## TRUSTEES’ ANNUAL REPORT ## Reference and Administrative Details ## **Charity Name: Smart Kids Childcare** ## **Charity Number:** 1131945 **Principal Address:** Bhailok Square, Fulwood, Preston, PR2 8DY ## **Trustees:** - Lynda Hayes - Sufiya Valli - Russell Hayes - Mumtaz Kapadia ## **Manager/Person Responsible for Day-to-Day Management:** Lynda Hayes ## Chair of Trustees’ Statement On behalf of the Board of Trustees, I am pleased to present the Annual Report for the year ended 31[st] August 2025. The nursery continues to provide high-quality early years education and care for children and families within our local community. We remain committed to creating a safe, nurturing and inclusive environment where children can learn, develop and thrive. Throughout the year, we have continued to strengthen our curriculum, invest in staff development, support children’s wellbeing and maintain strong partnerships with families and the wider community. The Trustees would like to thank the management team, practitioners and families for their ongoing commitment and support. ## Objectives and Activities The charity’s objectives are to advance the education and development of children through the provision of high-quality early years education and childcare. The nursery operates in accordance with the Early Years Foundation Stage (EYFS) and seeks to: - Provide a safe, secure and stimulating environment for all children. - Promote children’s learning and development through play-based experiences. - Support children’s emotional wellbeing and personal development. - Foster positive relationships with parents, carers and the wider community. - Promote equality, diversity and inclusion. - Ensure all children, including those with Special Educational Needs and Disabilities (SEND), have access to high-quality learning opportunities. In planning activities, the Trustees have considered the Charity Commission’s guidance on public benefit and are satisfied that the charity’s activities continue to provide clear public benefit. ## Achievements and Performance ## Quality of Education and Care The nursery continues to provide a broad and balanced curriculum that supports children’s learning and development across all areas of the EYFS. Practitioners plan learning experiences based on children’s interests, developmental needs and individual next steps, ensuring all children are supported to make good progress. Children benefit from a stimulating environment that promotes independence, curiosity, creativity and confidence. Strong relationships between practitioners, children and families continue to support positive outcomes for all children. ## Staff Training and Professional Development The Trustees recognise that investing in staff development is essential to maintaining high standards of care, education and safeguarding. ## SEND Training Practitioners completed specialist SEND training, including: - The Graduated Approach – From SEN Support to Education, Health and Care Needs Assessment - The Role of the SENCO - Educational Psychology Early Years Offer - The Power of Connection – Relational and Trauma-Informed Practice in the Early Years This training strengthened practitioners’ understanding of inclusive practice, early intervention and effective support for children with additional needs. ## Additional Professional Development Practitioners also attended: - Collaborative Journeys – The Power of Connection - Music Everywhere - EYFS Update Briefing Sessions - Play Matters: Enhancing Learning Through Mediation and Modelling - Safeguarding Level 2 – Sharing Concerns - Persona Dolls - Little Experimenters Workshop - Media and Materials These opportunities have enhanced practitioners’ knowledge of child development, curriculum delivery, safeguarding responsibilities and effective teaching strategies. ## Paediatric First Aid All practitioners retained valid Paediatric First Aid Certificates throughout the year, ensuring compliance with statutory requirements and promoting children’s health and safety. ## Professional Networks As members of the National Day Nurseries Association (NDNA), management and practitioners participated in network meetings, enabling them to remain informed of sector developments and share good practice with other early years professionals. ## Supporting Children’s Health and Development ## Let’s Get Brushing The nursery participates in the Let’s Get Brushing supervised toothbrushing programme. Children aged two to five years are supported to brush their teeth daily, helping to establish positive oral health habits and promote lifelong wellbeing. ## WellComm Assessment The WellComm Assessment Toolkit continues to be used to support children’s speech, language and communication development. The screening process enables practitioners to identify children requiring additional support and implement targeted interventions at an early stage. ## Community Engagement The nursery remains committed to developing positive links within the local community. Regular visits and partnerships include: - Visits to the local Church. - Visits