Company registration number.. 07803773 Charity registration number.. 1145656 Lisle Marsden Childcare Limited {A company limited by guarantee) Annual Report and Financial Ststements for the Year Ended 31 August 2025 Forresler Boyd Limited Chartered Accountant 26 St Mary's Gale Grimsby DN31 1LW
Lisle Marsden Childcare Limited Contents Reference and Administrative Details Trustees. Annual Report 2105 Independent Examinerfs Report Statement of Financial Aclivilies Balance Sheet Statement of Cash Flows Notes to the Financial Statements 10t019
Lisle Marsden Childcare Limited Reference and Administrative Details Trustees D Kinsey L S Wharton R Lockwood R V8rley T Spencer K Revell Senior Managementl Leadership Team A Allison Charlty Reglstratlon Number 1145656 Company Rogistration Number 07803773 The charity is incorporated in England. Lansdowne Avenue Grimsby N E Lincolnshire DN32 ODF Reglstered Offlce Independent Examlner Forresler Boyd Limited Chartered Aceountanl 26 Sl Marfs Gale Grimsby DN31 1LW Bankers The Royal Bank of Scouand Sheffield Allercliffe Branch 747 Allercliffe Road Sheffield S9 3RF Page 1
Lisle Marsden Childcare Limited Trustees. Annual Report The trustees, who are directors for the purposes of company law. present the annu81 report together with the financial slalements and auditors, rewrt of the charitable company for the year ended 31 August 2025. Oblectlves and actlvltles Objects and airns Our charity s purposes as set out in the objects contained in the cofflpanls Artides of Association are.. To enhance the development and education of children from the ages of two up to and including eleven years old by offering appropriate play, earty education and care facilities for all children whatever their race, culture, religion, means or ability, by'.- al providing an out of hours childcare service for the local community operating on weekdays throughout the year,. and bl providing an early years provision for the community induding those families also served by Lisle Marsden Church of England Primary Academy, cl operating al all times in a manner which reflects the principles under1wng the Church of England foundation of the inslilulion. Lisle Marsden Childcare Ltd is a provider of early-years education and care for children aged from 2 years up to 11 years 11 months in the settings early years provision and out of school club. The eady years, provision operates all year and the out of school club operates before and after school and in Ihe school holidays. We are approved and inspected by the Office for Standards in Education {OFSTEDI and have been graded as strong in all areas in our 2025 Ofsled inspection. The aims of our charity are to serve bolh the immediate and wider community by providing a high quality childcare facility based on current legislation and besl practice. and lo enable parents and carers to continue their employment andlor study by providing the necessary care, education and recreation for children of pre-school and primary school age. We aim lo create a friendly and relaxed atmosphere where children and their families feel special and valued., to provide a safe and secure environment where chIldn are encouraged and feel excited and molivaled to learn., lo meet the individual needs of each child and ensure all children are given Ihe opportunity lo develop., to promote leaming and development through play, providing a rich and enabling environment wth a wide variety of inleresling and slimulaling activities and resources., to give children lime and support in gaining a sense of achievement and pride in themselves., and lo support children in feeling emotionally confident and not afraid of failure, developing positive altitudes lo leaming lasting for the rest of their lives. Our aims fully reflect the purposes that the charity was sel up lo further. The focus of the setting is the continuous improvement to the educational programme in the early years provision, and providing high quality play opportunities for children in the out of school club. The practitioners support and enhance children's leaming and development holistically through play based aclivilies. Home links are made in order lo enhance and extend children's learning both within the setting and in the child's home. The out of school club provides a friendly, child ntred environment that give children the play spaces they need lo ensure they receive a balance within their lives. The club sessions are designed to cofflplemenl the slruclured environment of school, introducing the children lo a wide range of activities and experiences whilst encouraging them to make their own choices, lake responsibility for their own actions and contribute to what is provided for them. Parents are given regular information about their children's developmental progress through daily communication and regular progress reviews. We maintsin regular contact wth parents throughout the year through newsletters and planned events. Page 2
