The Peter Pan Centre Ltd (A Company Limitve. AJI of our charitable aLtivities focus on the care and education of young children with speoal educats.onal rEeds and to provide the parents of such children support and respite. The trustees confimi that tw have complied wth the requirements of seLtion 17 of the tharities Art 2011 to have due regard to the public ￿nefIt guidan￿ putlished by the Charity Commission for England and Wales. Strategic Review We are pleased to report an overall surFAus of £3,854 for the year. This is a tK)sitive outcome given the 0[￿OIng challenges faced by the UK tharity sector, particularly in securirvJ grants and donations due to the increased competition for limited funding stream5. Our positior> has been strengthened by the thr& mulb"_ye8r grants highlighted in last yearfs repy)rt, all of which remain in place until at least Ortober 2026. We are espetially proud that this finanaal stakn.ltty has tEen athievd s*hile ftjrther developing our service to deliver the highest stsndard of case, fully aligned with our prin(iples, wsion, and values. This progress retlerts a year of strategic remew f¢Jcused on enhawng how we support childfftn with SEND in their leaming and development Our approach has b￿n informed by wr own experience and experbse, meaningful conversations key stakeFM)l(Iws. and valuatle feedback from families through suNeys. As a result, we continue to offer ¢JJr e￿sb1￿j 2.5 h￿r afte￿￿Tr ￿￿ments - now renamed '￿t￿e Explorers, _ and have introduced a new 15 hour ￿aC￿ent for some of our most vulnerable thildren. This will enable them to attend every m¢yning for hours, fve day5 a w￿￿ u[￿er the 'uttle Adventurers, programrne. Our research indicates that this con%stFnt, regular support will maximise the positive impart we can have on these Child￿n'S devdoprrbenL These enhanced semces enable nw)re effective early inteNentton from our specialist wactioners from day one, helping children to make faster progress. As a result. they can transts.on SUC￿5fUllY to indusive nursery seth.ngs with cwjr support or athieve even more if they remain with us. Key benefits indude: Development of life sknlls tailored to individual r￿15 - Improved indekEndence - Smoother transition5 to children's next steps in edLKation Improved parental wellbeing and valuable respite Together, these outcomes reflert our Msion of a world where we give every thild th￿r best Chan￿ i life, while suptxirbng families and Stre￿th￿Ing our community. We would like to express wr thanks to all cwJr suptX)rters, furKlers. stsff, and volunteers, Your commitment and generosity make this work tx)ssible and ensure we can conb.nue to make a lasting difference for d)ildren arKI families. Achievements and performance The review of the charitsble activities durirKJ the year can be found in the Impact ReFQrt on pages I and 2. Page 6 The Peter Pan Centre Ltd Trustees, Report (incorporating the Directors, Report) Ftnanaal review Unrestricted free reserves at 31 (kiober 2025 totalled £119,OH (2024: 81,678). We f￿uenIJY have a 3 to 4 year commitment to d)ildren who use our serm￿. Accordingly the Trustees endeavour to aintsin sufficient unrestricted free reserves in the charity to pmmde resources adequate for at least six months uninterrupted servi￿. At 31 October 2025 free reserves ￿present around 3.3 months of normal expenditure for the Centre, after iabJ"ng account of committed funds from a number of trusts. As the setts"￿ cU￿nIJY has a 25 year life span the Trustees have deemed it prudent to build a designated May)r Works Fund. This currenvy siar¥Js at £35,000. Small companies provision statemert This report has been prepared in accordan￿ the small companies r8Jime uThJer the Companies Act 2006. The annual report was approved by the tnjSt￿ of the tharity on 17 Marth 2026 and signed on Its behalf by.. Mr C l Barcroft Chairman and Tnj Page 7 The Peter Pan Centre Ltd Independent Examiner's Report to the trustees of