to the local Mosque. - Library visits to participate in Story Time sessions. - Bounce and Rhyme sessions for babies and young children. These experiences help children develop an understanding of their community, different cultures and faiths, and encourage a lifelong love of books and language. ## Enrichment Activities Swimming lessons continued for pre-school children throughout the year. The Trustees are delighted that all participating children achieved the Little Ducklings Level 4 Award, demonstrating excellent progress in water confidence, swimming ability and personal achievement. ## Celebrations and Special Events Children participated in a wide range of events and celebrations throughout the year. ## Harvest Festival Children celebrated Harvest by collecting donations of food for individuals experiencing homelessness. Donations were distributed through the local Church and the Salvation Army, helping children understand the importance of kindness, generosity and supporting others. ## Christmas Jumper Day Families supported Christmas Jumper Day through charitable donations, raising funds for worthy causes while encouraging children to participate in community fundraising. ## Christmas Celebrations The annual Christmas Party was a great success. Children enjoyed a visit from Father Christmas and entertainment from a magician, creating memorable experiences for all age groups. ## Eid Celebrations Eid was celebrated throughout the week with themed activities, stories and creative experiences. Celebrations concluded with a party enjoyed by all children, promoting understanding, respect and appreciation of different cultures and traditions. ## Safeguarding Safeguarding remains a key priority for the Trustees and staff team. Robust safeguarding policies and procedures are in place and are reviewed regularly to ensure compliance with statutory requirements. Staff receive regular safeguarding training and updates and understand their responsibilities for protecting children from harm. The Trustees are satisfied that appropriate arrangements continue to be in place to safeguard and promote the welfare of all children attending the nursery. ## Plans for the Future The Trustees will continue to: - Invest in staff training and professional development. - Strengthen SEND provision and early intervention strategies. - Enhance children’s communication and language development. - Maintain strong partnerships with families and the local community. - Develop further enrichment opportunities for children. - Continue to review and improve the curriculum to ensure the best possible outcomes for all children. - Promote children’s health, wellbeing and emotional resilience. The Trustees remain committed to providing high-quality early years education and care that enables every child to achieve their full potential. Approved by the Board of Trustees on: 5[th] March 2026 Signed on behalf of the Trustees: Chair of Trustees: Lynda Hayes Date: 5[th] March 2026 **Company Registration No. 06873377 (England and Wales) Registered Charity No. 1131945** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** **SMART KIDS CHILDCARE** **(A company Limited by Guarantee)** ## **SMART KIDS CHILDCARE** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ||**Page**|| |---|---|---| |Report of the Trustees||1| |Independent Examiner's Report||2| |Statement of Financial Activities||3| |Balance Sheet||4 to 5| |Notes to the Financial Statements|6|to 14| |Detailed Statement of Financial Activities|15|to 16| ## **SMART KIDS CHILDCARE 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 their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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). ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing Document The charity is controlled by its government document, a deed of trust, and constitues a limited company, limited by guaranee, as defined by the Companies House Act 2006. ## REFERENCE AND ADMINISTRATION DETAILS ## Registered Company Number 06873377 (England and Wales) ## Registered Office Bhailok Square Fulwood Preston Lancashire PR2 8DY ## Trustees Mrs L Hayes Nursery Manager Mrs S Valli Community Support Worker Mr R J Hayes Business and Communications Manager ## Independent Examiner Fare Pay & Books 25 Grange Lane Newton Preston Lancashire PR4 3RS Approved by order of the board of trustees on 5 March 2026 and signed on its behalf by:- ~~….................................................................................................~~ Mrs L Hayes - Trustee 1 ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMART KIDS CHILD CARE Independent examiner's report to the trustees of Smart Kids Childcare ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. ## Responsibilities and basis of report As the charity's trustees of the Company (who are also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## Independent examiner's statement The company's gross income did not exceed £250,000 and I am qualified to undertake the examination by being an AAT Licensed Accountant. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that: 1. accounting records were not kept in accordance with section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Mrs KA Fare MAAT Fare Pay & Books 25 Grange Lane Newton with Scales Preston Lancashire PR4 3RS 04 May 2026 2 ## SMART KIDS CHILD CARE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 |INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable Activities
Expenses
