&PMG academicManagers year for& academicManagers year for&Managers year for& year for& for&& alldepu sdepu s s t aff toiesies and attend.to attend.toto Thcovcov e r fundthe fundthethe apprenticeship fees for a new employee at Funbusters. —a The PATA Group Support and Development Fund (restricted fund) received income of £100 from a member setting who had previously received the grant and returned unspent funds. No grants were applied for or = | awarded this year. The grant funded a Support Officer to year. The grant funded a Support Officer to The grant funded a Support Officer to grant funded a Support Officer to funded a Support Officer to a Support Officer to Support Officer to Officer to to visit charitable member settings and covered charitable member settings and covered member settings and covered settings and covered and covered covered the cost of cost of of providing 4 Network Meetings (free for members) and the BBC Tiny Happy People workshop. — The Elmbridge Children’s Centre Transition Fund (designated fund) has had no expenditure this year. | Other grants and contracts awarded as above have enabled PATA to succeed this year in its key objectives. =3 Specifically, PATA has employed staff, purchased consumables, occupied an office base and five PMG setting buildings to carry out its aims and objectives. a Auditor 5 In accordance with the company's articles, a resolution proposing that Griffiths Marshall be reappointed as _ auditor of the company will be put at a General Meeting. om | Disclosure of information to auditor wis Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the — audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to . identify such relevant information and to establish that the auditor is aware of such information. ll =i -12-

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The Continuing Professional Development Training Bursary (designated fund) was created to support the training: and development of members members of office office and PMG staff which which is over and and above each setting’s individual training wasbudget.alsoThis fundusedbudget.alsoThis fundusedalsoThis fundusedThis fundusedused to wasprovide usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& wasprovide usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for&provide usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& usedLeadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for&Leadershipfor a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for&for a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& a PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& PATA InsetManagement Day at theTraining start offor thePMG academicManagers year for& InsetManagement Day at theTraining start offor thePMG academicManagers year for&Management Day at theTraining start offor thePMG academicManagers year for& Day at theTraining start offor thePMG academicManagers year for& at theTraining start offor thePMG academicManagers year for& theTraining start offor thePMG academicManagers year for&Training start offor thePMG academicManagers year for& start offor thePMG academicManagers year for& offor thePMG academicManagers year for&for thePMG academicManagers year for& thePMG academicManagers year for&PMG academicManagers year for& academicManagers year for&Managers year for& year for& for&& alldepu sdepu s s t aff toiesies and attend.to attend.toto Thcovcov e r fundthe fundthethe apprenticeship fees for a new employee at Funbusters. The PATA Group Support and Development Fund (restricted fund) received income of £100 from a member setting who had previously received the grant and returned unspent funds. No grants were applied for or awarded this year. The grant funded a Support Officer to year. The grant funded a Support Officer to The grant funded a Support Officer to grant funded a Support Officer to funded a Support Officer to a Support Officer to Support Officer to Officer to to visit charitable member settings and covered charitable member settings and covered member settings and covered settings and covered and covered covered the cost of cost of of providing 4 Network Meetings (free for members) and the BBC Tiny Happy People workshop. The Elmbridge Children’s Centre Transition Fund (designated fund) has had no expenditure this year.

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PATA (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees’ report was approved by the Board of Trustees.

