Charlty number. 1125115
ST JOSEPH'S CHILD CARE GROUP
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8T J08EPH'S CHILD CARE GROUP
CONTENT8
Paga
Rofer•nca and admlnhtrntlvo d•ts118 of tho chfftrfty. Its TrU•t8￿ and advl•er8
TN8te88' raport
Independont •xamlnerf8 report
9-10
Statemont of flnan¢lal actlvltle•
Balan￿ •heot
12
Ststsmont of cash flow8
13
Not08 to the flmndal •tatemonl•
14-27

8T J08EPH? CHILD C￿E 13ROUP
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARrrY. rr8 TRUSTEES AND ADVISER8
FOR THE YEAR ENDED 31 AUGU8T2024
Trusts
A McLaren. Chalr
R Frfdge
Charfty rngl•t•rod numbor
1126115
Prlnclpal ¢>ffice
Brfdg• Road
Jder8hot
Hamp8hlre
GU113DD
Shaw Glbb8 (Audlt) Unthd
Wey Court Wost
Unlon R08d
Famham
Surroy
GU9 7PT
Bank•rn
Uoyl8 T88 Bank pk
Prye1

8T JO8EPH'S CHILD CARE GROUP
TRUSTEE8' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Th8 Trust808 preBent thelr annual report together wlih the financlal statements of St Joseph'8 Chlld Care Group
(the tharfty) for the year ended 31 August 2024. The TN8tee8 confirni that the Annual report and flnanckl
stalements of the tharfty cOmply￿1h thp ￿rrent 8tatutrJry requlrements, the requlrements of the charltjls
govamlng d0￿ment and the provlslon$ of the Ststement of Recommended Pract￿ (SORP), applicabl8 to
charltt8s pr8parlng thelr aGGounts In accordance wth the Flnanclal R8portIng Slandard appllc8ble In the UK arxl
Republlc of Ireland (FR8 102) {effectfve 1 Janugry 2015).
ObJoGtlve8 and acdvftla8
Poll￿98 and ObJethe8
The purpo88 of the tharlty18 Id8nllflad In our objects
To provlde ￿ nece88ary faclllti88 for th? dauy c*re, rerntbn end educatton of tho chlldren dwlNJ out of
school hour8 and school hollday6',
b. To provlde opporiunlU8s for play and edU￿tIon for children wh118t Involvlng paTents and carers;
c. To advan(* the educatlon and tralnlng of person$ In the prov181on of such ca￿. edu(zllon and recreallonal
facllitleg.
The charlty has once agaln p*tsmiod well 8gaSn8t Its objecllves, the Ymrf( to Increa8e capaaty of our Breakta8t
Club and Tea T(m• Club ojntlnues futher recagnltlon of our LK)mmlknent to education and the communlty. Th18
refiects the WO￿ of the whole of St. Joseph'8 Chlld Care Group indudlng: St. J08eph's Nur8ery. SL J08eph's Pro
School and St. J08eph'8 Tea Tlme Club. We alm to p￿de tha nece8saryfacII￿os for parents to have hlgh
quallty TAYap arDurKI chlld care. To engure that all pre 8chool puplls havo a￿e$S lo quallty chlld c8re. We alm to
Improve the 8UPPOrt for parents and offer thelr chlldren a good stsrt to thelreducaion enabllng chlldren and
parenls to have Increased Ilfe chances.
In settlng Ihe charftys objectlves and actMUe8 the Tru8tae8 have glven careful con8ldeth. to tho Charlty
Commbslon'8 general guldance on publlc benefft.
The charfty offers hlgh quallty Ghlld (•re at an afftirdable prtce. The pubnc benafit from bolh th8 quallty and care,
and as a nonprofft maklng organlsatton, Ihe affordability to parents. As a result, parpnts retum to work or
thelr studl8s provkllng grealer Ilfe than(*s forthelrfam11188. In addltlon, the CTSA has been provtdlng support
and tralnlng to other schods, although It 8thtttes been greatly reduced SIn￿ th8 d8m18e of the teacher
Inlng a$p8(
Its alms, IncludlNJ detd18 of the t88ugs It seek8 to tac*la and tho th8ng88 or dlfference8 It $8oks to mako
through Its acllvltlé8;
how the achlevement of Its alrn8 wfll further Sl8 legal purpo6e8;
Its 8trategle8 ft)r 8th1ev5ng Its stated alms and obJecdves;
the crfterfa OT measure8 tt use8 to 888es8 8ucce88 In the r8POrtlng perlod; and
the slgnlflcant 8CtlvStl88 undertaken Ondudlng Its mein programmes, projects or serv1￿$ provldad).
explalntng how Ihay ￿ntrIbUte to the achlevement of Its ststed alms and oblectlves.
In 86ttlng objectfves 8nd plannlng for athltles. Ihe Tru8t8es hav8 gfv8n due consfderation to gengral guldanca
publish8d by the Chaffty Comml881on relallng to publlc benafi( Indudlng Iha guldanc8 'Publlc beneflt runnlng a
charlty (PB2)'.
b. Grant4Mklng pollcl08
The Object Of the charty r8fl8cts the prlorlty of support fw St. J06eph'8 8¢hool. Grants are m8de only to support
SL Joseph￿ Cathollc Prlm8ry Sth)ol and other entitles that benefit tho school.
Page 2