Total
NET EXPENDITURE / INCOME
RECONCILIATION OF FUNDS
Total funds brough forward
TOTAL FUNDS CARRIED FORWARD|2025
Unrestricted
Fund
Notes
£
2
193,917
3
0
193,917
4
67,609
5
211,239
278,848
-84,930
608,480
523,550|2024
Total
Fund
£
262,720
0
262,720| |---|---|---| |||233,884
18,161
252,046
10,674
597,806| |||608,480| The notes form part of these financial statements 3 ## SMART KIDS CHILD CARE ## BALANCE SHEET AS AT 31 AUGUST 2025 |FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Unrestricted funds
TOTAL FUNDS|2025
Unrestricted
Fund
Notes
£
11
59,660
12
6,712
458,218
464,930
13
-1,040
463,890
523,550
14
523,550
523,550|2025
Total
Fund
£
66,469
23,754
519,830| |---|---|---| |||543,584
-1,573
542,011| |||608,480| |||608,480| |||608,480| The notes form part of these financial statements 4 ## SMART KIDS CHILD CARE ## BALANCE SHEET - CONTINUED AS AT 31 AUGUST 2025 The charitable 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 company to obtain an audit of its 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 company keeps accounting records that comply with Section 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies. The financial statements were approved by the Board of Trustees on 4 March 2026 and were signed on its behalf by: …................................................................................................. Mrs L Hayes - Trustee The notes form part of these financial statements 5 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 1. ACCOUNTING POLICIES ## Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Repubic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': the requirements of Section 7 Statement of Cash Flows. ## Income All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. ## Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is proabable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with theuse of resources. ## Tanglible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 10% on reducing balance Plant and machinery - at variable rates on reducing balance Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost Computer Equipment - 50% on reducing balance 6 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 1. ACCOUNTING POLICIES Basis of preparing the financial statements - continued ## Taxation The charity is exempt from corporation tax on its charitable activities. ## Fund accounting Unrestricted funds can be used in accordance with the charitable objectives 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## 2. DONATIONS AND LEGACIES |2. DONATIONS AND LEGACIES|||| |---|---|---|---| |Fees received
Funding
Other grants
Grants received, included in the above, are as follows:|2025
£
80,077
112,854
192,931
2025
£
0|2024
£
161,218
101,502|2024| |||262,720|| ||||2024| ||||£
0| 7 ## SMART KIDS CHILD CARE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 3. INVESTMENT INCOME |3. INVESTMENT INCOME||||| |---|---|---|---|---| |Deposit account interest
4. RAISING FUNDS
Raising donations and legacies
Rates and utilities
Insurance
Rent of loan store
Other trading activities
Trustees' remuneration etc
Staff costs
Food and drink
Resources and activities
Staff and children's uniforms
Aggregate amounts|2025
£
0
2025
£
23,980
16,379
27,250
67,609
2025
£
74,348
114,196
3,674
2,307
168
194,693
262,302|2024
£
0
2024
£
13,212
10,965
27,250
51,427
2024
£
82,397
90,506
9,554
0
0
182,457|2024
£
0
2024
£
13,212
10,965
27,250|2024| |||||£
0
2024| ||||51,427|| |||||2024| |||233,884||| 8 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 5. CHARITABLE ACTIVITIES COSTS |5. CHARITABLE ACTIVITIES COSTS|||| |---|---|---|---| |||Support|| ||Direct|Costs|| ||Costs|(Note 6)|Totals| ||£|£|£| ||19,511|1517|21,028| |Expenses|||| |6. SUPPORT COSTS|||| |||Goverance|| ||Finance|Costs|Totals| ||£|£|£| |Expenses|0|937|937| |7. NET (EXPENDITURE) / INCOME|||| |||2025|2024| |||£|£| |Net (expenditure) / income is stated after charging:|||| |Depreciation - owned assets||6,809|8713| |8. TRUSTEES'REMUNERATION AND BENEFITS||2025|2024| |||£|£| |Trustees' salaries||74,348|82,397| |Trustees'benefits|||| |Trustees received reimbursement for expenses incurred during the year ended 31||August 2025.|No benefit| |arose from the reimbursement.|||| |9. STAFF COSTS||2025|2024| |||£|£| |Wages and salaries||114,196|90,506| |Social security costs||13,306|13,306| |Other pension costs||0|0| |||127,502|103,812| 9 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 9. STAFF COSTS (CONTINUED) The average monthly number of employees during the year was as follows: |The average monthly number of employees during the year was as follows:|| |---|---| |2025
Employees
11
No employees received emoluments in excess of £60,000.