The Peter Pan Centre Ltd ('the Company.) I report to the charity trustees on my exominatM)n of the aco)unts of Company for the year ￿ed 31 Ortober 2025. Responsibilities and basis of report As the charity s trustees of the ComtN3ny (arKI also its directors for the purposes of company law) you are responsible for the preparation of ￿[ounts in with the requirements of the Companies Act 2006 Tr 2006 Acy). Having sab'sfied myself that the accounts of the Company are not requiryj to be oudited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your tharity's accounts as carried out urKJer section 145 of the Charities Art 2011 Cthe 2011 ACV). In caryng out my examinats'on I have followed the Directions given by the Charity Commission urmkr section 145{5)(b) of the 2011 Act Independent examinerfs statement Since the Company's gr05s I[￿oMe ex(E￿Ied £250.0(K) your examiner must te a member of a body listed in section 145 of the 2011 Art. I confirm that I am qualified to und8tske the examination because l am a member of CIMA. whiih is one of the listryj tx)die5. I have completed my examination. I confirm that no matters have C￿ to my attention in connecti with the examination gimng me cause to telieve: l. accounting records vlere not kept in respett of The Peter Pan Centre Ltd as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with ￿se records: or 3. the accounts do not comply with the accounting requirements of seLtion 396 of the 2006 Art other than any requirement that the accounts give a 'tnJe arml fair view, whiih is rK)t a matter considered ès part of an independent examinab"on,' or 4. the accounts have not been prepare(J in accordan￿ with the methods and prinoples of the Statement of Recommended PraCb￿ for accounth"ThJ and rerw)rts"ng by charities [applicable to charities preparing thsr accounts in accordon￿ wth ihe finanoal RetL>rting Starmlard applicable in the UK and Republic of Ireland {FRS 102)]. I have no conwns and have (x)rne a(TOSS FK) other matters in ccfftnection with the examination to whith attenb'on should be drawn in this report in (￿der to ena￿e a proper understsnding of the accounts to be r Daryl DensotrAcMA VAS[ The Dudson Centre Hope Street stoke on Trent STI 5DD 1910312025 Date.. Page 8 The Peter Pan Centre Ltd ststement of Financial Activities for the Year Ended 31 October 2025 (Induding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted Restricted nds funds Total 2025 Income and Endowments from: Dorots'ons and legaaes Charitsble activib.es Other trading artivitieg Investment income 223.533 48,017 16,070 138,949 362,482 48,017 16,070 Totsl inc(4ne 296 431 138 949 435 380 Expenditure on: Raising funds Charitable acbmbes {13,494) (13,494) 418 032 170 236 Totsl expendittjre 170 236 431526 Net incomel(expenditure) Transfers be￿leen funds 35.141 (31,287) 3.854 Net movement in funds 36.185 (32,331) 3,854 Reconciliation of funds Totsl funds brought forward 123.856 225 116 Total funds carried forward 22 The notes on pages 13 to 29 form an integral part of these finar￿al statements. Page 9 The Peter Pan Centre Ltd ststement of Financial Activities for the Year Ended 31 October 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Vnrestrirted Restricted nds funds Total 2024 Income and Endowments from: Donations and legacie5 Charitable activities Other trnding ath"Mties Investment income 143,725 45.515 24,093 120,728 264,453 45,515 24,093 Totsl income 223 657 120,728 Expenditure on: Raising funds Charitsble acbvitie5 {11,791) (11,791} 375411 139,647 Totsl expendi￿re 247 555 387 202 Net exFenditure Net movement in funds (23.898} {18,919} (42,817) Reconciliation of funds Total funds brought forward 120 179 267 933 Totsl funds carried forward 22 225 116 All of the charity's activities derive from conb'nuirwj operations during the al￿e ty40 pericxls. Tre funds breakdown for 2024 is thn in note 22. The notes on pages 13 to 29 form an integral part of these finan(ial statem￿ts. Page 