srJo8EPW8 CHILD CARE GROUP
TRUSTEES. REPORT {CONllNUED)
FOR THE YEAR ENDED 31 AUGU8T 2024
hlovamants and perfornionco
Perforn￿nce agalmt pr8vlou8 obJodJve&
To contlnua to meet the objects of th8 Cherfty (Achlèved)
To rnalntaln the lon*t8rm of the charlty thrnugh ttght Ilngndal post pandemlc (ACHIEVED)
If Inspectsd get at least a ￿00D. gradlng (NOT INSPECTED)
To 8lowly dose do¥m CT8A (ACHIEVED BUT STILL IN EXISTANCE)
To bulld up r888N88 (ACHIEVED)
Support SL Joseph'8 Sth)ol ffnancWly th an at loast £16,000 donallon In th• n8xtfln8ndal
yaar.{ACHIEVED>
Tho CTSA 8tlll gen8rale8 a emall amount of Incoma Ihough Its aotlvltles In supportlng 8th(xJ18. Th18 ha8 greatly
reduced 8lnc* we stopped the teacher tr81nlng 88pecL Wo wlll revlBw thls annually. It 81111 do88 genernle an
Incom8 whlch could then be u8ed forlhe b8n8fft of tha CCG.
Th$￿0 achlevements rneet our legal requlrèments and In 80 dolng we remaFn commltted to the educallon of
(*tlldron. Our 8trategle8 tor 8chlevlng our objects center around the provhlon of hlghquallty tr8lnlng for our 8taff.
Th18 en8ure8 h￿l￿Ual￿Y prov181on of our dellvory. To make Sure that thè sathng8 are financlally vlable. We uae
tha Idtowlng crfteTla to measure 8UCCa88 of th0 80tUng6.
1. Foedba¢k from parnr
l Feedback trom OFSTED
3. Reportlng from 8etttng managem8rt
4. 18 Ihe charfty flnandelly vlable.
5. Have we matntalnad a hlghlgvel of 8tafflng qu811fic8tlon8?
P8g8 3

TRU8TEES' REpoirf (CONTINUED)
FOR THEYEAR ENDED 31 AUGU8T2024
Financlal r•vlew
Gothg concern
After maklng approprfate enqulrbs. Ihe TnBte8s tove a reascYAbla oxwllon t￿t lh8 dHrlty ha8 adequate
re8ourco8 to conttnuo tn operadonal exlstenca fty the foreseeable fulure. For thls reason, they contlnue to adopt
th8 gotng concem basls In preparlng the finandal statements. Further detalls regardlng the adopuon of the goin9
corKxm be818 can be fwnd tn the accountlng pjlldos.
b. R880m8 poll
In Ilne the Chlld Care Graup re8erve8 poW, ts Chlld Care InterKJ8 *) bulld up a r880rve equivale
to three monlhs qjeraffng L¥J8ts. TNS reserve would I￿ be ￿d. Ifraqulred to do 80.10 (%wer the ￿sts
associated wlth wirKling dthvn Ihe wTh49lon.
The Charfty has h&1 8 s￿￿8￿￿ 8Ixt￿? ￿15 In operallon. We hava 8UCte38fufy developed all setungs and
they contlrwe In a 80und IlnarKIAI pogltbn desplte Ihe Impact of ts Pandemlc. Th Charfty Lx)nttnues to work In
assodatlon vAth SL Joseph's SctKd lo pr￿r￿ts the use ofthls Communlty RTh)m. Tho 8ettlng8 contlnue to run
IrKlopendenty on behalf of the Charfty. Thts has beon a v8ry challenging ygar a￿[n because of the current
e(x)nomlc envtronment *thkh18 8et to conknue fDr Ihe foreseeab￿ fi￿re. The Incluslon rf the CTSA for thls
has had a poslove effecL Tr clwrlty has to chaHerying financlal crmdltiM& Tlght financKg1 t¥ntrol
WUI ￿n￿u8 to b8 our maln for the comlng >wr togthrwilh pr•paraOon for Iwgckn.
PrfrKlpal fvndlrvJ
There arg n(w three ￿ncIpe1 I￿￿7r¥ 8r￿[c
Foes IB the law lundlng 8¢xwce and18 pald tyl￿ parents.
Earty Years Fundlng Gran( th￿ provld88 for 15 hours of free fvndlng to parents pld dlrefAty lo the
s6tUng for thlklrnn aged 3+, an addluonal 15 h(xHs fundlng fOr￿k￿￿ parents.
TralnlNJ fees g8n8rated ty ts CTS
There was a 8urplu$ for Iho ￿ of£10￿7 8Th1, at th8 w end. the L*arfty hald total Te8erve8 of£116,118.
There were no fund8 held tr rostrkted wrposo& The Cost arKI Lmry Qisls h88 al￿ impacled wlth ra8p8(A to
our after school provlslon. Thls * re￿¥th well lyjt It sllll repr88ent8 a slgnlficant evenL We h'ave 8 dear plan
wlth r8g8rd8 to our Staff to pupH8' ratlo to ensur8 thet W6 aro finanadty viable over long temi. Trustses hava
do8ely monltored Ihe financlal perfomw ￿ the Irthvklud stlngs to mlnlmlze any ii8k of failure. Golng forward
the Irustee8 wlll adopt the 88me strategy, ID Insure that ttk9 v￿lity of the £elllng are alwaya con4d8r8d. An
extemal OFSTED In￿n WIEI vafidate thls fvrther.
Page 4