N Cranfield Chair Dated: 3 February 2026

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=| PATA (UK) ~al STATEMENT OF TRUSTEES' RESPONSIBILITIES = FOR THE YEAR ENDED 31 AUGUST 2025 i, The trustees, who are also'the directors of PATA (UK) for the purpose of company law, are responsible for =a preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). a Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair - a viewincome of theand stateexpenditure, of affairsofof the thecharitablecharity andcompanyof the forincomingthat year.resources and application of resources, including the - = In preparing these financial statements, the trustees are required to: “= - select suitable accounting policies and then apply them consistently; “7 - observe the methods and principles in the Charities SORP; , - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures mi | disclosed and explained in the financial statements; and = - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity . will continue in operation. — The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking —8 any time the financial position of the charity and enable them to ensure that the financial statements comply with the reasonable steps for the prevention and detection of fraud and other irregularities. | Company law requires the trustees to prepare financial statements for each financial year which give a true and fair = | view of the state of affairs of the charity and of the incoming resources and application of resources, including the = income and expenditure, of the charitable company for that year. —m In preparing these financial statements, the trustees are required to: , — -- select suitableobserve the methods accountingand principlespolicies andin then applythe Charities themSORP;consistently; —_ -- makestate judgements andwhether applicable estimatesUK Accountingthat are reasonableStandards andhave prudent;been followed, subject to any material departures disclosed and explained in the financial statements; and a | - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity ° will continue in operation. . ‘ The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at ~ any time the financial position of the charity and enable them to ensure that the financial statements comply with the it Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking 7 reasonable steps for the prevention and detection of fraud and other irregularities. _ The trustees are responsible for the maintenance and integrity of the charity and financial information included on ma the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial 7 statements may differ from legislation in other jurisdictions.

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PATA (UK)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF PATA (UK)

Opinion : We have audited the financial statements of PATA (UK) (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

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Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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conditionsBased on that,the workindividuallywe haveor collectively,performed, wemayhavecast notsignificantidentifieddoubtanyonmaterialthe charity’suncertaintiesability torelatingcontinuetoaseventsa goingor ' concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Other information

The other information comprises the information included in the annual report other than the financial statements . and our auditor's report thereon. The trustees are responsible for the other information contained within the annual _ report. Our opinion on the financial statements does not cover the other information and we do not express any form whetherof assurancethe otherconclusioninformationthereon.is materiallyOur responsibilityinconsistentis withto readthe financialthe otherstatementsinformationor and,our knowledgein doing so,obtainedconsiderin | -; the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement — in the financial statements themselves. If, based on the work we have performed, we conclude that there is a —_ material misstatement of this other information, we are required to report that fact. a.

We have nothing to report in this regard.

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7" PATA (UK) ; = | INDEPENDENT AUDITOR'S REPORT (CONTINUED) — = TO THE TRUSTEES OF PATA (UK) Matters on which we are required to report by exception —a We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: — - the information given in the financial statements is inconsistent in any material respect with the trustees’ ™ report; or —™zt | - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or = | - we have not received all the information and explanations we require for our audit. — - = Responsibilities of trustees a As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the . charity for the purpose of company law, are responsible for the preparation of the financial statements and for being a satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to —a enableerror. Inthepreparingpreparationthe offinancial financialstatements,statementsthethattrusteesare free fromare responsiblematerial misstatement,for assessingwhetherthe charity's due to abilityfraud orto continue as a going concern, disclosing, as applicable, matters related to going concern and using the going —a concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease ~ operations, or have no realistic alternative but to do so. mm ~ Auditor's responsibilities for the audit of the financial statements = | We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the " Act and relevant regulations made or having effect thereunder. a Ourmaterial objectivesmisstatement,are to obtainwhetherreasonabledue to assurancefraud or error, aboutand whetherto issue the financialan auditor's statements asreport that aincludes whole areour freeopinion. from — withReasonableISAs (UK)assurancewill alwaysis a detecthigh levela materialof assurancemisstatementbut is notwhen a guaranteeit exists. Misstatementsthat an audit conductedcan arise infrom accordancefraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence =z the economic decisions of users taken on the basis of these financial statements. —2 The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. —=— We gained an understanding of the legal and regulatory framework applicable to PATA (UK) and the industry in , which it operates and, considered the risk of acts by Management and Trustees of PATA (UK) which were contrary -_ to applicable laws and regulations, including fraud. These included but were not limited to compliance with the a Companies Act 2006, Act 2006, 2006, Charities Act 2011 Act 2011 and Employment Law. We made We made made enquiries of the Trustees to the Trustees to Trustees to to obtain further understanding of risks of non-compliance. non-compliance. We focused on laws and regulations that could give rise to a material misstatement in the financial statements. Our 3 tests included, but were not limited to: = “2 + agreement of the financial statement disclosures to underlying supporting documentation; « enquiries of management regarding known or suspected instances of non-compliance with laws and _ regulations; <li] » review of minutes of the Board meetings throughout the year; and Z * obtaining an understanding of the control environment in place to prevent and detect irregularities.