10 The Peter Pan Centre Ltd (Registration number: 7285867) Balan￿ Sheet as at 31 October 2025 2025 2024 Note Fixed assets Tangible assets Investments 16 17 64,006 77,162 117 559 128 338 CuTrent assets Debtors Cash at bank and in hand 18 6,335 193 536 8,290 19 199,871 180,195 Creditors: Amounts falling due within one year 20 Net current a55ets 111411 Net assets 228 970 225 116 Funds of the charity: Restricted income funds Restrirted funds 68,929 101,260 Unrestricted income fvnds Unrestricted funds 160,041 123,856 Total funds 22 228 970 225 116 For the financial year ending 31 Cktottr 2025 the tharity was entitled to exemption frL¥n audit under secb.on 477 of the Companies Art 2006 relating to small companie5. Directors, ￿sponsIbl11t1eS'. The mernbers have not required the Ltsrity to (A)tain an autht of its accounts for the year in question in accordance with section 476; and The directors ackrK)wledge their resp)nsitilities for complwng with the reyuirements of the Art wsth respect to accounting records and the preparatj.on of accwnts. These finanaal statements have been prepared in a(rordance with speaal provisions relating to companies 5ubiert to the small companies regime within Pdrt 15 of the Cornpanies Art 2006. The notes on pages 13 to 29 fom an integral part of th&e finanoal ststements. Page 11 The Peter Pan Centre Ltd (Registration number: 7285867) Balance Sheet as at 31 October 2025 The financial statements on pages 9 to 29 were approved by the trustees, and authorised for issue on 17 March 2026 and signed on their behalf by: Mr C l Barcroft Chairman and trustee 1713126 Miss M Owen The notes on pages 13 to 29 fomi an integral part of finanaal statements. Page 12 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 I Charity status The charity 15 limited by guarantee, incorFrf)rated in ErrtJland, aThJ (or6eq￿ltfy d0&5 not have share capital. Each of the trustees is liable to contribute an amount not exceeijing £10 toward5 the assets of the charity in the event of liquidats"on. The registered Offi￿ and pn'ncipal pla￿ of business is: Peter Pan Centre Hoon Avenue Newcastte under Lyme Stsffordshire sr5 9NY 2 Accounting policies Summary of significant accounting poliaes and key accounting estimates The pmnapal accounting tx)licies applied in the preparakn.on of these financial statements are Set out below. These polioes have b￿n con5iStendy applied to all the years presented, unless otherwise Stated. statement of compliance The financial statements have t£en preparc*Y in accOrdar￿ with Accounting and Reporb"ng by Charities.. Statement of Recommended Prath"ce applicable to charitie5 preparing their accixjnts in accordance with the Financial RetK)rtJ"ng Stsndard applicable in the UK and Republic of Ireland {FRS 1021 {effective l January 2019) (Charities SORP (FRS 102)), the Financial RepThting Standard applicable in the UK and Republic of Irdand {FRS 102}. al￿ comF4y with the Companies Act 2006 and Charities Act 2011. Basis of preparation The Peter Pan Centre Ltd meets the definition of a public tenefit enty'ty under FRS 102. Assets and liabilities a￿ initialW recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting Folicy note5. Going concem The trustees consider that there are rlo material Un￿rtal￿tieS atXMJt the chariws ability to continue as a going con￿rn rM)r any significant areos of uncertainty that affett the caryng value of assets held by the charity. Exemption from preparing a cash flow statement Tre charity opted to eady adopt Bulletin I publish￿1 on 2 February 2016 and have therefore not induded a cash flow ststement in these fina￿tal statements. Page 13 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 Income and endowments All income is recognised On￿ the d)arity has entitlement to the income, it is probable that the income will te received and the amount of the income ￿Vable can be measured reliably. Donations andlegaaes Donations are recognised when the