REGISTERED COTrtPANY IYUMBER: 05976295 (England and Wales)
REGISTERED CHARITY NUMBER: 1135907
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31st March 2024
for
The Willows Daycare Ltd
John Phillips & Co Limited
A￿ountants
Unit 81 Centaur Court
Claydon Buslness Park
GL Blakenham
Ipswich
Suffolk
IP6 ONL

Tbe Willows Daycare Ltd
Contsnts of the Financial Ststements
For The Year Ended 31st March 2024
Page
Report of the Trustees
I to 4
Independent Examiner's Report
5 to 6
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statsments
10 to 15
Detsiled Statsment of Financial AetsvitKs
16 to 17

The Willows Daycare Ltd
Report of tbe Trvste
For The Year Ended 31st Mareb 2024
Significant activities
On the 12th of May 2010 the company was granted its charitable status with The Charity Commission.
As of April 2014, The Willows Daycare ceased to be a tenant of the Willows Prin￿ School and negotiated
an independent leasing agreement with Suffolk County Council.
On Saturday the 3rd of September 2016 The Willows Daycare celebrated the CoMpan￿S 10th anniversary of
trading and hosted a garden party in the recently upgraded garden. The event was exceptionally well
attended by parents and children of both the present and past ten years of cohorts.
Because of the restrictions introduced during the Covid-19 pandemic many of our established activities such
as regular visits to a local Care Home for the early. trips to lo￿1 activities and visits to the theatre all had to
cease or be seriously curtailed.
In the last twelve months we have made every effort to undertake new a¢tivities to allow the children to
enjoy a level of experience that had been denied to them during the Covid restrictions. We have had our
garden redeveloped providing more r(K)m for children to grow their own plants and vegetables. (Our thanks
to 'Serene Landscapes, for the help with updating the garden).
A visit to the setting by'ZooLab' offered the children the exFrience of close up contac¢ and some petting, of
animals they would never nornially have the Op￿)rtUnIty of seeing at close quarters.
We have also contracted 'Jo Jingles, to periodic￿ty visit the setting and present musical experiences and
offer practical musical activities to the childr￿￿
Social investments
We assist parents with fmancial advice on funds and schemes which offer financial support to families to
give access to childcare and our Daycart services. We are also able to offer some flexible sessions which can
assist access to Daycare.
The Willows Daycare has introduced a'surplus food exchange. tabl¢ in our entrance foyer. Any spare tinned
or PTepacked food that remains from the settings purch&ses for the children's meals is left on the table and
can be freely tsken by any parent that is experiencing hardship. We also encourage any parenE who are in a
position to do so, to donate food items to the table. There is also a book I toy exchange on offer where
families can exchange toys or books, that are in good conditioffj and Provide new experiences for children
and families on limited budgets.
Volunteers
The Willows Daycar¢ is indebted to parents, friends and others who volunteer their help and assist in
providing the services we offer.
Page 2