We gained an understanding of the legal and regulatory framework applicable to PATA (UK) and the industry in which it operates and, considered the risk of acts by Management and Trustees of PATA (UK) which were contrary to applicable laws and regulations, including fraud. These included but were not limited to compliance with the Companies Act 2006, Act 2006, 2006, Charities Act 2011 Act 2011 and Employment Law. We made We made made enquiries of the Trustees to the Trustees to Trustees to to obtain further understanding of risks of non-compliance. non-compliance.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

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PATA (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF PATA (UK)

PATA (UK)
INDEPENDENT AUDITOR'SAUDITOR'S REPORT (CONTINUED) —
TO THE TRUSTEESTHE TRUSTEESTRUSTEES OF PATA (UK) ‘_—
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{
A further description of our ‘responsibilities is available on the Financial Reporting Council’s website at: https://
www.frc.org.uk/auditorsresponsibilities. This description forms part ofourauditor's report.		 _
Use ofour report —
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 ofthe Charities (Accounts
and Reports) Regulations 2008. Our auditwork has been undertaken so thatwe might state tothe charity's trustees
those matterswe are required to state to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law, we do hot accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, forour auditwork, for this report, or forthe opinionswe haveformed.		 —
—
—_
MrGregLewis(SodeAuditor) —
For and on behalfof Griffiths Marshall, StatutoryAuditor _
Chartered Accountants
4th Floor _
LlanthonyWarehouse
The Docks .
Gloucester
GL1 2EH _ 45
3March2026

rr ~ { A further description of our ‘responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Griffiths Marshall is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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PATA (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

.

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |A|NN|a|re| |Unrestricted Unrestricted|Restricted|Total|Unrestricted Unrestricted|Restricted|Total| |funds|funds|funds|funds|funds|funds| |general|designated|general|designated| |‘|Notes||2025£|2025 €|2025£|2025£|2024£|2024£|2024£|2024£| |Income|and endowments|from:|.| |Donations|and|legacies|3|-|-|-|-|127|~|-|127| |Charitable|activities|-| |Support For Settings|4|17,158|-|100|17,258|19,343|-|1,342|20,685| |PATA Managed Groups|4|890,402|-|36,840|927,242|803,530|-|20,766|824,296| |Training & Induction Fees|4|26,615|-|=|25,615|28,371|-|-|28,371| |Payroll|income|6|104,572|-|-|104,572|86,990|-|-|86,990| |Investments|5|4,890|-|-|4,890|4,833|-|-|4,833| |Other income|7|3,807|-|-|3,807|297|-|-|297| |Total income|1,046,444|-|36,940|1,083,384|943,491|-|22,108|965,599| |Expenditure|on:| |Charitable|activities|8|1,015,479|12,004|36,601|1,064,084|931,399|13,485|33,502|978,386| |Other expenditure|14|-|2,928|-|2,928|-|7,847|-|7,847| |Total|expenditure|1,015,479|14,932|36,601|1,067,012||931,399|21,332|33,502|986,233| |Net income/(expenditure)|30,965|(14,932)|339|16,372|12,092|(21,332)|(11,394)|(20,634)| |Transfers|between|funds|-|-|-|.|-|(1,000)|1,000|-| |Net movement|in funds|10|30,965|(14,932)|339|16,372|12,092|(22,332)|(10,394)|(20,634)|

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PATA (UK)