tharity has b￿n notified in writing of both the arrK)unt and setuement date. In the event that a donation is subject to c￿di0"0ns that require a level of performance by the charity befo￿ the charity is entided to the fund5. the income is deferred and not recognised unb'l either those condib.ons are fully me¢ or the fulfilment of those corvjitions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the re[%)￿ng peric*J. Grantsreceivable Grants a￿ recognised when the tharity has an entitlement to the fvnds aThJ any conditions linked to the grants have been met. Where perf0mlan￿ corxlitions are attached to the grant and are yet to be met, the income is recognised as a liability and irmjuded ￿ the bakin￿ sheet as deferred income to te released. Deferred income represents amounts received for fvture ￿ri(￿J5 and is released to incoming ources in the period for whith, it has tten r￿[Ved. in(x)rne is (K)ly defe￿ed when: - The donor speafies that the grant or donats.on must only be used in futtjre accounting pen"ods,' or The d￿Or has imposed corKlib"ons wlmch Fnust be met Wiye the tharity has uncorKlitional enty'tlement. Investmentincome Interest on funds hdd on detKlSit is indLKkd receivatle aThJ Ihe amount can be measu reliably by the charity; thi5 is noThlly utx)n rN)tification of the interest paid or payable by the bank. Dividends are recognised once the dividend has teen dedared and notification has teen receiv￿ of the diwdend due. Expenditure All expenditure is reC￿Jnised On￿ tJ)ere is a legal or constnjrtive Obligati￿ to that expenditure, it is probable settlement is required and the amount can ￿ Measu￿ ￿lIablY. Ail costs are allocated to the applicable eX￿ndItUre heading that aggregate similar costs to that category. Where costs cannot be directly attn"buted to parbcular headings they have been all(￿ted on a basis consistent wth the use of resources, wth central staff costs all￿ated on the basis of time spent, and depreoats.on tharges allocated on the wrb'on of the asseys use. Other SLp[￿ costs are allocated based on the Sp￿ad of staff costs. Rai&ng funds These are costs Ir￿rred in attracting voluntsry itKX)me. the management of investrnents and those incu￿￿ in trading actimts.es that raise funds. Page 14 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 Charitable a£tivities Charitable expenditure comprises those costs inCu￿ed by the charity in the delivery of its attivities nd serVI￿S for its beneficiaries. It indu(ies both costs that can ￿ allcKated direcvy to suth activitie5 and those costs of an indireLt nature necessary to gJppN)rt them. Governance costs These indude the costs atbibutable to the tharivs (X)M￿lan￿ (nnstitukn"onal and statutc*y requirements, induding a￿lt. strategic marwement and tnjstees meeb.ngs aThJ reimbursed exwises. Government grants Government grants are recognised based ￿ the accnjal mcmyel and are measured at the fair value of the asset received or receiVa￿e. Grants are das5ified as relatiTrJ ther to revenue or to assets. Grants relatirKJ to ￿venue a￿ recognised in income over ￿ ￿lod in whith the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset Where part of a grant relating to an asset is deferred, it is rec(¥Jnised as deferred irKome. Taxation The charity is considered to pass the tests set out in Paragraph l ￿hedUle 6 of the Finance Act 2010 and therefore it meets the definition of a tharitsble company for UK corwrab.on tsx purposes. Accordingly, the (harity is wtentialty exempt from taxation in respect of irmme or capitsl gains received within categories covered by ￿apter 3 Part 11 of the Corporation Tax Att 2010 or Sertion 256 of the Taxation of Chargeable Gains Act 1992, to the extent that suth income or gains are applied exclusively to charitsble pur[￿seS. Depreciation and amortisation Depreciation is provided on tangible fixed assets 50 as to write off the cost or valLk3kn"on, less any estimated residual value, over their experted useful