Lisle Marsden Childcare Limited Trustees. Annual Report Publ1¢ beneflt In the coming year the charity plans to continue to identify and make irnprovemenls to the educational programme in the early years, provision lo ensure children are supported to reach their potential and developmental expectations to prepare them to become lifelong leamers. In the out of school club we plan lo develop the provision and activities we offer lo meet the diverse needs of the children who allend and to ensure children are engaged in purposeful play. The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard lo the public benefit guidance published by the Charity Commission for England and Wales. Achievernents and performance Occupancy Rate Occupancy for our early years provision has been lower than recent years with 112 children on roll by the end of the academic year. Average occupancy 81 the end of the academic year was 70Yo 12024."850/0l based on 80 children per session. The lower occupancy rate was due lo a lower birth year than nomial and was a trend seen across local settings. Occupancy in our out of school club continued lo be good with an average of 60 12024'.621 children booked in for breakfast club and 5812024.'531 children booked after school dub. staff tralnlng and development Staff have completed required core training such as Firsl Aid, Food Safety and Safeguarding training as and wh8n required throughout the year. Other training has included.. Domestic abuse awareness Employment law changes Development trauma Making sense of autism An introduction lo neurodivergence in Ihe eady years . Sexual harassment training for managers and supervisors Exploring boys play and leaming Improvomonts This year cosmetic improvements have been made lo the setting including repainting the whole setting, replacing cupboard doors and drawers in one of our kilchen areas. We have replaced the flooring in one of our rooms as there were some repairs that needed doing lo wom areas. We also recarpeled our reception area, staff room and the managers office. Some office fumilure was also replaced and safely matting at our exits lo our outdoor areas. We updated the toilet cubicles in our 2 year room by having the cubirjes wrapped. We took part in the NELI for earfy years programme which is an earty language programme that has been available for school for some years. There were many benefits of the programme. mainly Ihe enriched vocabulary taught, improved oracy and enhanced activities based on the story each week. We found not all the books were suitable for the children and the 20 week programme lost momentum towards the end with children becoming less engaged. Following a whole team evaluation of the programme we are planning on delivery a bespoke versior) of Nell in the next academic year. Page 3
Lisle Marsden Childcare Limited Trustees. Annual Report Plans for future perlods Aims and key objectivgs for futurg periods We plan lo develop a bespoke delivery of Ihe Nell programme for next year based on practitioners evaluation of the programme. We invested some of our reserves into a savings account whilst we plan what we would like lo further improve in the setting. We are looking at the possibility of having some loilets fitted into one of our rooms. Financial review During Ihe year ended 31 August 2025, total expenditure of £700,616 was more Ihan covered by Nursery Education Funding together with other incoming resources and brought forward reserves. The excess of income over expenditure for the year was a profil of £43,91312024.. £95,718). Policy on reserves Our policy is lo have a minimum of a three month ¢onlingen¢y fund to guarantee financial security in the event of any unforeseen expenditure that may occur and lo safeguard against a deeaSe of inrne due lo a sudden drop in OCCLJpancy. We also have some reserves invested in a savings account. Free reserves lunreslricled funds less designated lunds and lotsl fixed assets) are £366,787 which is above the three month policy. Total reserves being £381,480 12024.. £337.5671 are made up of reslricled funds of £nil12024.. £15,714) and unreslricled funds of £381,48012024.. £321.8531. Prlnclpal rlsks and uncertalntles Occupancy rates fluctuale and could drop from year lo year. Some of the praclilioners are employed on yeady contracts so that we are able to adjust the number of staff and hours lo be worked yearly depending on occupancy levels. We do operate on a higher than legally required staff ratio which can be dropped lo required levels if staffing costs required us lo do so. Structurei governanco and rnanagement Nature of governlng document The organisalion is a charitable company limited by guarantee, incorporated on 10 October 2011 and registered as a charity on 27 January 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is govemed under ils Articles of Association. Recrultment and appolnfment of trustees The directors of the company are also charity trustees for the purposes of Charity law. Trustees are appointed or reappointed annually al the Annual General Meeling. InductiTon and training of trustO9S Induction and trdining is informal given the size of the organisation and is provided as required. Arrangements for setting key management peOnnel remuneration Pay increases for 811 s18ff are set by the board of directors annually. The increases are decided based on National Wage increases and a review of the current financial position. Page 4