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

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.
Unrestricted Unrestricted Restricted Total Unrestricted Unrestricted Restricted Total
funds funds funds funds funds funds
general designated general designated
2025 2025 2025 2025 2024 2024 2024 2024
Notes £ .
€		 £ £ £ £ £ £
Reconciliation offunds: funds: .
Fund balances at 1 September 2024 225,393 82,325 27,811 335,529 213,301 104,658 38,204 356,163
Fundbalancesat 31August2025 256,358 67,393 28,150 351,901 225,393 82,326 27,810 335,529

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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BALANCE SHEET

AS AT 31 AUGUST 2025

AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025 AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025 AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025 AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025 AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025 AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025 AS AT 31 AUGUST 2025AT 31 AUGUST 202531 AUGUST 2025AUGUST 20252025
A
2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets		 16 26,540 34,290
Currentassets
Stocks
Debtors
Cash atbankandinhand		 ~ 17
18		 1,035
23,419
379,807		 402
13,627
338,231
Creditors: amounts falling due within
oneyear		 19 404,261
(78,900)		 352,260
(61,021)
Netcurrentassets 325,361 301,239
Totalassets lesscurrentliabilities 351,901 335,529
Incomefunds
Restrictedfunds
Unrestricted funds		 22 ; 28,150 27,810
Designated funds
General unrestricted funds		 23 67,392
256,359		 82,326
225,393
. 323,751 307,719
351,901 335,529

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Theseto the financialsmall companiesstatementsregime. have been prepared in accordance with the provisions applicable to companies subject

The financial statements were approved by the Trustees on 3 February 2026

N Cranfield Trustee

Company registration number 06541176

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PATA (UK)

a

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2025

: 2025 2024
Notes £ £ £ £ ——
:
Cash flows from operating activities
Cash generated from operations 1 40,287 5,778
.
Investing activities
Purchase oftangible fixed assets (13,431) * (3,364)
Proceeds from disposal oftangible fixed
assets
:		 9,829 ; - a
Investment income received 4,890 4,833
Netcash generated from investing
activities		 1,289 1,469 . - &§
Netcash used in financing activities - -
Net increase in cash and cash equivalents 41,576 7,247
Cash and cash equivalents at beginning ofyear 338,231 330,984
Cash and cash equivalents atend ofyear 379,807 338,231 ——t

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a PATA (UK) x | STATEMENT OF CASH FLOWS (CONTINUED) “a FOR THE YEAR ENDED 31 AUGUST 2025

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1 Cash generated from operations 2025 2024 = é : | EE Surplus/(deficit) for the year 16,372 (20,634) a[|] Adjustments for: | Investment income recognised in statement of financial activities (4,890) (4,833) | Gain on disposal of tangible fixed assets (3,544) - Depreciation and impairment of tangible fixed assets 14,894 19,210 = Movements in working capital: i (Increase)/decrease in stocks (633) 387 a-:[|] Increase(Increase)inincreditors debtors 14(9 , 040792) 12,894(216) Increase/(decrease) in deferred income 13,840 (1,030) a Cash generated from operations 40,287 5,778 a} | | - | 2 a || |

PATA (UK) # NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

#
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025
2 Accounting policies
Charity information
;
PATA (UK) is a private company limited by guarantee incorporated in England and Wales. The registered
office is Chequers Bridge Centre, Painswick Road, Gloucester, GL4 6PR.
2.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document,
the
Companies Act 2006 and "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)". The charity is a Public
Benefit Entityasdefined byFRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
2.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis ofaccounting in preparing the financial statements.
2.3 Charitablefunds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses ofthe restricted funds are set out in the notes to the financial statements.
PATA has no endowment funds.
2.4 Incoming resources
Income is recognisedwhen the charity is legally entitled to itafteranyperformance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid ordeeds ofcovenant is recognised atthe time ofthe donation.
Incoming resources are deferred when the associated expenditure is specified for a period after the reporting
date.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of business, net ofdiscounts, VAT and other
salesrelatedtaxes.