STJOSEPH? cH￿D CARE GROUP
TRU8TEEV REPORT (CONllNUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Consdlutlon
st Jo86ph￿ Chlld Care Group was rgglstered wlth ts Charfty Commlsslon on 22 July 2008, rt• numb8r
1125115. The (*arity 13 &￿ed by Its consllth adopted on 7 May 2￿.
The prfndpal obbcts of are:
There have b88n no (*ar¥Je8 In the objeckn 8lrK• th0188t rwt
The menagament of tha d￿rtty1& th• rp8pon&MIty of the Tnistso& TfU8teeg are appolnted by vlrtua of belng
memb8rn of tho dwrlty or membern of St Jo8eph'8 AcadwW8 D1rert0r￿, Tr￿ are oppolnted by
membernhlp eleclon.
Trustees arn recnrtted thrO￿h 8dvef1181ng wttNn the communlty 8rKI dloc•s8. Tharn Ihan have lo apply through
OFSTED lo erffjure that all TN8tees are fft to ￿rry ¢xrt the requlrermnts ofthe p08L On(* approved the Chalr of
Ihe Tr￿￿818 awlnted ty eledkffl. AU Tn*O8 rnc•fve Inth(Il¢x

8TJOSEPHS CHID CARE GROUP
TRUSTEE8' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 fvIIGusf 2024
SINcturei goveman¢o and manayernnl (wrtlN•d)
organtsa1l￿aI •truGtsre and daclthn4Mklng pollclgs
Tru8ftss- Appolnted
Roglstared Person - Appolnfed by Tru8t888
Sotllng Manager. Appolnted by the Reglstwed PeT8on
Declslon Maklng
The Trusl88s hold the overatl re8pon8bllty for 81] the 88IUngs Indudlry ffnandal arranganerrts I Compllanc81
Healh and Safgty. All dewlonB relating to tha obiacts of the charfty arg th8 re3pon8lbKIty of Ihe d￿rity. Th[8 also
dudes approvlng polky and procedurB8.
Th8 r8glstored pernon18 delogated all c¥Jnplknco regath to the Ctwdlth Stattts lor all the 8etUNJ&
The 8ettlng managers are dO￿g8￿ 811 the 'dayto resp￿
Maws pay Is set through wfomm GyAe and benchrn8￿ed 8g81n8t th8 Industry
4erag88. Thls18 8190 ts ￿se for staff at all IB*ls. The ctsrlty (*mplleg wlth a118SP8cts of mlnlmum vrdge
leglslaffon.
Pwtlcular5:
Appothtmont of Now Tn*tso8:
Tru8tees: Three Truste88: AIL8on MciArnn {C￿1r), Rk*wd FthJN Slepharfe D8w
RogIster￿ Person: Blll Jwnes
S•tdng Managgrn:
son O'shga {PS)
Zuzana Davls IN)
Jllllan CalTh* ￿TC>
Blll Jam6s (CTSA)
Sal8rle$ for key management staff aro set ty th8 Trn￿t wllh the support of Flnance Officw. In a(wrdanc8
wlth the chaiitys Remuneralion Pdlcy and apwoved bythe Tn￿te8& Local and comparator8 are taken
Into account. alon￿de 1ndl￿dual r8srJoMbllty18vels and p6rfomMnce.

TRusfEEV REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
e. Trust￿$. Indemnltle8
In a￿￿Idance ￿ nomHI rnmm8rclal prth the tharlty ha8 purcfosed Srwrance to protect Trustees and
offi(xrn from clalms arfslng from r￿￿ent a(a* emx8 or omlsslons oc¢uTrfry whlEst on d￿rffy Im￿1n￿8￿ The
Insuranc8 provfdes a)ver up to £5m on any on• d8lm and tha c¥)st Lrfthls Insurance ts Induded In the tolal cost.
Se8 Page 1
Plans for porAod8
To contlnuè to meet rfthe Clkgrty.
To m8lntaln the Iwtsmi fukne of charlty thrryjgh Ilght ItrBndal cordrol ky)8t pandemlc.
f Inspected get at le88t a Wotr 9Rd1￿.
To end the SLA Iho schod regarthw Wng8
To ￿lld up re8erve&
Support SL j￿ph,8 SrtKMI knncknlty ¥Ath an at leaa £51,CIXI donalkffl In Ihe nextfinandal ￿ar.