Lisle Marsden Childcare Limited Trustees. Annual Report Organlsatlonal structure The company is controlled by the trustees with delegated authollty to the key management team as necessary. Relationships with related parties Lisle Marsden Church of England Primary Academy Dan Kinsey is the headleacher of Lisle Marsden Church of England Primary Academy which works dosely with Lisle Marsden Childcare Limited and the same site. Disclosure of inforn)ation to auditor Each trustee has taken steps that they ought lo have taken as a trustee in order to make themselves aware of any relevant audit information and lo establish that Ihe charity's auditor is aware of that infomiation. The trustees confimi that there is no rglevant informab'on that they know of and of which they krKJW the auditor is unaware. The annual report was approved by Ihe Irustees of the charity on 11 May 2026 and signed on its behalf by.. D Kinsey Trustee Page 5
Lisle Marsden Childcare Limited Independent Examinerfs Report to the trustees of Lisle Marsden Childcare Limited {%he Companw) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. Respective responsibilities of trustees and examiner As the charity's trustees of the Company land also ils directors for the purpose5 of company lawl you are responsible for the preparation of the accounts in accordance wth the requirements of Ihe Companies Act 20061'lhe 2006 Acl'l. 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 respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying Out my examination I have followed the Directions given by the Charity Commission under sectn 145(5)Ibl of the 2011 Acl. Independent examiner's statsment Since the Company's gross income exceeded £250,000 your examiner musl be a member of a body listed in seclion 145 of the 2011 Act. I confim) that l am qualified to undertake the examination because l am a member of ICAEW. which is one of the listed bodies. I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination givirrfJ me cause to believe.. l. accounting records were not kept in Tesped of Lisle MaTsden Childcare Limrted as required by 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 ml a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance wilh the melhods and principles ol Ihe Sialemenl of Recommended Practice for accounting and reporling by charities applicabl8 to charilies preparing their accounts In accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come acTOSS no other matters In nneCtIOn ¥th the examlnatlon lo whlch attenuon should be drawn in Ihls report in order lo enable a proper understanding of the accounts lo be reactted. C JeKse ca1¢ Anng Jensen ACA Chartered Accountant ICAEW Forresler Boyd Limited 26 Sl Mary's Gate Grimsby DN31 1LW 11 May 2026 Page 6
Lisle Marsden Childcare Limited Statement of Financial Activities for the Year Ended 31 August 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2025 Note Income and Endowments from: Charitable activities Other trading activities Investment incorne 675,663 2,824 5,925 60,117 735,780 2,824 5,925 Total income 684,412 60,117 744,529 Expendituro on.. Charitable activities 1624.785 75,831 700,616 Total expenditure 624.785 75,831 700,616 Nel incomellexpendilurel Nel movement in funds 59,627 15,714 43,913 59,627 115,7141 43,913 Roconclllatlon of funds Totsl funds brought forward 321,853 15,714 337,567 Total funds carried fomard 17 381,480 381,480 Unrestrlcted funds Restrlcted funds Total 2024 Note Income and Endowments from: Charitable activities Other trading activities Investment income 624,736 537 3.304 46,418 671,154 537 3,304 Total income 628,577 46,418 674,995 Expenditure on: Charitable acb'vities 532,859 46,418 579,277 Total expenditure 532,859 46,418 579,277 Nel income 95,718 95,718 Net rnovement in funds 95,718 95,718 Reconciliation of fund5 Total funds brought forward 226,135 15,714 241,849 Total funds carried forward 17 321,853 15,714 337,567 The notes on pages 10 to 19 fom) an integral part of these financial statements. Page 7
Lisle Marsden Childcare Limited {RegistTation number: 07803773) Balance Sheet as at 31 August 2025 2025 2024 Note Fixed assets Tangible assets 12 14,693 8,698 Current assets Debtors Cash at bank and in hand 13 14 55,594 338,414 62.342 291,748 394.008 354.090 Creditors: Amounts falling due within on• yèar Net current assets 15 27,221 25,221 366,787 328,869 Net assets 381,480 337.567 Funds ofthe charity: Rostricted income funds Restricted funds 15,714 Unrestricted income funds Unrestricted funds 381.480 321.853 Total funds 17 381.480 337,567 For the linancial year ending 31 August 2025 the chanty was enlffjed lo exemption from audit under section 477 of the Companies Acl 2006 relating to small companies. Direclors, rosponsibililies.. The members have r¥)1 required the charty to cbtain an audil of its accounts for thg ygar in question In accordance with section 476., and The directors acknowledge their responsibilrties for complying with the requirements of the Act with respeet to accounting reeords and the preparation of accounts. The financial statements on pages 7 to 19 were approved by the Iruslees, and aulhorised for issue on 11 May 2026 and sigrTred on Ih8ir behaw by.. D wh5¥ D Kinsey Trustee The notes on pages 10 to 19 fomi an integral part of these financial slatemenls. Page 8