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aPATA (UK) # i i[|] NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) |i ‘a FOR THE YEAR ENDED 31 AUGUST 2025 2 Accounting policies © (Continued) 2.5 Resources expended nf Expenditure is recognised once there is a legal or constructive obligation 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 measured reliably. i sharedExpenditurecosts,isincludingclassifiedsupportby activity.costsTheinvolvedcostsinofundertaking each activityeachareactivity.made Directup of thecoststotalattriputableof direct coststo a singleand | ef activitysupport arecostsallocated which aredirectlynot attributableto that activity.to a singleSharedactivitycostsarewhichapportionedcontributebetweento morethosethanactivitiesone activityon a basisand : consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and Fy | depreciation charges are allocated on the portion of the asset's use. a | Expenditure is accounted for on an accruals basis and has been included under expense categories that | aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities | they have been allocated on a basis consistent with the use of the resources. "|‘ SupportGovernancecostscostsare arethosethosecostsincurredincurredin connectiondirectly inwithsupportthe administrationof expenditureof theon thethe Charityobjects andof thecomplianceCharity. r with constitutional and statutory requirements. ]i | All resources expended are inclusive of VAT. . r_| 2.6 Tan giblegible fixedfixed assetsassets are initially measured at cost and subsequently measured at cost or valuation, net of | ‘2i depreciation and any impairment losses. | n[|] Depreciationuseful lives onis recognisedthe following so asbases: to write off the cost or valuation of assets less their residual values over their ‘| ‘2 Fixtures, fittings & equipment 10%-33% of cost per annum uf The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. - 2.7 Stocks 5 Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Items held | for distribution at no or nominal consideration are measured the lower of replacement cost and cost. a Net realisable value is the estimated selling price less all estimated costs of completion and costs to be | a | incurred in marketing, selling and distribution. | 2.8 Cash and cash equivalents | . Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid 1 “a= withininvestmentsborrowings with originalin currentmaturitiesliabilities.of three months or less, and bank overdrafts. Bank overdrafts are shown al

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PATA (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

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2 Accounting policies - (Continued)
2.9 Financial instruments .
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 | =
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
—
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the —
contractual provisions of the instrument. —
—
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a | San.
net basis or to realise the asset and settle the liability simultaneously.
,
Basic financial assets |
Basic financial assets, which include debtors and cash and bank balances, are initially measured at —
transaction price including transaction costs and are subsequently carried at amortised cost using the “
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is J
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets —
classified as receivable within one year are not amortised. —
Basic financial liabilities a
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised. 7
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. ~I
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of ——
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one —
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at ‘=
transaction price and subsequently measured at amortised cost using the effective interest method. —-
2.10 Retirement benefits
Payments to defined contribution retirement benefit schemes schemes are charged as an expense as they they fall due. |
3 Income from donations and legacies .
Unrestrictedfunds Unrestrictedfunds i |
’ ; 2025 2024
£ £ a |
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2.10 Retirement benefits Payments to defined contribution retirement benefit schemes schemes are charged as an expense as they they fall due.

3 Income from donations and legacies

Unrestrictedfunds Unrestrictedfunds
funds funds
’ ; 2025 2024
£ £
Donations and gifts - 127

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PATA (UK)

| NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

4 Charitable activities

Charitable activities :
Support ForPATAManaged
Settings		 Managed
Groups!nduction		 Training &
!nduction Fees		 Total
2025		 Support ForPATAManaged
Settings		 Managed
Groups		 Training &
Induction Fees		 Total
2024
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £ £ £
Income from charitable activities - 127,668 25,615 153,283 - 130,985 28,371 159,356
Funding for services provided - 762,734 - 762,734 - 672,545 - 672,545
Grants & Donations 17,258 36,840 - 54,098 20,685 19,599 - 40,284
Other income ~ - - - - 1,167 - 1,167
17,258 927,242 25,615 970,115 20,685 824,296 28,371 873,352
Analysis by fund
Unrestricted funds - general 17,158 890,402 25,615 933,175 19,343 803,530 28,371 851,244
Restricted funds 100 36,840 - 36,940 1,342 20,766 - 22,108
17,258 927,242 25,615 970,115 20,685 824,296 28,371 873,352