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Fund £
Income and Endowments from
Donations and legacies
192,931
Investment income
0
Total
192,931
Expenditure on
Raising funds
Charitable activities
Expenses
277,862
Total
277,862
Net Income / Expenditure
-84,930
RECONCILIATION OF FUNDS
Total funds brought forward
608,480
Total funds carried forward
523,550|2024| ||9| 10 ## SMART KIDS CHILD CARE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |11. TANGIBLE FIXED ASSETS
Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for year
At 31 August 2025
Net Book Value
At 31 August 2025
At 31 August 2024
Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for year
At 31 August 2025
Net Book Value
At 31 August 2025
At 31 August 2024|Freehold
Property
£
213,484
0
213,484
158,154
5,533
163,687
49,797
55,330|Plant and
Fixtures
Machinery
and Fittings
£
£
36,070
27237
0
0
36,070
27,237
26,014
26,154
1,006
270.75
27,020
26,425
9,050
812
10,056
1,083
Computer
Equipment
Totals
£
£
7,757
284,548
0
0
7,757
284,548
7,757
226,792
0
6809.35
7,757
233,601
0
59,660
0
57,756|Fixtures
and Fittings|Fixtures
and Fittings|Fixtures
and Fittings| |---|---|---|---|---|---| ||||||Fittings| ||||||
£
27237
0
27,237| ||||||26,154
270.75| ||||||26,425| |||||226,792
6809.35|| |||||233,601|| |||||59,660
57,756|| 11 ## SMART KIDS CHILD CARE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
Other Debtors
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Creditors
Credit card
Social security and other taxes
Other creditors
Nest pension payments
Accrued expenses
Income received in advance|2024
2024
£
£
0
0
0
0
0
0
2024
2024
£
£
0
0
0
0
0
0
0
0
103
102.79
937
1,470
0
0
1,040
1,573|2024| |---|---|---| |||£
0
0
0
2024| 12 ## SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |||||Net|Net||| |---|---|---|---|---|---|---|---| ||At|||Movement||At|| |14. MOVEMENT IN FUNDS||01/09/2024||in|Funds|31/08/2025|| ||||£||£||£| |Unrestricted Funds|||||||| |General fund|||608,480||-84,930||523,550| |Total Funds|||608,480||-84,930||523,550| |Net movement in funds, included in the above||are as follows:|||||| ||||Incoming|Resources||Movement|| ||||Resources|Expended|||in Funds| ||||£||£||£| |Unrestricted Funds|||||||| |General fund|||192,931||108,001||84,930| |Total Funds|||192,931||108,001||84,930| |||||Net|||| |Comparatives for movement in funds|At|||Movement||At|| |||01/09/2024||in|funds|31/08/2025|| ||£|||£||£|| |Unrestricted Funds|||||||| |General fund|||192,931||84,930||277,861| |Total Funds|||192,931||84,930||277,861| |Comparative net movement in funds, included in the above are as follows:|||||||| ||||Incoming|Resources||Movement|| ||||Resources|Expended|||in Funds| ||||£||£||£| |Unrestricted Funds|||||||| |General fund|||277,861||108,001||169,860| |Total Funds|||277,861||108,001||169,860| 13 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 August 2025. 14 ## SMART KIDS CHILD CARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 |INCOME AND ENDOWMENTS
Donations and legacies
Fees received
Funding
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Rates and utilities
Insurance
Rent of loan store
Other trading activities
Trustees' salaries
Salaries, wages and NIC
Temporary staff
Pensions
Food and drink
Resources and activities
Staff and children's uniforms|2025
£
80,077
112,854
192,931
0
192,931
23,980
16,379
27,250
67,609
45,347
97,287
8,455
29,000
3,674
2,307
168
186,239|2024
£
161,218
101,502|2024| |---|---|---|---| |||262,720
0
262,720
5,212
14,224
27,250
46,686
74,691
90,506
8,509
2,163
816
2,178
147