8TJOSEPHE CHILD CARE GROUP
TRU8TEES' REPORT{CONnNUED)
FOR THE YEAR ENDED 31 AUGU8T 2024
81atemonl ofTnth' ro8pon81blllti
The Tr￿tee8 are r88ponslble for weparfng th8 TN8ts8¢ raport and tln•n¢knl 8tstem8nts In 8ccordanoe vAfh
appllcable law arKI Untted Klngdom Actr)untlng Slandard8 (Llnlted Klngdom GeneTally Ac• Acc￿nt￿9
Pra&k6).
The law appllc4bl8 to charllleB In England & Wales requlre8 th• Trust888 to prepare flnanclel 8tatements for
eath finandal whlth glve a true 8fKI falr vlew of the 8tato of aff8lr8 of th8 charlty and of Its Incomlng regource8
and appllGallon of r980urce8, Includlng Its Income and ejqJendl￿rO, for that perfod. In proparlng tIMe ffnanclal
8tatements, the TruBtg08 are requlred t
eelect 8ultsbl8 accounllng polkl88 and applythem QDn8f8t8nty,
ob8erve the melhod8 and prtnctpl89 of th• Ch8rld88 SORP (FRS 102>;
make Judgment8 and accountlrvJ &8tlmqtfr8 are rea80n8ble and prudent;
State whether appllcgbl8 UK Acix)untlng Standards (FRS 102) have been follo**d. 8ubJ8ct to any materIal
dgparturg8 d18¢1osed and explalned In th8 flnanclal Btatements;
preparn the flnanclal 8tatements on the golng conc8m ba818 unle88 tt18 Inapproprlate to pre8ume that the
ch8rltywlll contlnue In bu81no88.
Tho Truth8 are r88pon81blo for k*ng adequate accounthw racord8 that arg 8uffid8nt10 8how and explaln
tho ch8rftyI8 tran8aGUon8 and d18do68 FArfth rna8onable accuraoy at any tlm8 Ihe ffnanclal p081tE¢n of the oharlty
and enable them to en8ur8 that the ftnanclal 8tatgrnents compty wlth Ihe Charftle8 Act 2011, the Ch8rity
(Ac¢oun18 and Report8) RegulaUon8 2008 and the prov181ons of thg Tru8t deed. They are 8180 re8pon81ble for
8afegu8rdlng the a888ts of the tharfty and hen¢8 for tsklng re880nabl8 Step8 for tho pr8vonUon and detecllon of
fraud a￿1 other IrrggularltJe8.
roved by ¢Jrd8r of the m6mber8 of tho board of Tru8tee8 and 81gned on Ih8lr bohalf ty.
A McLaren
(Chalr of Trusto08)
"" Ic2S
p￿e8

ST JOSEpif8 CHILD CARE f3ROUP
INDEPENDENT EXAMWEifs REPORT
FOR THE YEAR ENDED 31 AUGU8T 2024
Indepondontwmlnofs rawtto tho TnNtees of * JoMph* Chlld Caro Group fth• ¢harlV)
I repurt lo the ctharfty Tnfyte86 my ey2mlrdlon ofts ac¥>xuts (a thg 1*• ts the yw WKled 31 Au
2024.
Re8pon6th1111108 and bath ￿ rpport
requlrements of the Ctwttk8 Art 2011 (Ihe 2011 Arf
l In rew of my exarnir•kn ofts (kn1rf8 acc¥)uth carrled (Mjt ur￿r 8ecthn 145 ofthe 2011 Act and
In carfylng out my examlnatton I love fomchved the appffcable Dlrecthns glv8n by the Charlty Corrdnl8slon under
Section 145(5Xb) 2011 A(
Indepondont •xamln•f8 Statement
Slnce tha thatW8 gross Ina)me exceeded £250,QOO your axamlner mugt be a member of a bLxly li6tsd In
8ectlon 145 of the 2011 A¢L I ¢4￿fim7 that l am quthd to urmlartakn the examlnallon bec8use l a member
of ICAEW. whlch18 one of the118ted b(xfia&
Your attentton18 dravm to the faca tht the cFArity has prep8r8d lh8 acoxttts In 8Éxx>TdaTh￿ wlth Ac¢ountlng and
Reporttng by Charftles: &atement of Rec￿Mn￿￿Bd Practlc8 applksble to chathles preparfno thelr accounts In
aiwrdance wllh ts FIna￿￿1 RepoTUng Skndard appllcable In the UK and Republlc of Ireland (FRS 102) In
prBference to the Accountlng and Reporung by CtArMes: Statement of Rettxnm￿ed PMctlce138ued on 1 Aprfl
2005 Is referred to In Ihe extant regkn but h&8 been wlthdrw4nL
l understand Ihat thls has b￿ In erder a￿￿ffits to a true fakvlew In accorkn wlth
accountkng re(￿rdS In regpect ofthe L*aTty as reqLthed ty 28ction 130 ofts 2011 Art or
the accounts do not arxxKrl Ilme recuds: or
the acc(xJnt8 do not comptyvAth Ihe appltcable wulr8ments concernlng the form contant of
actounts 8et out In the CharTbes (AC1￿￿ts and Raports) Regulatiorffj 2008 Other trAn any rgqulrernenl
that the accounts glvo a and fav Is rH>t a rnattw ￿￿sIde￿d 88 part of an Ind8pendent
ex8mlnallorL
I have rKJ concams 8nd hwe come across no (th8r rnatters in connectlon WSU) th8 examlnafjon to whlch
attenljon shoukl be drawn In thls report In order to enable a proper LThlerst8nolru of lh8 accounts to be reached.