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

5 Income frominvestments —

5 Income frominvestmentsfrominvestments — -
Unrestricted Unrestricted —-
funds funds
2025 2024
Otherincome 4,890 4,833
6 Payrollincome
6 Payroll income
Unrestricted
funds		 Unrestricted
funds
general
2025		 general
2024
Payroll feesfrom members
Payroll feesfrom non-members		 54,062
50,510		 48,549
38,441
Payroll income 104,572 86,990
7 Otherincome
: 2025 2024
Net loss on disposal oftangible fixed assets
Otherincome		 3,544
263		 -
297
eee
3,807 297

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_ NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

8 Charitable activities :
Supportfor PATAManaged _ Training
Settings
Groups
Project		 Payroll
Project		 Total
2025		 Total
2024
2025 2025 2025 2025
£ £ £ £ £ £
Staffcosts
Depreciation and impairment
Restricted directcosts
Loss on disposal
Project costs
External tutors		 4 : 41,356
828
545
-
939
-		 719,481
11,580
-
6,285
41,579
-		 35,239
887
-
-
480
12,825		 67,848
1,597
-
-
7,271
-		 863,924
14,892
545
6,285
50,269
12,825		 787,242
19,210
1,553
-
46,595
12,411
43,668 778,925 49,431 76,716 948,740 867,011
Grantfunding ofactivities (see note 9) . - - - - - 850
Share ofsupport costs (see note 11)
Share ofgovernance costs (see note 11)		 14,092
2,056		 44,290
6,462		 15,099
2,203		 27,177
3,965		 100,658
14,686		 97,045
13,480
59,816 829,677 66,733 107,858 1,064,084 978,386
Analysis byfund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds		 51,721
681
7,414		 791,211
9,279
29,187		 66,003
730
-		 106,544
1,314
-		 1,015,479
12,004
36,601		 ,
59,816 829,677 66,733 107,858 1,064,084

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PATA (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 AUGUST 2025AUGUST 20252025
a
9
Grants payable
Support For
Settings		 Support For
Settings
2025 2024
g £
Grants to institutions:
Other - 850
=
10 Netmovement in funds 2025
£		 2024
£
Thenetmovement in funds is stated after charging/(crediting):
Fees payable forthe audit ofthe charity's financial
Depreciation ofowned tangible fixedassets
Profit on disposal oftangible fixed assets		 statements
;		 8,160
14,894
(3,544)		 7,440
19,210
-
11. Supportcosts
Support
costs
£		 Governance
costs
£		 2025
£		 2024
£
Rent
Copiercharges& leasing
Telephone
Postage&stationery
IT Support		 ;
.		 42,798
1,348
7,489
4,250
16,592		 -
-
-
-
-		 42,798
1,348
7,489
4,250
16,592		 41,568
2,821
6,706
6,017
14,247
Repairs&premisescosts
Conferences& training		 13,384
1,088		 -
-		 13,384
1,088		 42,505
226
Insurance 7,902 - 7,902 7,469
Memberships& subscriptions 2,888 - 2,888 1,861
Sundry costs . 2,919 - 2,919 3,625
Audit fees - 8,160 8,160 7,440
Accountancy
Legaland professional		 -
-		 3,697
778		 3,697
778		 3,284
757
Bankcharges
.		 -
—___—.
100,658
——=		 2,051
—____
14,686
———_		 2,051
—___—
115,344
——		 1,999
——__
110,525
—=——<—_—T=
Analysedbetween
S48		 14,092 2,056 16,148 14,368
PMG
Training
Payroll		 44,290
15,099
27,177		 6,462
2,203
3,965		 50,752
17,302
31,142		 51,947
18,790
25,420
100,658
=———_—=		 14,686
——		 115,344
——_—		 110,525
=—_