179,010|| This page does not form part of the statutory financial statements 15 ## SMART KIDS CHILD CARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 ||2024|2024| |---|---|---| ||£|£| |Charitable activities||| |Repairs and maintenance|1,651|1,274| |Telephone|659|604| |Postage and stationery|137.6|0| |Advertising|3,540|3,308| |Sundry expenses|0|682| |Motor and travelling expenses|9,660|7,803| |Trade subscriptions|989|247| |Registration and CRB fees|0|397| |Computer running costs|1,952|1,691| |Cleaning and waste disposal|818|639| |Staff training|105|0| ||19,511|16,644| |Support Costs||| |Finance||| |Bank and credit card charges|60|60| |Governance costs||| |Accountancy and payroll fees|1,548|840.34| |Consultancy fees|2,894|92| |Depreciation of tangible fixed assets|0|8,713| ||4,442|9,646| |Total resources expended|277,861|252,046| |Net income / expenditure|-84,930|10,674| This page does not form part of the statutory financial statements 16 **Company Registration No. 06873377 (England and Wales) Registered Charity No. 1131945** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** **SMART KIDS CHILDCARE** **(A company Limited by Guarantee)** ## **SMART KIDS CHILDCARE** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ||**Page**|| |---|---|---| |Report of the Trustees||1| |Independent Examiner's Report||2| |Statement of Financial Activities||3| |Balance Sheet||4 to 5| |Notes to the Financial Statements|6|to 14| |Detailed Statement of Financial Activities|15|to 16| ## **SMART KIDS CHILDCARE 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 their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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). ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing Document The charity is controlled by its government document, a deed of trust, and constitues a limited company, limited by guaranee, as defined by the Companies House Act 2006. ## REFERENCE AND ADMINISTRATION DETAILS ## Registered Company Number 06873377 (England and Wales) ## Registered Office Bhailok Square Fulwood Preston Lancashire PR2 8DY ## Trustees Mrs L Hayes Nursery Manager Mrs S Valli Community Support Worker Mr R J Hayes Business and Communications Manager ## Independent Examiner Fare Pay & Books 25 Grange Lane Newton Preston Lancashire PR4 3RS Approved by order of the board of trustees on 5 March 2026 and signed on its behalf by:- ~~….................................................................................................~~ Mrs L Hayes - Trustee 1 ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMART KIDS CHILD CARE Independent examiner's report to the trustees of Smart Kids Childcare ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. ## Responsibilities and basis of report As the charity's trustees of the Company (who are also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## Independent examiner's statement The company's gross income did not exceed £250,000 and I am qualified to undertake the examination by being an AAT Licensed Accountant. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that: 1. accounting records were not kept in accordance with section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Mrs KA Fare MAAT Fare Pay & Books 25 Grange Lane Newton with Scales Preston Lancashire PR4 3RS 04 May 2026 2 ## SMART KIDS CHILD CARE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 |INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable Activities
Expenses
Total
NET EXPENDITURE / INCOME
RECONCILIATION OF FUNDS
Total funds brough forward
TOTAL FUNDS CARRIED FORWARD|2025
Unrestricted
Fund
Notes
£
2
193,917
3
0
193,917
4
67,609
5
211,239
278,848
-84,930
608,480
523,550|2024
Total
Fund
£
262,720
0
262,720| |---|---|---| |||233,884
18,161
252,046
10,674
597,806| |||608,480| The notes form part of these financial statements 3 ## SMART KIDS CHILD CARE ## BALANCE SHEET AS AT 31 AUGUST 2025 |FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Unrestricted funds
TOTAL FUNDS|2025
Unrestricted
Fund
Notes
£
11
59,660
12
6,712
458,218
464,930
13
-1,040
463,890
523,550
14
523,550
523,550|2025
Total
Fund
£
66,469
23,754
519,830| |---|---|---| |||543,584
-1,573