ST JOSEpTrf8 CHILD CARE QROUP
INDEPENDEMf Ex￿AlNElys REPORT (CONTINUED)
FOR THE YEIR ENDED 31 AIGUST2024
Thls report h made solely to the charws Tnth, 88 a body, In acfx)rdanc* wllh Part 4 ￿ the Charlties
{Ac¥J)unts and Reports) Regulafjw￿ 2Tr)8. My work has been urmlertaken 80 that I mtght State to the charws
Trust￿ those matters l am raquIr￿1 to state to ttwn In an Ir￿ent exarninots report and forno othw
purpose. To the fuUe8t extent pernthd by law. I do not awt ￿ assume rn8pw￿blllty io anyone 0th8r than Ihe
th8rlty and lh8 ¢harity8 Trustees a8 a body. for mywork ￿fOr Ihls rewL
s￿r￿d.
ma￿ Dlc
Shaw Glbtrffj {Awlt) Umlted
Wey Court We81
Unlon Road
Famharn
Surrey
GU9 7Fr
26 Jun 2(r25
Pffje 10

srATEMEiif OF FINANCIAL ACTIVITIES
FOR THEYEAR ENDED 31 AUGU3T2024
Unrestrfctad
Totsl
funds
Tolal
fund8
2023
Incomg from:
Donallons and legaclas
Charitable advltses
Other In￿rne
50
531.338
12.020
559,637
15202
15302
Total Incomo
574A39
543,408
Charftsble actfvitle8
577.242
Total Oxpendlture
577,242
Not MoV￿nt In fun
10297
10397
(33,834)
RKonclllatlon of funds:
Tolal fund8 br￿ht forwwd
Net mmmerrt In funds
los￿19
10397
105019
10397
139,653
(33,834)
116,116
111116
105,819
The rntes on pages 14 kn 27 form part rftr￿8 financaal 8t&temorts.

ST JOSEPH% CHILD CARE GROUP
BALANCE SHEET
AS AT 31 AUGUST 2024
2024
2023
Flxgd assets
Tangible a88ets
13
3.331
3,331
CuThent a886ts
Stocks
D8btor8
Cash at bank arKI In hand
14
15
3,502
1.196
110,562
133,518
139,020
114.840
Credftor8." amounts falllng due wthtn one
(23,533)
(12,352)
Not curront a￿ts
114487
102.488
Total a¥￿t818￿ currenl IlablllU¢s
104819
Total net a880ts
116.116
105.819
ChaTIty funds
Restricted fund8
Unre8trktod frJnd8
18
18
105.819
Total fund8
116.116
104819
Tho fin8nclal slatsmnts were approved and Aulhorf9ed for Issue by the Tru8tee8 and slgned on thelr b8haf by:
A McLaren
(Chalr of Tru8toe8)
Dalo:
25+K 202S
The notes on pages 14 to 27 f(Thi part of th880 fln8nc1818taternents.
P8g8 12

ST JOSEn￿ CHILD CARE GROUP
STATEMEKf OF CASH FLOWS
2024
2023
Net used In r4)eYaUng acll¥lU86
(54,873)
Nat W6h provld¢d by Investlng actlvlll88
Cash Ilows from flnanclng 4th11108
Not GaBh provlded by flnanclng acll
Change In cash and ea#h •qulval•nt8 In th• y•or
C88h cash 8￿jIv￿ents at Ihe baglnrth of tr*
<54873)
16&435
110,562
Cash and c88h •qulvalants at the end of thfr ygar
21
I33￿18
f10,662
The notes on page8 14 to 27 fm part ofltro8e fln•thl statem
Page 13

8T J08EPH% CHILD CARE GROUP
NOTE8 TO THE FINANCIAL 8TATEMENTS
FOR THE YEAR ENDED 31 AUGUST 20
St Joseph* Chlld Care Group18 a reg16tered Ch8rlty. charty number 1125115. The charfty18 governod by
Its con8tKutlon 8dopted on 7 May 2008. Its reg18ter8d olNc& J8 Brldge Rood, Aldarsho( Hgmp8hlr8. (3U11
3DD.
Ao¢ountlng pollcl•8
11 Ba818 of proparatlon otflnanclal 8tatoment8
Th8 flnanclal Statements have be8n prepared In aC%Ordan￿ wfth the Charttle8 SORP IFRS 102) -
Accounttng and Reportlng by ChaTltte8: Statemant of Recommended Pracllce appllcablg to charltl68
preparlng thelr a(xounts In a￿1rdance wtth the Flnanctal Reportlng Standard appllc8ble In th8 UK
and Republlc of Ireland (FRS 102) (affecfjve 1 January 2015), th8 Flnandal Reportlng Standard
applFcable In the UK and R8publlc of IrolarKI {FRS 102) and the Chadlles Ad 2011.
The finandal 81atoments be8n weparad to glve a IruB and falrf v16w and have d•part8d from
the Charltl88 (A￿Unts and Reports) Regulalon8 2008 only to the extent requlred to provlde a
and f81f vlew. Th18 departure has Involved followlng the Charttlas SORP (FRS 102) publlbhed on 18
July 2014 rather than Ihe Aco)untlng and Reportlng by Charltlo8: Statement of Recommended
Practloe effethe from 1 Aprfl 21x15 whl¢h ha8 81nce b8on wtthdrnwn.
St Jo88ph'B Chlld Carn 13roup meets the deflnltton of a publk benafft entlty under FRS lir2. A88éts
end Uabllltle8 are InM8lJy recogn188d at h18torlcal cojt or trarwactlon value unl888 0th8rw18e 8tatsd In
th6 Yelevant a￿￿n￿ng pollw.
22 Golng oono•m
The Tru81888 con8lder Ihat thern ar• no materlal urMXrtalntta8 about the tharftY$ ablllty to (>3nUnue
a8 a golng eoncom.
2J Incom•
All Incfjm818 rn(wnl8ed 1￿ce tho tharlty hag enttuofflent to the Inoame. It18 pmbable that tha Incom8
wlll ba reL%fved and Ihe amount of Incom8 re(¥lvth be measuréd rellably.
Wher8 the donaied gcod 18 a ffxed 888et, It 18 measured at falr val￿, unl888 It18 Impraotlcal to
Mea￿re th18 re118bly, In whl¢h (288 the cost of the Itom lo the donor 6hould be u8ed. The 981n 18
recogn188d 88 In￿rne from donatbn8 and a CA)ne8p￿dIng amount 18 Includad In th8 approprlate
fixed assel cla88 and deprncialgd over the u$ofv1 economlc lffe In a¢xordanc8 wlth the charFty8
countlng pollcle8.
On recelpt donated prof8881onal 8ervlc88 and f8dllde8 are rerxJgn18ed on the ba818 of the value of
the glft lo the charlty whlth Is Ihe amount tt would have b88n wtlllng to Pay to oblaln servlces or
f8dlK]es of equlval8nt 8conomlc beneflt on the open market a coffe8w)dlng amount Is thorb
racogn188d In expandlture In tho perlod of rec*lpl.
Other Incomo IB recognl8ed In th8 pgrlod In whlch It18 reLYlvable and to the exlent tho goods have
bean provlded or on coM￿8110n ol the 8er4lee.
P8g8 14