eaJrM)mic life as follow5.' Asset dass Office Equipment Nursery Equipment Property Improvements Depreciation method and rate 3 and 4 years straight line 4 years straight line 10 year straight line Fixed asset investments Investments are induded on the Balan￿ Sheet at market value at the year end. Gains and losses on disposal and revaluation are shown in the Statefflent of Thnanoal Ath"wb"es. Page 15 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 Trade debtors Trade debtors are amounts due from customers for ￿￿<￿￿[1$e scld or servi￿$ performed in the ordinary course of busir*s& Trade debtors are recognised inits.ally at the transaction pri￿. Tlw are subsequenuy measured at amorbsed cost Using the effertive interest meth(MJ, less prowsion for impaim)ent. A wovision for the impairment of trade debtors is estsblished when there is objective e￿den￿ that the charity will not be able to collert all amounts due ￿Ing to the ()riginal twms of the re￿1vableS. Cash and tash equivalents Cash an(i cash equivalents comwse (ash on harKJ and call dep)sits, and Oth￿ short-term highly liquid investments that are readily a)nvertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for gocK45 or semces that have been acquired in the ordinary course of business from suppliers. Accounts payable are dassified as current liabilities if the charity does not have an U1￿0ndItiOnal right. at the end of the retx)rbng period. to defer settiement of the creditor for at least twelve months after the rep)rtirrfJ date. If there is an unconditional right to defer settlement fi)r ht least twelve months after the rert>rb"ng date, they are presented as non-current liabilities. Trnde creditors are recognised initially at the transaction price wbsequendy measured at amorbsed cost U9ng the effective intwest methLMJ. Fund structure Unrestritted income funds are general funds that are available fL￿ use at the trustees di$￿tion In furtherance of the objecbves of the rt￿rity. Designated funds a￿ unrestricted fur￿5 eamiarked by ￿ trust￿ for partJ"cular purwses. Restricted income funds are ttrx)se donated for use in a parb"oJlar area or for specifK purF¥Jses, the use of which is restritted to that area or Pu￿1$e. Pensions and other post retirement obligations The charity operate5 a defined contribution pen￿on scheme whth is a pension plan under which fixed contributions a￿ paid into a tEnsion fund arKJ the charity has no legal or con5tnKtive obligation to pay further contributions even rf the fund does not FKJld suffiaent assets to pay all employees the benefits relating to employee ser￿￿ in the current and prior ￿riOdS. Contiibutions to defined contribution plans are recognised in the Strdtement of Finanoal ActivitTes when they are due. If contribubon payments exceed the contn"bubon due for se￿￿, the exce55 IS recognised as a prepayment P￿e 16 The Peter Pan Centre Ltd Notes to the Financial Ststements for the Year Ended 31 Ortober 2025 Financial instntments Cla￿fiCatiOn Financial assets and financial liabilities are recc*Jnised when the (tsrity becomes a party to the contrartual provisions of the 1r￿nJmenl Financial liabilities and equity instruments are dassrfied accordiry to the substance i)f the contractual arrangements entered into. An equity instrument is any contrart t￿￿t ewdences a residual interest in the assets of the charity after deduth.ng all of its liabilities. All financial assets and liabilities are inib.ally measured at transactyon price {induding transaction costs), ex￿pt for those finanaal assets dassified as at fair value through profit or loss, which are initially measured at fair value (which is ￿miallY the transacti￿ pri￿ exduding trdnsaction costs), unless the arrangement constbtutes a financing transath"on. If an aryarvJement constitutes a finaKing transaction, the finan(ial asset or finanaal liability is Measu￿ at the present value of the future payments discounted at a market rate of interest f(￿ a similar