The Willows Daycare Ltd
Report of the TTh￿teeS
For The Year Ended 31st March 2024
ACHIEVEMENf AND PERFORMANCE
Charitable activities
We work closely with The Willows Family Hub (fornierly The Willows Children's Centre) and Suffoll(
County Council by taking in as many tw(F year old's &$ is wssible within Ofsted prescribed ratios. We work
alongside the Family Hub and the Local Authority to assist them in offering places for children and babies in
need. We continue to keep our ftts as competitive &s possible, taking into consideration the needs of the
local community. We have open days. parents evenings. and walks and visits to the locaj amenities.
We ensure all staff are qualified to at least level 3 or are working towards this level. We actively encourage
and support all staff to continue fuTthering their professional developmcnt. W¢ have achieved an
'outstanding rating on all four of our ins￿tionS by Ofsted since we opened in 2007. (July 2007, June 2010.
June 2015 and August 2019).
Principal funding sources
The fmancial statements show incoming totsl resources of £451588 for th& year of April 2022 to March
2023.
Reserves policy
The trustees aitn to achieve free reserves, those excluding investsnent in tangible fixed assets. equivalent to
six months resources exwAded.
STRUCTt)RE, GOVERNANCE AND MANAGEMENT":: .
Governing document
The charity is controlled by its governing do¢umenL a deed of trusL and constitutes a limited company,
limited by guarantee, as defined by the Companies Art 2006.
The charity is controlled by its governing doeumenL a deed of trus¢ and constitutes a limited company.
limited by guarantee, as defined by the Companies Act 2006.
The charity is controlled by its governing documenL a Memorandum and Articles of Association dated 24
October 2006 as amended in March 2010. and constitutes a limited company. limited by guarantee, as
defmed by the companies act 2006.
Recruitment and appointment of new trustees
When recrniting new trustees, the important attribute is a p&ssion for the work of our Daycare unit and a
rounded experience of personal growth. Where possibl4 the tTUStees consider that the skills and attributes of
the Board of Tn￿teeS should include experience of working in educatio￿ particularly with the provision of
Daycare services, equal opwrtunities or disability needs. aJ)d management experience.
In addition. it is desirable that a trustee should have an interest as far as is practical, personally
participating in the work of The Willows DayGqre. It is also considered important that there should be at
least one male and female member of the Board of Trustees.
OrganisYdtioD21 structure
The trustees are responsible for the management and control of The Willows Daycare Charity and meet
regularly during the year. All trust¢es give their time freely to the charity and no remunerntion or expenses
were paid or claimed of the charity in the current financial year.
Page 3

The Willows Dayeare Ltd
Report ofthe Trustees
For The Year Ended 31st Mareh 2024
STRUCTURE. GOVERNANCE AND MANAGEME
Related parties
The charity works closely with The Willows Family Hub {forn]erly The Willows Children's Centre) in which
the setting is located. The Willows Family Hub assists with the provision of facilities to allow the charity to
offer after school and holiday club provision.
REFERENCE AND ADMINISTRATIVE DETAILS
li
Registered Company number
05976295 (England and Wales)
Registered Charity number
1135907
Registered office
Magdalene Close
Ipswich
Suffolk
IP2 9UX
Trustees
M W Fotheringham
D Causier
Ecware
Company Secretary
Independent Examiner
Kevin Leftwich FCCA
Jol]n Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenbam
Ipswich
Suffolk
IP6 ONL
Approved by order of the board of trustees on ........
. and signed on its behalf by:
M W Fotheringham - Trustee
Page 4

Independent Examiner's Report to the Trustees of
The Willows Daycare Ltd
Independent eraminer's report to the trustees of The Willows Dayeare Ltd ('the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
3 1st March 2024.
Responsibilities and basis of report
As the charitys trustees of the Company (and also its 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 Ace)-
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in r¢spect of my examination of your
charity's a￿Ollnts as carried out under Section 145 of the Charities Act 2011 Cthe 2011 Ace). In canying out
my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of
the 2011 Act.
Page 5

Independent Ex2miner's Report to the Tn￿tee5 of
The Willows Dayc2re Ltd
Independent examiner's statement
Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I
can confirni that I am qualified to undertake the examination because l am a metnber of the Association of
Chartered Certified AccounLanty which is one of the listed bodies.
I have completed my examination. l Confum that no matters have come to my attention in connection with
the examination giving me cause to believe:
accounting records were not kept in Tespect of the Company as required by Section 386 of the 2006
the accounts do not accord with those records" or
the accounts do not comply with the accounting requirements of Sertion 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter Considered as
part of an independent examination. or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and Teporting by charities (applicable to charities preparing
their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and
Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in comiection 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.
Kevin Leftwich FCCA
JolLn Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswich
Suffolk
IP6 ONL
Date- .
Page 6

