REGISTERED COMPANY NUMBER: 06258291
REGISTERED CHARITY NUMBER: 1124855
Belsay Daycare Limited
Report of the Trustees
and
Flnancial Statsments for the year ènded 31 August 2025

Belsay Daycare Ltd
Contents of the Financial Statements
For the Year Ended 31 August 2025
Report of the Trustees
Independent Examiner's Report
Statement of Financial Statements
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities

Belsay Daycare Limited
Report of the Trustees
For the Year Ended 31 August 2025
The trustees, who are also directors of the charity, for the purposes of the Companies Act 2006, present
the financial 51atemenls of the charity for the year ended 31 August 2025. The trustees have adopted the
provisions ofthe Statement of Recommended Practi￿ ISORP), Accounting and Reporting by Chaflties.
issued in March 2005
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company Number
06258291 (England and Wales)
Registered Charity Number
1124855
Registered Office
Belsay First School
Belsay
NE20 OET
Trustees
R C Goldwater (appointed 14111122)
C J Shahabeddin (appointed 415123 and resigned 31131251
A S Goldwater (appointed 4151231
R L Gorstige (appointed 2415123)
M V Hayes (appointed 2415123 and resigned 1619124)
L Sym {appointed 011011241
D A Gorslige {appointed 3113125)
A Tvergaard (appointed 29141251
Independent Examiner
Lucy Smyth
STRUCTURE, GOVERNACE AND MANAGEMENT
Governing document
The charity is conlrolled by its goveming document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ènsure
appropriate controls are in place to provide reasonable assurance againsl fraud and error.
Approved by order of the board of trustees on
30 May. 2026
.and signed by..
MrAS Goldwater...............Trustee
Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
Belsay DayGare Limited
I report on the accounts for the year ended 31 August 2025 set out on pages three to seven.
Respective responsibilities of tru8tee8 and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance
with the Charities Act 2011 I'lhe Act"). Th8 charity's trustees consider that an audit is not
required for this year under section 144 of the Act and that an independenl examination is
needed.
It is my responsibility to:
• examine the accounts under section 145 of th8 Charities Act,
to follow the applicable Directions given by the Charity Commission (under section
145{5)Ib) of the Act, and
lo state whether particular matters have come to my attention.
Basi8 of the Independent examiner's report
My examination was carried out in a¢cordance wilh general Directions given by the Charty
Commission. An examination in¢ludes a review of the accounting records kept by the
charity and a comparison of the accounts presentèd with those records. It also inc.lud88
consideration of any unusual items or disclosures in the accounts and seeking
explanations from the trust8es concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit, and consequently no
opinion is given as to whether the aGGounts present a 'true and fair, view and the report is
limit8d to those matters set out in the statement below.
Independent examlner's statement
In ¢onnection with my examination, no material matters have come to my attention whi¢h gives me
cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charrties Act,. or
the accounts did not accord with the a¢counting records.
or
the accounts did not comply with the appliGable requirements concerning the fomi and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
Ihan any requirem8nt that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the 8xamination to
which attention should be drawn in this report in order lo enable a proper understanding of th8
accounts to be reached.
Page 2

Belsay Day¢are Limited
ststement of Financial Activltle8
Ilncorporating an income & expendlture account)
For the Year Ended 31 August 2025
2025
Unrestricted Funds
2024
Unrestricted Fund8
Not88
INCOMING RESOURCES
Incoming resources from generated
funds
Voluntary Income
Activates for generating funds
Incoming resources from charitable
activities
774
861
74.926
3,394
74,225
2,882
Total Incomlng rasources
RESOURCES EXPENDED
Cost of generating voluntary income
Other Resources expend
93,385
97,688
Total resourc•s •xpended
93,385
97,888
NET SURPLUS FOR THE YEAR
RECONCILIATION OF FUNDS
Total funds brought forward
71,196
90,916
{Deficit)1gurplus for th8 Year
114,291)
(19,720)
TOTAL FUNDS CARRIED FORWARD
56,905
71,196
Page 3