Lisle Marsden Childcare Limited Statement of Cash Flows for the Year Ended 31 August 2025 2025 2024 Note Cash flows from operating activities Net cash income 43.913 95,718 Adjustments to tash flows from non<ash Items Depreciation Investment income 4,714 5,925 3,733 3,304 42,702 96,147 Working Capital adjustments Decreasellincreasel in debtors Increaselldecreasel in creditors Decrease in deferred incorne 13 15 6.748 2,640 640 19,0571 112,3711 568 Nel cash flows from operating aclivilies 51,450 74,151 Cash flows from Investlng actSvltSes Interest receivable and similar income Purchase of tangible fixed assets Nel cash flows from investing activities 5,925 10,709 3,304 2,927 12 4,784 377 Nel increase in cash and cash equivalents 46,666 74,528 Cash and cash equivalents al 1 September 291,748 217,220 Cash and cash equivalents al 31 August 338,414 291,748 Reconclllatlon of net cash flow to movement In net funds Increase in cash 46,666 74,528 Nel funds al 1 September 2024 291,748 217,220 Nel funds al 31 August 2025 338,414 291,748 The notes on pages 10 to 19 fom) an integral part of these financial statements. Page 9
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 1 Charlty status The charity is a charity limited by guarantee and incorporated in the United Kingdom and consequently does not have share capi181. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation. The address of its registered office is.. Lansdowne Avenue Grimsby N E Lincolnshire DN32 ODF These financial statements were authorised for issue by the Irustees on 11 May 2026. 2 Accountlng pollclès Summary of slgnlficant accountlng pollcies and key accounting estlmates The principal accounting policies applied in Ihe preparation of Ihese financial statements are sel out below. These policies have been consislenlly applied to all the years presented, unless olhetwise slated. Stat8mont of compliance The financial slalemenls have been prepared in accordance wilh Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Iland IFRS 1021 {effeclive 1 January 20191- Icharilies SORP IFRS 10211, Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. They also comply with the Companies Act 2006 and Charities Acl 2011. Basls of preparation Lisle Marsden Childcare Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are prepared in sleding which is the functional currency of the charity and have been rounded lo the nearest pound. Golng concern The trustees consider that there are no material uncertainties about the chariws ability to continue as a going concern nor any significant 8re8s of uncertainty that affect the carrwng value of assets held by the charity. Income and endowments Grant5 that provide core funding or are ol a general nature are recognised where there is entitlement, probability of reIpt and the amount can be measured with sufficient reliability. Page 10
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 Deferred Income Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, il has been received. Such incorne 15 only deferred when= - The donor specifies that the grant must only be used in future aCcUntIng peri¢xls', or - The donor has imposed conditions which must be met before the charity has unconditional entillemenl. Investment Income Interest is recognised in the period to which il relales. Exponditure All expenditure is recognised once there is a legal or conslruclive obligation to that expenditure, il is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to Ihal category. Where costs cannol be directly allribuled lo particular headings they have been allocaled on a basis consislenl with the use of resources, with central staff costs allocated on the basis of lime spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charltable activlties Charitable expenditure comprises those costs incuffed by the charity in the delivery of its activities and services for its beneficiaries. 11 includes both costs Ihal can be allocated directly lo such activities and those costs of an indirect nature necessary lo support them. Support costs Support costs include central functions and have been allocated to activity cost cale9ories on a basis consislenl with the use of resources, for example, allocating property costs by floor areas, or per capita, stsff costs by the lime spent and other costs by their usage. Govornanco costs These include the costs allributable lo the charily's compliance with conslitulional and statutory requirements, including audit, strategic management and Iruslees meetings and reimbursed expenses. Taxatlon The charity is considered to pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company lor UK corporation tsx purposes. Accordingly, the charity is potentially exempt from laxalion in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to ch8ri18ble pU)SeS. Tangible flxed assets Individual fixed assets costing £500.00 or more are initially recorded at cost. less any subsequent accumulated depreciation and subsequent accumulated impairwnenl losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual valLJe, over their expected useful economic life as follows: Page 11