The Willows DaycAre Ltd
Statement of Financial Activiti&s
For The Year Ended 31st March 2024
2024
Un￿StrIcted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
495,604
452,588
Inveslment income
878
Totsl
496,482
452.588
EXPEM)ITURE ON
Raising funds
4569
186
Charitable activities
General
483,013
449,162
Other
49930
49.149
Total
537512
498,497
NET ll¥coMEI(EXPEIYDITURE)
(41,030)
(45,909)
RECONCILIATION OF FUNDS
Total funds brought forward
160215
206,124
TOTAL FUNDS CARRIED FORWARD . ¥.
119,185
160,215
The notes forni part of these financial statements
Pag¢ 7

The Willows Daycare Ltd
Balante Sheet
31st March 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
FIXED ASSETS
Tangible assets
2,631
2.771
CURRENT ASSETS
Debtors
Cash at bank
282
117216
3,539
155.467
117,498
159,006
CREDfroRS
Amounts falling due within one year
(944)
(1,562)
NET CURRENF ASSETS
I16￿54
157,444
TOTAL ASSETS LESS CURRENT
LL4BILITIES
119,185
160,215
NET ASSETS
119.185
160.215
10
Unrestricted funds
119.185
160215
TOTAL FUNDS
119.185
160215
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 3 1st March 2024.
Th¢ members have not rcquired the company to obtsin an audit of its financial statements for the year ended
3 1st March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
¢nsuTing that the charitsble company keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
(b) preparing financial statcments which give a true and fair view of the stste of affairs of the charktable
company &s at the end of each fmancial year and of its suiplus 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 fmancial statements, so far as applicable to the
charitable company.
The notes forn part of these financial statements
Page 8
continued...

Tbe Willows Dgycare Ltd
Balance Sheet- continued
31st March 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Tn￿CeS and authorised for issue on
. and were signed on its b¢half by:
M W Fotheringham . Trustee
The notes forni part of these financial statements
Pag¢ 9

The Willows Daycare Ltd
Notes to tbe Financial Statements
For The Year Ended 31st March 2024
ACCOI]NTING POLICIES
Basis of preparing the financial ststements
The financial statements of the charitable company. which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charitics: Statement of Recommended Ptactice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The fmancial statements
have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activitie5 oncc the charity has entitlement to
the ￿nds, it is probable that the incom¢ will be received and th¢.amount can be measured reliably.
Expenditsre
Liabilities are recO￿lISed as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
ount¢d for on an accruals basis and h&s been classified under h¢adings that aggregate all cost
related to the category. Where costs carLnot be directly attributed to particular headings th¢y have
been allocated to activities on a b&sis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates. in order to write off each asset over its
estimat¢d useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
un￿StrIcted 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 pun)oses within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Furtber explanation of tbe nature and purpose of Cach fund is included in the notes to the financial
statements.
Hire purchase and leasing commitments
Rentals paid under opeTating leases are charged to the Statement of Financial Activities on a straight
line b&sis over the period of the lease.
Page 10
continued...

The Willows Daycare Ltd
Notes to tbe Financial Statements- continued
For The Year Ended 31st March 2024
ESTMENT ThCOME
2024
2023
Bank intcrest received
878
NET INCOTrtEI(EXPENDfruRE)
Net incomel(expenditure) is stated after ch2rginyJ(crediting):
2024
2023
Depreciation - owned assets
Hire of plant and machinery
140
1,431
386
1,035
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits forth¢ year ended 3 1st March 2024 nor for the
year ended 3 1st March 2023.
Trustees, expenses
There were no trustees, exPe[￿S paid for the year en(kd 31 st March 2024 nor for the year ended
31 st March 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
2024
19
2023
20
Employees
No employees received emoluments in excess of £60.000.
Pagell
continued...