STJO8EPHS CHIUJ CARE GROUP
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 AUGU8T2024
untlng poHcl•8 (contlnued)
EXp&r￿re Is re(x)gnl8ed an(￿ Ihere ts a legal or (￿StrUctIve obllgation to transfer econornlc benefft
to a thi￿ paty. It18 pmbth that 8 tran* of econ(¥nk ben8fft8 b8 requirBd In settlemgnt and
the a￿￿￿nI of the obllgakn wi be nwasured relkbly. Expendliure18 classtfied ty actlvlty. The costs
of e8¢h athvlty are made ￿ of the total of dtrect ¢￿ts and 8hared (x)sts, Indudlng 8UPPOrt costs
invo￿￿ In undertskkng eath ath￿ty. Dlre(* Lxth attsfbutable to a 81nts acfvlty are allocated dlrecty
to trHt a¢livlty. Shared o)8ts o)ntskn to more than on8 aC￿￿ty and support costs whlth are
n¢A altrlbuiable to a 81ngle aclmty are aPp￿led bet￿￿n those acUvttkn8 on a baslB ￿nsIStenI wllh
charges alloc*led on ihe p￿ttOn of ts as8ef8 use.
Exp￿￿Te on th8rftsble acUv11185 IB In￿rred on dlrécty unde￿r￿j thè aClfvtt￿S whlch fvrther the
charlV8 oblethes, as ￿?1] as any aBs<Jdated wpport costs.
rell8bty by tha clwtty. thL8 Is nornwlly upon nolficatbn of Ihe Intemt paKI or payable by the Instlbjtlon
Twthle Ilxfjd a888ts u>slbvJ £1(M) or mcfe are Ca￿l￿ed and rewnFBed futur8 econornlc
b￿effl3 are probAblo and tha cost or of the asset be m8a8ured rellably.
Tanglble fixed a8set8 are Inludty recognlsed at (yxl. After recc>Jkn, under the ¢x)st model, tanglble
flxed a88et8 are m&sured at Q)81 less a(X￿mUlat8d depred8tbn and any atxumulated Impalmient
Ioss83. All costs Inwrred to brfng a tan* llxed ￿t htto Its [ntan￿ condltlon should be
Induded In Ihe maawrement of o
Depredalon Is charged 80 QS to allo(xte tho (x)8t of tanglble fixed a￿ts le9s thetr resldual value
over 8sthnatad u8ehd .
- 10% arKI 20% Stralght Ilna
. 33% Stralght Ilne
2.7 Stocks
stock8 0T8 valued at the lower ol cost and net reallsabl8 valu8 after ￿kIng du8 allowance for
ob801ets and sIrm4r￿n9 8tock& ￿ Indudes all dtrect CO8t8 8Th18n approprfate proporuon of fixed
Trade olher debtors are rBC(Jgnised at the 8etf18mant amount after any trade (knunt offered.
Prepa>Ynents ar6 valued at ts arnount net ofany trade d18¢￿
Page 16

ST J08EPH'8 CHILD CARE GROUP
NOTES TO THE FINANCIAL 8TATEMENT8
FOR THE YEAR ENDED 31 AUGUST 2024
A¢counthig pollclos (¢ontlnued)
19 Cash al bank and In hand
Cash at bank and In harKI Include8 cash and 8hort4erni hlghly Ilquld Investrnents wlth a 8hort maturlty
of three months or le8s from th8 date of acqulsltton or op8nlng of tha depostt or 81rnllaraccounL
2.10 Llablllt108 and prov181ons
Uablllues ero recogn18ed when therg [8 an obllgallon at the Balance St￿8t date as a result of 8 p88t
even( It Is prob8bl8 that a transfer of benefit wlll b8 requlred h 8e1t1emw￿ and the arnount
of the settlement can be e8ttmated ￿lIably.
LlabllMle8 are recognl88d at the amount thal Ihe cEwrlty antlcTpat88 It ￿11 pay to 8ettle tho debt or the
amount It has r8celv8d a8 advanced paymant8 for tho goods or 8er¥lcgs It rnU81 provldg.
Provislons are measured at the best 88tlmate of the amounts requlrnd to 8etdg the obllgatton. Where
the effect of the Ilme value of mon8y1s malerlal, the provlslon18 based on Ihe pre8ent value of those
aThoun18. dlscounted at the pre-tax dlsGounl rate that rnflacts the rfsks spedftc to Ihe Itablllty. The
umvlndlng of th• d18Munt18 rerngnlsed in the Sfatem8nt of flnandal actlvlUe$ 88 a financ8 cosL
111 Pon8lon8
The thqrity operates a deflned o)ntrlbutlon p8n81on scheme and th6 pen81on thargg reprn8errt8 the
amounts payable by the charfty to the fund In respeci of Iho year.
2.12 Fund accounlln9
Gonerai funds are unre8￿CEed fvnds th are av8llabl8 for u8e at Ihe d18¢rotlon of the Tru8tee8 In
further8nca of the general obJecflve3 of tho charliy and whlth havo not been dAgnated for other
purposes.
Page 16