debt instrumw)L Finanaal assets and liobilities are offset in the ststement of finanaJ F%Jsition when, and only when there exists a legally enforceatAe right to set off the recognised arrK)unts and the charity intend5 either to setue on a net bosi5, or to realise the asset and the liability simultaneously. Finanaal assets are derecognised when only when a) the contractual rights to the cash flows from the financial asset expire or are setded, b) the chaiity transfers to arN)ther party substantially all of the risks and rewards of ownership of the finanoal asset, or c) ￿ tharity, despite having retained some, but not all. ygnificant risk5 afmj rewards of 0￿ne￿h1p, has transferred control of the asset to another party. Financial liabilities are derecognised onty when the olA￿ation speafied in the contract is distharged, carKdled or expires. Poge 17 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 Ortober 2025 3 In￿me from donations and legacies Unrestricted funds General funds 2025 Donations and legaaes; Donations from individuals Grants, including capital grants; Govemment grants Grants from other (harits"es I23,￿5 123,005 9,838 129,111 9,838 229 639 100 528 223 533 362 482 Unrestrtcted funds GeneTal Total 2024 funds Donations and legacies; Donations from individuals Grants, induding capitsl grants; Govemment grants Grants from other charits.es 1,876 1,876 197 731 120 728 143,725 120 728 4 Income from charitable activities Unrestricted funds General Total 2025 Fees Counol Fees 13,508 34,509 13,508 48,017 Unrestrirted funds General Total 2024 Fees Counol Fees 9,862 9,862 Page 18 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 5 Income from other trading activities Unrestricted funds General Total 2025 Fundraising Unrestrirted funds General Total 2024 Fundraising 6 Investment income Vnrestrirted funds GeneTal Total 2025 Income from diwdends: Dividends receivable fi￿rn other listed investments Interest receivable and ￿mIlar ir￿OMe. Interest re￿ivat￿e on bank depN)sits 2,477 2,477 funds General Total 2024 Income from diwéends,. Dividends receivable from other listal investments Interest receivable and similar income- Interest receivable on bank de[￿ts 1,176 1,176 Page 19 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 Ortober 2025 7 Expendlture on raising funds a) Costs of generating donations and legades Unrestricted funds General Total 2025 Other direct costs of gererating voluntsry inc(￿ne funds General Total 2024 other dir* costs of generating vcduntary Ir￿Me 8 Expenditure on charitable activities Activity undertaken directly 2025 2024 Stsff costs staff training and recruitment Refreshments, small toys and play Travel aThJ subsisten 330,319 3,617 5,459 8,130 330.319 3,617 5,459 8,130 296,104 3,732 5,697 2,782 rll) Premises costs Bank charges Office costs Professional fes Depreoation Independent examiner f￿5 24,828 463 23,208 5,097 15,861 24,828 463 23,208 5,097 15,861 25,810 469 22,048 3,289 14,480 418 032 418 032 375411 £246,746 (2024 - £235,764) of the atKJve expenditure was attriLxrtable to unrestricted funds and £170,236 (2024 - £139,647) to restricted fund5. Page 20 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 9 Analysis of governance and support costs Governance costs funds General Total 2025 Independent examiner fee5 Examination of the financial State[T￿nts Unrestrirted funds General Total 2024 Indep￿dent examiner f Examination of the finanaal ststements IOGovernment grants The charity received £9,838 {2024: É1.876) from council grants. The amount of grants recognised in the finarKial staternents was [9,838 (2024- £1,876}. There were no unfulfilled cor¥Jitions at the year erKJ. 11 Net incomingloutgoing resources Net Incoming/(outgoirKJ} resour￿ for year I￿Jude. 2025 2024 Depreciab'on of fixed assets 12Trustees remuneration and expenses No trustees, nor any persons connected with t￿1. have any remuneration from the charity durirkg the year. No trustees have r￿1Ved any reimbursed eX[￿seS or any other ￿nefits from the charity during the year. Page 21 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 13Staff costs The aggregate payrdl costs wwe as fotlows: 2025 2024 staff costs during the year were: Wages and salaries Sooal security costs Pension costs 300,103 21,478 267,953 16,899 11,252 330319 The monthly avernge number of pe￿n$ (indudirwj Sen1￿ rnanag￿nent / leadership team) employed by the charity during the year expressed as full time ￿U￿alents was as follows.. 