Hl | |PATA (UK) | # | | NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) | FOR THE YEAR ENDED 31 AUGUST 2025 12 Trustees | Trustees were reimbursed for expenses of Enil in the year (2024 - Enil). Gifts were purchased for Trustees in ma the year totalling Enil (2024 - £20.40). i]

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13 Employees

The average monthly number of employees during the year was:

Employees
The average monthly number of employees during the year was:average monthly number of employees during the year was:monthly number of employees during the year was:number of employees during the year was:of employees during the year was:employees during the year was:during the year was:		 The average monthly number of employees during the year was:average monthly number of employees during the year was:monthly number of employees during the year was:number of employees during the year was:of employees during the year was:employees during the year was:during the year was:year was:was:
: 2025
Number		 2024
Number
Office Based Staff 17 19
PATA@ ElmbridgeUnderFives
PATA@ Penguins		 42
6		 12
6
PATA @ TinyTots
PATA@ Funbusters		 9
8		 5
7
PATA@ Siddington&Kemble
PATA@Winchcombe
Total		 -
8
—____—
60		 2
7
_
58
— —
Employmentcosts 2025
£		 2024
£
Wagesandsalaries . 802,807 736,076
Social security costs
Other pension costs		 47,955
13,162		 38,760
12,406
863,924 787,242

There were no employees whose annual remuneration was £60,000 or more. Remuneration of key management personnel The remuneration of the 3 key management personnel (2024 - 3), is as follows:

2025
5		 2024
‘
Aggregate compensation 136,569 125,043
136,569 125,043

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PATA (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

14 Otherexpenditure Otherexpenditure - 1
Unrestricted Unrestricted '
designated
funds		 designated
funds		 ss
2025 2024 =
ECC Transition fund
CPD fund		 -
1,454		 1,073
6,188		 os
_—
Refurb fund : ; 1,474 586 ae:
2,928 7,847
15 Taxation . co

15

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

16 Tangible fixed assets

Fixtures,
fittings &
equipment		 —"
cdl
(il
£ q
Cost
At1September2024		 186,435
al
_f
Additions 13,431 a
Disposals . (15,570)
At 31 August 2025 184,296 4
Depreciation and impairment / ,
At 1 September2024 152,147 a
Depreciation charged in theyear 14,894 4
Eliminated in respect ofdisposals (9,285) bao
At 31 August2025 157,756 ——s
Carrying amount °
At 31 August2025 26,540 ;
At 31 August2024 34,290
17 Stocks a
2025 2024 i
£ £ —
Finishedgoodsandgoodsforresale 1,035 402

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| PATA (UK) a NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) | FOR THE YEAR ENDED 31 AUGUST 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |48|Debtors| |L|||2025|2024| |Amounts|falling|due|within|one|year:|£|£| |a| |Trade|debtors|9,426|4,761| |1|||Other debtors|400|795| |Prepayments|and|accrued|income|13,593|8,071| |23,419|13,627| ||| ||19|Creditors:|amounts|falling|due within|one|year| |2025|2024| |i. ||Notes|£|£| |L|Other taxation|and|social|security|16,252|11,161|Z| |Deferred|income|21|18,505|4,665| |||Trade|creditors|5,819|2,515||| |Other|creditors|1,596|5,469| |zz|Accruals|36,728|27,211||| |=|78,900|51,021| |20|Retirement|benefit|schemes|.| |=|2025|2024|a||| |Defined|contribution|schemes|£|£|,|:| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|43,162|12,406|

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Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 21 ‘Deferred income

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|||||||| |---|---|---|---|---|---|---| |‘|2025|2024| |£|£| |Movements|in|the|year:| |Deferred|income|at|1|September 2024|4,665|5,695| |Released from|previous|periods|(4,665)|(5,695)| |Resources|deferred|in|the|year|18,505|4,665| |Deferred|income|at 31 August 2025|18,505|4,665|

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

21 ~+Deferred income (Continued) The trustees consider the above grants and funding as deferred income on the basis the entitlement to the income does not exist at the balance sheet date. Instead, deferred income is disclosed as a liability in the balance sheet. Deferred income comprises of £18,505 (2024 - £4,655) received for trainings courses due to be completed after the reporting date.