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGU8T2024
Tolal
fund8
fun(
Totsl
funds
2023
2023
Donations
Unrestrlcted
fund8
2024
funds
2024
302.8(6 302,806
255,844 255,844
987
Furthg
Tralnlng
Total 2024
559,637
559,637
Total
fund8
2023
ndg
2023
FurKIiTVJ
Tralnlng
209.612
57.637
209,612
57.837
Tolal 2023
531,338
531,338
Pap 17

ST JOSEPHE CHILD CARE GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AU(aJST 2024
Total
fund8
2024
funds
2024
15.134
18
Bank Internst
11134
18
15,202
14202
fimds
2023
2023
Unlknn Sde9
11.500
11,500
20
Olher IncomlNJ re8OU
12,LY20
11020
Summary by fund typ•
Unre8trtthd
fund8
2024
Total
2024
Chafftable actMts8. ¢hM care
Ch8rltabl8 adlvlUes- tralrthg
584.768 584768
(226)
Pagfr 18

8T J08EPH'8 CHILD CARE GROUP
NOTE8 TO THE FINANCIAL 8TATEPAENT8
FOR THE YEAR ENDED 31 AUGUST 2024
Analy•l4 ol w)endltsro on eharllabl• actMU88 Iconllnued)
8ummary by fund typo (conllnuod)
fund8
2023
Tot81
2023
Charftable acttvlde8- e￿Id oarn
Ch8rlt8bl8 actfvlll88- tralnlrwd
499.622
77.720
499,522
77.720
677.242
5r/.242
Anatyg18 of •xp•ndlturo by actlvlllo•
A¢dvltle8
undertaken
dlrectly
2024
8upport
Total
nd8
2024
2024
Charltable acaivllleB- chlld car•
Charltablè acUvlU08- tratnlng
659,428
(22e)
6,340
561788
(226)
559,202
S.340 564.642
Aedvftle8
undertaken
dlrnclly
2023
Support
Total
fvnd8
2023
2023
Charltable aco¥1tt￿- chlld care
Charltable athttle8- tralnlng
495.794
77, 720
3,728
499.522
7T.720
573,514
8,728
577.242
Paga 19

8TJOSEPHE CHILD CARE GROUP
NOTES TO THE FINANCWL 8TATEMENTS
FOR ThE YEAR ENDED 31 AUGU8T2024
Ana￿1$ ol •xpandllure ty acilth (eontlnuod)
Analy•lo of dlrnct Gog18
Total
fund8
2024
Chlld car
2024
Tralnlng
2024
Staff co8t8
SupplleB
In8uran¢e
Rent
Tralnlng
399,174
10,382
2,016
30,000
399,174
10,382
2,018
30,000
618
(878)
45.000
5,078
870
4.124
Legal and Profe8•lonal Fees
Repalr8 arrfl Malnten8nc•
Sundry Exper*
Deprgclakn
Donallon8
Unlfomi C08ts
Advertlslng
5.078
870
4179
2,702
51.000
7.811
65
51.000
7.611
179
{226)
559,202

ST JOSEpTrf8 CHILD CARE GROUP
NOTES TO ThE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 fvJJGUST 2024
Total
2023
2023
2023
345,374
374,202
8,710
17,044
1.516
1. 700
27,000
10.000
37,000
4758
¢393
10,15t
000 20.￿￿ 44000
4141
1925
2,168
I,Lf27
(124)
3,476
6Z611
11.137
24
Supplle8
Insuran(•
R8nl
Tralnlng
Repalrs and Maknterw
1168
1,027
(124)
3.4T6
61611
11,137
1,056
Loan Inter88t
Donalions
rtlslrvJ
1.056
494794
573,5Y4
Donatlon8
2023
,000
54440
6,171
st Jo88phb Cathth CIHKth
61.000
62611
Tho lrKIep￿d￿ examlnets rnm1w￿atlm amowts to an kndep6nd&tt examln8r fee ofQ770 (2023.
£1710).
Pw21

ST JOSEPH'S CHILD CARE GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
10.
Governance Costs
Unre8tr1cted
funds
2024
Total
funds
2024
Independant examin6tts remuneratir>n
Ac¢ountancy fees
2.770
2.570
2,TlO
1570
5,340
Unr8sti7ded
funds
2023
Total
fvnds
2023
Independant examlnefs r8muner8tion
Accountancy fees
2,710
1,018
2,710
1,078
3. 728
3, 728
11. Staff costs
2024
2023
Wages and salaries
Social se￿rity costs
Contribution to defined contr5bution pension schemes
342,350
18,158
38.666
330,981
14.019
29,202
399,174
374,202
The average number of persons empbyed by the charlty durfng the year was as fdlows:
2024
2023
23
25
The average headcount expr6ssed as full-time equN8lents was:
2024
2023
15
16
Page 22