542,011| |||608,480| |||608,480| |||608,480| The notes form part of these financial statements 4 ## SMART KIDS CHILD CARE ## BALANCE SHEET - CONTINUED AS AT 31 AUGUST 2025 The charitable 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 company to obtain an audit of its 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 company keeps accounting records that comply with Section 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies. The financial statements were approved by the Board of Trustees on 4 March 2026 and were signed on its behalf by: …................................................................................................. Mrs L Hayes - Trustee The notes form part of these financial statements 5 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 1. ACCOUNTING POLICIES ## Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Repubic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': the requirements of Section 7 Statement of Cash Flows. ## Income All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. ## Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is proabable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with theuse of resources. ## Tanglible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 10% on reducing balance Plant and machinery - at variable rates on reducing balance Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost Computer Equipment - 50% on reducing balance 6 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 1. ACCOUNTING POLICIES Basis of preparing the financial statements - continued ## Taxation The charity is exempt from corporation tax on its charitable activities. ## Fund accounting Unrestricted funds can be used in accordance with the charitable objectives 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## 2. DONATIONS AND LEGACIES |2. DONATIONS AND LEGACIES|||| |---|---|---|---| |Fees received
Funding
Other grants
Grants received, included in the above, are as follows:|2025
£
80,077
112,854
192,931
2025
£
0|2024
£
161,218
101,502|2024| |||262,720|| ||||2024| ||||£
0| 7 ## SMART KIDS CHILD CARE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 3. INVESTMENT INCOME |3. INVESTMENT INCOME||||| |---|---|---|---|---| |Deposit account interest
4. RAISING FUNDS
Raising donations and legacies
Rates and utilities
Insurance
Rent of loan store
Other trading activities
Trustees' remuneration etc
Staff costs
Food and drink
Resources and activities
Staff and children's uniforms
Aggregate amounts|2025
£
0
2025
£
23,980
16,379
27,250
67,609
2025
£
74,348
114,196
3,674
2,307
168
194,693
262,302|2024
£
0
2024
£
13,212
10,965
27,250
51,427
2024
£
82,397
90,506
9,554
0
0
182,457|2024
£
0
2024
£
13,212
10,965
27,250|2024| |||||£
0
2024| ||||51,427|| |||||2024| |||233,884||| 8 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 5. CHARITABLE ACTIVITIES COSTS |5. CHARITABLE ACTIVITIES COSTS|||| |---|---|---|---| |||Support|| ||Direct|Costs|| ||Costs|(Note 6)|Totals| ||£|£|£| ||19,511|1517|21,028| |Expenses|||| |6. SUPPORT COSTS|||| |||Goverance|| ||Finance|Costs|Totals| ||£|£|£| |Expenses|0|937|937| |7. NET (EXPENDITURE) / INCOME|||| |||2025|2024| |||£|£| |Net (expenditure) / income is stated after charging:|||| |Depreciation - owned assets||6,809|8713| |8. TRUSTEES'REMUNERATION AND BENEFITS||2025|2024| |||£|£| |Trustees' salaries||74,348|82,397| |Trustees'benefits|||| |Trustees received reimbursement for expenses incurred during the year ended 31||August 2025.|No benefit| |arose from the reimbursement.|||| |9. STAFF COSTS||2025|2024| |||£|£| |Wages and salaries||114,196|90,506| |Social security costs||13,306|13,306| |Other pension costs||0|0| |||127,502|103,812| 9 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 9. STAFF COSTS (CONTINUED) The average monthly number of employees during the year was as follows: |The average monthly number of employees during the year was as follows:|| |---|---| |2025
Employees
11
No employees received emoluments in excess of £60,000.