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PATA (UK)

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

22 ~=Restricted funds :

The restricted funds of the charity comprise the unexpended balances of donations and grants held’on trust subject to specific conditions by donors as to how they may be used. .

Movement infunds Movement infunds Movement infunds Movement infunds
Balanceat
1 September		 Incoming
resources		 Resources
expended		 Transfers Balanceat
1 September		 Incoming
resources		 Resources
expended		 Balanceat
31 August
2023 ; 2024 2025
£ -
&€		 £ £ £ £ £ £
EYPP (Pupil Premium) 5,510 10,699 (10,543) - 5,666 22,639 (14,258) 14,047
Fundraising 7,074 8,400 (11,359) 1,000 5,116 5,267 (6,272) 4,111
Group Support & Development Fund 23,359 1,342 (9,373) - 15,328 100 (7,414) 8,014
GEM Project
HSBC Grant		 -
2,261		 -
-		 1
(560)		 (1)
-		 -
1,701		 -
-		 -
(830)		 -
871
Build Back Better Grant - 500 (500) - - 8,034 (6,939) 1,095
EYITT Funding - 1,167 (1,167) - - - - -
Rotary Club Grant - - ;
-		 - - 655 (643) 12
Cam Parish Council - - - - - 245 (245) -
38,204 22,108 (33,500) 999 27,811 36,940 (36,601) 28,150

Please refer to the Trustee Report for additional information.

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PATA (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

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23 Designated funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

- Balance at
4 September
2023
£		 Resources
expended
£.		 Transfers
£		 Balanceat
41 September
2024
£		 Resources
expended
£		 Balanceat
31August
2025
£
Sinkingfund
Refurbishmentfund
ECCTransitionfund
CPDfund		 35,000
47,567
6,799
15,294		 -
(14,070)
(1,073)
(6,188)		 -
(1,000)
-
-		 35,000
32,495
5,727
9,102		 -
(13,477)
-
(1,455)		 35,000
19,018
5,727
7,647
104,660 (21,331) (1,000) 82,324 (14,932) 67,392
.
Please refer totheTrustee Report for additional information onthe funds.
24 Analysis ofnetassetsbetweenfunds Unrestricted Designated
funds
funds
2025
2025
£
£		 Restricted
funds
2025
£		 Total Unrestricted
funds
2025
2024
£
£		 Designated
funds
2024
£		 Restricted
funds
2024
£		 Total
2024
£
Fund balances at 31 August 2025 are represented .
by:
Tangibleassets
Currentassets/(liabilities)		 10,588
245,771		 8,996
58,396		 6,956
21,194		 26,540 -
325,361		 6,743.
218,650		 18,510
63,816		 9,037
18,773		 34,290
301,239
256,359 67,392 28,150 351,901 225,393 82,326 27,810 335,529

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

25 Operating lease commitments

Lease At the reporting end date the lease payment for Elmbridge Children's Centre for 2022-23, 2023-24 and 2024each financial year were £8,800 per annum, which has been included in accruals. As the lease is still under 25 had not been invoiced for by GCC whilst the lease was under review. Expected lease payment due for review, no commitment has been made for future periods that requires disclosure. In the previous year there were lease commitments in relation to the Winchombe setting, however this setting was closed in August.2025 and it was agreed that no further lease payments would be due. All lease payments were made by 31st August 2025.

2025 2025 2024
e f
Withinoneyear
Between two and five years		 -
-		 3,960
15,840
Inoverfiveyears - 15,840
—_ - 35,640
———

26 ~—Related party transactions

During the year the charity charged fee income to a related party of £3,039 (2024 - £2,131). At the reporting period end, £710 was owed to the charity (2024 - £329).

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