ST JOSEPH'S CHILD CARE GROUP
NOTES TO THE FINANCIAL 8TATEMENT8
FOR THE YEAR ENDED 31 AUGUST 2024
11. Staff coots (eontlnued)
No employag recelved remunerthn 8mountlng to more than £60,000 In 8lttw ￿ar.
Durfng year endjng 31 August 2024 thg key management p8r80nn81 r8celved remunarallon totalllng
£93.407 (2023: £96.793) and pen81on contrfbullons tolalllng £15,861 (2022: £14A37) were made on thelr
behalf.
11 Tru6t8M' remunerallon and expen8
Durlng the no Truskes recelved any rgmuneraflon or olher benefft8 (2023- £NIL).
Durlng the yw end&1 31 August 21r24. no Trustee expenses havo be￿ Incuffed f2023- £NIL).
13. TangIb￿ fixed asgats
FlxiureB and
fittlngs 4ulpmont
Total
Cost or valuatlon
At 1 September 2023
4166
40,374
At 31 AUg￿t 2024
34208
4.166
40.374
Deprnclatlon
At 1 September2023
char￿ for the year
4071
95
37,043
2.702
4607
At 31 August 2024
34579
4166
39,745
Not b￿k valu6
At 31 AUg(￿t 2024
Al 31 August 21723
3.236
3.331

sr J08EMfs CHILD C￿E GROUP
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEPJI ENDEO 31 AUGU8T 2024
14. 8toGk•
2023
Sthod Unw
1602
3.082
1& Debtorn
2023
Olher debtorn
1. 196
1000
1,196
18. Cr•dltorn: t￿lIng du• vrtthln on• year
2023
Trade (xYdltor8
6,773
0,8•7
7.093
276
2,823
5,588
Other crndltor8
IZ352
17. Prlor yaar adJu•trnw
It wa8 klgntified that In the ￿ ended 31 Augu3t 2023. expwrfthre tr￿d not been approprtstety 8rAIt
b8tsYeen the actlvlUeL A y8ar adJu8trnent hA8 b8en mad8 to move £45,508 of eX￿ndIt￿r& to the
tralnlng athlty trom th& chlkl ￿re acfjvty. Thig h88 rgdutéd the funds browm fo￿rnrd at 1 September
2023 for the tralntry from £48.048 to Q538.
Page 24

sr JOSEpifs CHILD CARE GROUP
NOTES TO THE FINANCIAL 8TATEIqENTS
FOR THE YEAR EIIDED 31 AUGUST 2024
la. statem￿t of funds
Balanc• at I
Balancfr al
31 Augu81
2024
Incomo Expendltur¢
Unr8slrf¢ted fuThls
Genernl Fund8- thlld cwe
Goneral Furn18. tralnl
101281
573.852
{564768
226
111365
3,751
105119 FI4839 (58VJ42)
116.118
Bal8nc* at
I Saptomber
Balance at
As rathed 31 Augusl
2023
Unre8trlctod funds
Genwal Funds. Cl￿ carB
11&388
484771
23.265 ￿.637
(498,878)
(78.364)
103,281
2,$38
139.653
544408
(577.242)
104819
19.
fvndo
2024
funds
2024
Tanglble faed a88
Current a$sets
Credltor8 wlthln or*J yoar
139.020
<23,533)
139.020
(24533>
116.116
116,116
Page 25

srJosEPH? CHILD CARE GROUP
NOTE8 TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 fvIIGU8T 2024
Total
funds
2ff23
2023
Tanglble ffxed as8*
Current a88ets
Credltors due thln one >
4331
114840
(12.352)
3,331
114.840
(1Z352)
Total
104819
105.819
2023
Net kKom8lexperKlllure for th8 (as pw Staterrnrt of Fthand
Acfvlt188)
10297
(33,834)
AdJu8tsnonts for.
Depr8datkn char
DecreaselOncreftse} In stoc
Decreas￿(IncreaBe) In debtOf8
Ir4xeas&l{decrease) in credlhxs
1702
{420)
(804)
10MS1
3.476
516
1.642
(26,673)
24432
(54.873J
Amlysls of ￿8h and oqulval•nt8
C88h In h8r
134518
110,562

ST JOSEPTrrn CHUI CPAE GROUP
NOTES TO THE FINIIICIAL STATEMEPfft8
FOR THE YEAR ENDED 31 AUGUST 2024
21 Analy81s of changes kn not d
At31
Cash at t￿k and In hand
133.518
110,$62
13151a
£38,666 (2023: £28.495). £7,093 were pw8bl8 at 31 Augu* 2024 (2023: £nU)
The Charlty has Trustee8 in e1xnM￿ wth Mother Tere8a catIM￿ AcademyTrust (st Joseph
Acad8rnyh Durlng the y8or. St Jos8th's Clthl Care Gfw) mad8 ts fdlqmlw pa￿￿￿ts to St Josepws
Acaderny.
2023
Management feas
000
30.000
51.000
37,000
56.440
1210110
139,*140
Controlllng paty