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Fund £
Income and Endowments from
Donations and legacies
192,931
Investment income
0
Total
192,931
Expenditure on
Raising funds
Charitable activities
Expenses
277,862
Total
277,862
Net Income / Expenditure
-84,930
RECONCILIATION OF FUNDS
Total funds brought forward
608,480
Total funds carried forward
523,550|2024| ||9| 10 ## SMART KIDS CHILD CARE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |11. TANGIBLE FIXED ASSETS
Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for year
At 31 August 2025
Net Book Value
At 31 August 2025
At 31 August 2024
Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for year
At 31 August 2025
Net Book Value
At 31 August 2025
At 31 August 2024|Freehold
Property
£
213,484
0
213,484
158,154
5,533
163,687
49,797
55,330|Plant and
Fixtures
Machinery
and Fittings
£
£
36,070
27237
0
0
36,070
27,237
26,014
26,154
1,006
270.75
27,020
26,425
9,050
812
10,056
1,083
Computer
Equipment
Totals
£
£
7,757
284,548
0
0
7,757
284,548
7,757
226,792
0
6809.35
7,757
233,601
0
59,660
0
57,756|Fixtures
and Fittings|Fixtures
and Fittings|Fixtures
and Fittings| |---|---|---|---|---|---| ||||||Fittings| ||||||
£
27237
0
27,237| ||||||26,154
270.75| ||||||26,425| |||||226,792
6809.35|| |||||233,601|| |||||59,660
57,756|| 11 ## SMART KIDS CHILD CARE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
Other Debtors
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Creditors
Credit card
Social security and other taxes
Other creditors
Nest pension payments
Accrued expenses
Income received in advance|2024
2024
£
£
0
0
0
0
0
0
2024
2024
£
£
0
0
0
0
0
0
0
0
103
102.79
937
1,470
0
0
1,040
1,573|2024| |---|---|---| |||£
0
0
0
2024| 12 ## SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 |||||Net|Net||| |---|---|---|---|---|---|---|---| ||At|||Movement||At|| |14. MOVEMENT IN FUNDS||01/09/2024||in|Funds|31/08/2025|| ||||£||£||£| |Unrestricted Funds|||||||| |General fund|||608,480||-84,930||523,550| |Total Funds|||608,480||-84,930||523,550| |Net movement in funds, included in the above||are as follows:|||||| ||||Incoming|Resources||Movement|| ||||Resources|Expended|||in Funds| ||||£||£||£| |Unrestricted Funds|||||||| |General fund|||192,931||108,001||84,930| |Total Funds|||192,931||108,001||84,930| |||||Net|||| |Comparatives for movement in funds|At|||Movement||At|| |||01/09/2024||in|funds|31/08/2025|| ||£|||£||£|| |Unrestricted Funds|||||||| |General fund|||192,931||84,930||277,861| |Total Funds|||192,931||84,930||277,861| |Comparative net movement in funds, included in the above are as follows:|||||||| ||||Incoming|Resources||Movement|| ||||Resources|Expended|||in Funds| ||||£||£||£| |Unrestricted Funds|||||||| |General fund|||277,861||108,001||169,860| |Total Funds|||277,861||108,001||169,860| 13 SMART KIDS CHILD CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ## 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 August 2025. 14 ## SMART KIDS CHILD CARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 |INCOME AND ENDOWMENTS
Donations and legacies
Fees received
Funding
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Rates and utilities
Insurance
Rent of loan store
Other trading activities
Trustees' salaries
Salaries, wages and NIC
Temporary staff
Pensions
Food and drink
Resources and activities
Staff and children's uniforms|2025
£
80,077
112,854
192,931
0
192,931
23,980
16,379
27,250
67,609
45,347
97,287
8,455
29,000
3,674
2,307
168
186,239|2024
£
161,218
101,502|2024| |---|---|---|---| |||262,720
0
262,720
5,212
14,224
27,250
46,686
74,691
90,506
8,509
2,163
816
2,178
147
179,010|| This page does not form part of the statutory financial statements 15 ## SMART KIDS CHILD CARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 ||2024|2024| |---|---|---| ||£|£| |Charitable activities||| |Repairs and maintenance|1,651|1,274| |Telephone|659|604| |Postage and stationery|137.6|0| |Advertising|3,540|3,308| |Sundry expenses|0|682| |Motor and travelling expenses|9,660|7,803| |Trade subscriptions|989|247| |Registration and CRB fees|0|397| |Computer running costs|1,952|1,691| |Cleaning and waste disposal|818|639| |Staff training|105|0| ||19,511|16,644| |Support Costs||| |Finance||| |Bank and credit card charges|60|60| |Governance costs||| |Accountancy and payroll fees|1,548|840.34| |Consultancy fees|2,894|92| |Depreciation of tangible fixed assets|0|8,713| ||4,442|9,646| |Total resources expended|277,861|252,046| |Net income / expenditure|-84,930|10,674| This page does not form part of the statutory financial statements 16