2025 No 2024 No Dirertor5 {unpaid) Administrab"on staff Early Years and SUp￿rt stsff io io 21 23 Contnbutions to the em￿tsYee pension schemes for the year totalled £8,738 (2024 - £11,252). Pension costs are split be￿een resln.cted and unrestn.cted experKliture in line with the assoaated staff salary costs. No employee received emoluments of more than £60,000 during the year. The tt)tal employee bwefits of the key Manage￿nt per%wbnel of the charity were £88,059 (2024 - £89,560). Page 22 The Peter Pan Centre Ltd Notes to the Financial Ststements for the Year Ended 31 Ortober 2025 141ndependent examiner's remuneration 2025 2024 Examination of the finarKial ststements 1STaXa￿On The tharity is a registered charity and is therefore exempt from tsxation. 16Tangible fixed assets Furniture and equipment Land and buildings Nursery Equipment Total Cost At l Novembw 2024 Additions 73,612 52,259 2,402 65,5￿13 303 191,774 2,705 At 31 Ottober 2025 194 479 Depreciation At l November 2024 Charge for the year 12,383 42,888 59,341 114,612 At 31 CLtober 2025 130 473 Net book value At 31 cktober 2025 At 31 October 2024 61,229 9,371 6,562 77,162 Induded Mthin the net bwk value of land oThJ buildings ab)ve is £Nil (2024 ÉNil) in respert of freehold land and buildings and £54,085 (2024 - £61,229) in resFett of leaseholds. Page 23 The Peter Pan Centre Ltd Notes to the Finanaal Statements for the Year Ended 31 October 2025 17Fixed asset investments 2025 2024 other investments other investments 18 Debtors 2025 2024 Trade debtors P￿paYments Other debtors 935 5,250 150 430 4,900 19Cash and cash equivalents 2025 2024 Cash at bank 193 536 Page 24 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 20 Creditors: amounts falling due within one year 2025 2024 Trade creditors other taxation and sooal S￿rity Accruals Deferred income 3,802 2,618 750 3,702 1,879 2025 2024 Deferred income at l NOv￿ber 2024 Resources deferred in the perioj Amounts released from wevious periixjs 76,347 82,779 42,525 76,347 Deferred income at year end 21 Pension and other schemes Defined contribution pension scheme Thè charity operates a defined contributton pension 5d￿ne. The pensi￿ Cost (harp for the year represents contributions payable by the (harity to the sckne a￿1 amounted to £8,738 (2024 - £11,252). Page 25 The Peter Pan Centre Ltd Notes to the Finanaal Statements for the Year Ended 31 October 2025 22Funds Balance at Balance at 31 Ortober 2025 November Incoming Resources 2024 resources expended Transfers Unrestricted funds General General FurKI 88.856 2%,431 (261,29)) 125,041 De*gnated Major Works Fund Total unrestricted funds Restricted funds North Stsffordshire Hospital Children's Trust Denise Coates Foundation Fence aub TrL￿t staffordshire County Counol - EHCP Olwen McPherson Trust shier Hinton Foundation Playground Project The National Lottery Community Fund The Henry Smith Charity Groundwork UK st james's Place Charitable Foundation Other I8,8￿) (12,000) 6,850 4.201 (4,201) (508) 7.962 (7.962) 3,092 {3,092) {1.786) 3.146 46,065 (5.758} 43,453 6.097 82,193 39,750 1.268 {83,6131 (39,7501 {2,2081 4,677 9.400 8,460 5,625 {5,6251 Totsl restricted funds 170 236 Total funds 225 116 431,526 228 970 Page 26 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 Ortober 2025 Balance at Balance at 31 October 2024 November 2023 Incoming Resources resources expended Transfers Unrestricted funds General General Fund 112.754 223,657 (247,555) 88.856 D￿gnated Major Works Fund Total unrestrtcted funds 223 657 247 555 North Staffordshire Hospital Children's Trust Denise Coates Foundation Fence Club Trust Staffordshire County Counul - EHCP Olwen McPherson Trust Boshier Hinton Foundation Masonic Charitable Trust ayground Project The National Lottery Community Fund The Henry Smith Charity Groundwork UK St James's Pla Charitsble Foundation Other 38,500 (19,650) 18,850 5.201 1.032 (1,[￿)) 1524) 4,201 i(KJ (100) 4,807 (1.715) 3,092 {￿) 1,786 Ii,(KKI 51,823 (11.000) (5,758) 46,065 J.550 18,750 9,552 (74,453) (18,750) {152) 6,097 9,400 7,500 {1,875) 5,625 100 Total restricted funds 120 179 120 728 Total funds 267 933 387 202 225 116 27 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 Ortober 2025 The specific purtx)ses for which the funds are to be applied are as fdlows: Designated Funds Major Works Fund For any major works required to centre building. Restritted Funds The North Staffordshire Hospital Children's Tnjst Thls grant is to cover additional costs (mainty salary) over 34 years to enable the ￿ntre to increase thild numbers by 20-25¥0 and to enhan￿. wFEre posgble. support offered to the parent group. Denise Coate5 FouThlation This grant is to fund the installabon of an enhanced MU￿sens(￿ rc(rfn, a hydro therapy spa and to replace and upgrade our Cu￿nt CCffiPLrting Wms. The remaining bakin￿ has been transferred into other funds. The Fen￿ aub Trust These grants were to purchase childM's equirlnent and toys. The ranaining balan￿ has ￿en transferred into other ftFnds. Olwen McPherson Trust These grants were to purchase children's equitNnent and toys. The ranaining balan￿ has ￿en transferred into other funds. Boshier Hinton Foundation To fvnd the purchase of a fold down charrfJing bed for our disabled toilet The rernainirKJ balan￿ has been transferred into ots funds. Masonic thariiable Trust To sUp￿)rt 4*cific nursery ￿rtre staff cos Playground Project A number of grants were to fund the creation of a new outdLK)r playleducation area. These inclLJded the CAwen McPherson Trust, Fo￿e Foundab"on. Denise Coates Foundab"on and a number of other funder5 who donated £5,OIXJ or less. The transfers within restric￿ funds amalgamate the Playground Proj* fundirvj into one fund. The National Lottery Community Fund This 3 year grant is to fund both salary arKJ core costs to enable us to deliw i)ur eaty educotion service and to expand ¢)ur family support se￿￿, increasThJ the numter of unique children and families we support. Page 28 The Peter Pan Centre Ltd Notes to the Financial Statements for the Year Ended 31 October 2025 The Henry Smith Charity This 3 year grant is to part fund the salary costs of the Centre Manager and Family Support man￿er to devdop the seNice. arKI to Introdu￿ a new CRmIer￿UIry management system. GroundworkUK This grant IS to fijnd upgrdding of the heab.rwj and lighting Y4ithin the buildirrfJ. St James's Place Charitable Foundation This grant is to fund salary costs of an Early Year5 s￿l011st PracticKEr for ore year. Other funds Indudes restriLted grants and donations, balan￿ indiwdualfy uThler £5.0￿. Transfers between funds Small fu￿ balan￿5 whith were less than £5,000 at the skrt of the year were transfe￿ed into other funds. 23Analysis of net assets between funds Total funds at31 October 2025 Unrestricted funds General Designated Restricted nds Tangible fixed assets Fixed asset investments Current assets Current liabilities 5,997 53,553 86,173 58,009 64,006 53,553 199,871 35.000 78,698 Totsl net assets 228 970 Total funds at31 Ortober 2024 Unrestricted funds General Designated funds Tangible fixed assets xed asset inveStm￿ts Current assets Current liabilities 7.178 51.176 37,572 69,984 77,162 51,176 180,195 35,lJXJ 107,623 Total net assets 101,260 225 116 24Related party transactions The aggregate total of donations received from trust￿ and related parttes in the period was £2,880 {2024'. £1,830). Page 29