The Willows Daycare Ltd
Notss to the Financial Statements - continued
For The Year Ended 31st March 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrrIES
Unrestricted
fund
INCOME AIW ENDOWMENfS FROM
Donations and legacies
452.588
EXPENDITURE ON
Raising funds
186
Cbaritsble activities
General
449,162
Other
49.149
Totsl
498,497
NET INCOMEI(EXPENDTfuRE)
(45.909)
RECONCILIATION OF FUNDS
Total fijnds brought forward
206,124
TOTAL FtfNDS CARRIED
FORWARD
160,215
TANGIBLE FIKED ASSETS
improvements
to
property
Fixtures
Plant and
n￿chIllery
fittings
Totals
COST
At 1st April 2023 and 3 1st March 2024
29,412
10213
49,125
DEPRECIATION
At 1st April 2023
Charge for year
29,412
7289
9,653
140
46?54
140
At 3 1st March 2024
29.412
7289
9,793
46,494
NET BOOK VALI)E
At 31 st March 2024
2311
420
2.631
At 31 st March 2023
2,211
560
2.771
Page 12
continued...

The Willows Dayeare Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st March 2024
DEBTORS: AMOIINTS FALLING DUE wfrHllY ONE YEAR
2024
2023
Trade debtors
282
3,539
CREDfroRS: AMouNfs FALLING DUE WITKtN ONE YEAR
2024
2023
Trade creditors
Accrued expenses
205
739
205
1,357
944
1.562
10. MOVEME￿ IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrieted funds
General fiuid
160215
(41,030)
119,185
TOTAL FUThDS
160215
(41,030)
119,185
Net movement in funds included in the above are as follows:
Lncoming
reSoU￿eS
Resources
expended
Movement
in fimds
Unrestricted funds
General fund
496.482
(537512)
(41.030)
TOTAL FUNDS
496,482
(537512)
(41,030)
Page 13
continued...

The Willows Dayeare Ltd
Notes to the Financial Statements - continued
For The Year Ended 31st March 2024
10. MOVEMENT IN FUNDS- eontinued
Comparatives for movement in fvnds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
206.124
(45,909)
160.215
TOTAL FUNDS
206,124
(45,909)
160,215
Comparative net movement in funds. included in the above are as followts:
Incoming
' resources
ResouTces
expended
Movement
in funds
Unrestricted funds
General fund
2 452,588
(498.497)
(45,909)
TOTAL FUNDS
452,588
(498,497)
(45.909)
A current year 12 months and prior year 1.2 month¢combined position is as follows:
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestricted funds
General fund
206,124
(86.939)
119,185
TOTAL FUNDS
206,124
(86,939)
119,185
Page 14
continued...

The Willows Daycare Ltd
Notes to tbe Financial Statements - continued
For The Year Ended 31st March 2024
10. MOVEMENT IN FUNDS . eonlinued
A current y¢ar 12 months and prior year 12 months combined net movement in funds. included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
949.070 (1,036,009)
(86,939)
TOTAL FUNDS
949.070 (1,036,009)
(86,939)
11. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 3 1st March 2024.
Page 15

The Willows Daycare Ltd
Detailed Statement of Financial Activities
For The Year Ended 31st March 2024
2024
2023
LNCOME AND ENDowNtE￿s
Donations and legacies
Fees charged
Other income
493,847
1,757
449.710
2,878
495,604
452.588
Investment income
Bank interest received
878
Total incoming rnsources
496,482
452.588
EXPENDTfURE
Other trading activities
Bad debts
186
Cbaritsble activities
Wages
Telephone
Training and Welfare
Food
Toys and materials
Repairs and maintenance
School outings
Nursery costs
460J48
S94
400.720
933
2,239
17,624
17,166
7,401
3,079
22,071
483,013
449.162
Other
Hire of equipment
otTice administrdtion
Use of facilities and support
Bank charges
Insurance
Cleaning
AccounLancy
Computer costs
Carried forward
1,431
S,844
19,197
137
876
16.837
2200
3268
49,790
1,035
6,501
19,061
337
832
16,532
2,000
2,465
48,763
This page does not forni part of the statutory fll)ancial statements
Page 16

The Willows Daycare Ltd
Detsiled Ststement of Financial Activities
For The Year Ended 31st Mareb 2024
2024
2023
Other
Brought forward
Depreciation of taTAgible fjxed assets
49.790
140
48,763
386
49,930
49,149
Total resources expended
537512
498.497
Net expenditure
(41,030)
(45,909)
This page does not forni part of the statutory financial statements
Page 17