Belsay Daycare Llmlted
Balance Sheet as at 31 August 2025
31.8.25
Unrestricted
Funds
31.8.24
Unrestricted
Funds
Notes
FIXED ASSETS
Tangible assèts
7,695
10,261
CURRENT ASSETS
Debtors
Cash at bank and in hand
(41
52,583
52,579
2,505
63,948
66,453
CREDITORS
Amounls falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
56,905
71,196
NET ASSETS
FUNDS
Unregtrlcted fund8
10
56,905
71,198
TOTAL FUNDS
The charitab18 company is entitled to exemption from audit under Section 477 of the Companies Act 2006,
for the year ended 31 August 2025.
The members have not required the charitable company to obtain an audit of Fls financial statements for the
year ended 31 August 2025, in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
a) Ensuring that the charitable ¢ompany keeps accounting records that comply with Section 386 and
387 of the Companies Act 2006 and
b) Preparing financial statements which give a Irue and fair view of the state of affairs of the charilable
company as at the end of each financial year and of ils surplus or deficrt for each financial year in
accordance with the requirements of Section 394 and 395 and which othemise comply with the
requirements of Ihe Companies Act 2006 relating to financial statements, so far as applicable lo the
charitable company.
The financial stalements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006, relating to small Gharitsble companies and with the FinanGial Reporting Standard
for Smaller Enlities (effective January 20151.
The financial statements were approved by the Board of Trustees on .
signed on ils behalf by-.
and were
MrA S Goldwater...............Trustee
Page 4

Belsay Daycare Limited
Notes to the Financial Ststements
for the Year Ended 31 August 2025
1. ACCOUNTANCY POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention and in
accordance with the Financial Reporting Standard for Smaller Entities (effective April 20081, the
Companies Act 2006 and the requirements of the Statemerrt of Recommended Practice, Accounting
and Reporting by Charities.
Incoming resources
All incoming reSoUr￿S are included on the Slatement of Financial Activities when the charily is
legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs Gannol be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fjxed assets
Depreciation is provided at rates in order to write off each asset over its estimated useful life.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable obj8Ctiv8s at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
2. ACTIVITIES FOR GENERATING FUNDS
31.8.25
31.8.24
Parents fees
Govemment funding
Fundraising income
29,195
45,610
3,394
78,199
33,995
40,230
2,882
77,107
3. COSTS OF GENERATING VOLUNTARY INCOME
31.8.25
31.8.24
Fundraising expenditure
Support costs
Page 5

Belsay Daycare Limited
Notes to the Financial Statements
For the Year Ended 31 August 2025- continued
4. NET INCOMINGI(OUTGOING) RESOURCES
Net resources am stated after chargingl(crediting):
31.8.25
2,566
31.8.24
2,567
Depreciation - owned assets
5. TRUSTEES, REMUNERATION AND BENEFITS
No trustees, remuneratian or benefits were paid for the year ended 31 August 2024 (2023 Nil)
Trustees, expenses
No trustees, expenses were paid during the year ended 31 August 2024 (2023 Nil).
6. STAFF COSTS
31.8.25
31.8.24
Wages, salaries & pension contributions & other
staff costs
74,593
76,214
Thè average monthly number of employees during the year was as follows:
31.8.25
31.8.24
7. TANGIBLE FIXED ASSETS
Land &
Buildings
Plant &
Machinery
Total
COST
At 1 September 2024
25,657
191
25,848
DEPRECIATION
At 1 Sèptember 2024
Chargè for the Year
At 31 August 2025
15,336
2,568
17,962
191
15.587
2,567
18,153
191
NET BOOK VALUE
At 31 August 2024
At 31 August 2024
10,261
7,695
10,261
7,695
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.25
31.8.24
Trade debtors
(4)
2,505
Page 6

Belsay Daycare Limited
Notes to the Financial Ststements
For the Year Ended 31 August 2025- continued
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.25
31.8.24
Trade Creditors
Taxation & social security
Other creditors
2,807
520
42
3,369
902
1,304
3,312
5,518
10. MOVEMENT IN FUNDS
At 1.9.24
Net
Movement
At 31.8.25
Unrestricted funds
General fund
71,196
{14,291)
56,905
TOTAL FUNDS
71,196
14,291
56,905
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General funds
TOTAL FUNDS
79,094
93,385
{14,291)
14,291
Page 7