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 Asset class Fixture & Fittings Depreciation method and rate 25 /0 slraighl line basis Trade debtors Trade debtors are amounts due from customers for merchandise sold or seNices perfomied in the ordinary course of business. Trade debtors are recognised initially al the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of Ihe receivables. Cash and cash equivalents Cash and cash equiv81enls comprise cash on hand and call deposits, and other short-lerm highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. Trade credltors Trade creditors are obligations lo pay for goods or services Ihal have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities rf the Charity does not have an unconditional right, al the end of the reporting period, lo defer settlement of the creditor for al least Iwelve months after the reporting dale. If there is an unconditional right lo defer settlement for al least Iwelve months after the reporting date. they are presented as non-currenl liabilities. Trade creditors are recognised al the transaction price. Fund structure Unrestricted income funds are general funds that are available for use at the Irustees discretion in furtherance of the objectives of the charity. Reslricleé funds comprise all funds received syilh restrictions imposed by the funderldoner. 3 Income from charltable adlvltles Unrestritted fund5 General Restricted funds Total 2025 Nursery Education Funding Nursery Fee Income 423,412 252,251 60,117 483,529 252,251 675,663 60,117 735,780 Unrestricted funds General Restricted funds Total 2024 Nursery Education Funding Nursery Fee Income 357,569 267,167 46,418 403,987 267,167 624,736 46,418 671,154 Page 12
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 4 Income from other tradlng actlvltles Unrestricted funds General Total funds Trading income.. Sales of goods and setvices 2,824 2,824 Total for 2025 2,824 2,824 Totsl for 2024 537 537 5 Investment Income Unrestricted funds General Total funds Interest receivable and similar income.. Interest receivable on bank deposits 5,925 5,925 Totsl for 2025 5,925 5,925 Totsl for 2024 3,304 3,304 6 Expendlture on charltable actSvltSe8 Unrestrlcted funds General Restricted funds Total funds Note Educational resources Staff costs Allocaleé support costs Governance costs 34,555 484,293 99,744 6,193 34,555 559,944 99,924 6,193 75,651 180 Total for 2025 624,785 75,831 700,616 Total for 2024 532,859 46,418 579,277 Page 13
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 7 Analysls of governance and support Costs Support costs allocated to charitable activities Premises costs Sncludlng depre¢Satlon Other support costs Admlnlstratlon costs Total funds Basis of allocation Nursery Education 11,720 81,495 6,709 99,924 Totsl for 2024 9.866 45,873 8,647 64,386 Basls of allocatlon Reference Method of allocatlon Allocation is based on actual amount spent Governance costs Unrestrfcted funds General Total funds Independent examiner fees Examination of the financial statement9 Legal fees 2,610 3,583 2,610 3,583 Total for 2025 6,193 6,193 Total for 2024 6,151 6,151 8 Net Incomingloutgolng resources Nel incoming resources for the year indude.. 2025 2024 Depreciation of fixed assets 4,714 3,733 Page 14
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 9 Trustees remunerallon and expenses No trustees. nor any persons connected th them. have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows- 2025 2024 Staff costs durlng the year were: Wages and salaries Social security costs Pension costs Other staff costs 514,902 28,850 8,760 7,432 453,889 21,616 7,901 2,966 559,944 486,372 The monthly average number of persons linduding senior management team) employed by the charity during the year was as follows.. 2025 No 2024 No Charitable Activities 35 36 No employee received emoluments of more than £60.OW during the year. The lotsl employee benefits of the key management personnel of the charity were £117.51512024 - £107,2831. 11 Taxatlon The charity is a registered charity and its 8Ctivilies are exempt from taxation. Page 15
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 12 Tanglble flxed assels Land and buildings Furniture and equipment Total Cost Al 1 September 2024 Additions Disposals At 31 August 2025 118,874 9,714 4,983 118,874 10,709 4,983 995 995 123,605 124,600 Depreciatlon Al 1 September 2024 Charge for the year Eliminated on disposals 110,176 4,614 14.983 110,176 4,714 14,9831 Al 31 August 2025 Net book value 109,807 109,907 At 31 August 2025 Al 31 August 2024 895 13,798 14,693 8,698 8,698 13 Debtors 2025 2024 Trade debtors Prepayments 51,852 3,742 58,057 4,285 55,594 62,342 14 Cash and cash equlvalents 2025 2024 Cash on hand Cash al bank 286 338,128 200 291,548 338,414 291,748 Page 16
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 15 CredStors'. amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals Deferred income 3,765 23,405 51 2,890 21,640 691 27,221 2025 25,221 2024 Deferred income al 1 September 2024 Resources deferred in the period Amounts released from previous periods 691 51 691 1,259 891 1,259 Deferred income al year end 51 691 16 Obligations under leases and hlre purchase contracts Operatlng lease commltments Total future minimum lease payrnenls under non&incellable operaling leases are as follows.. 2025 2024 Other Within one year Between one and five years 2,364 4,728 2,364 2,364 7,092 Page 17
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 17 Funds Balance at 1 September 2024 Incoming resources Resources expended Balance at 31 August 2025 Unrestrlcted General 321.853 684,412 1624,7851 75,831 381,480 Restrlcted 15,714 60,117 Total funds 337,567 744,529 700.616 381,480 Balance at 1 September 2023 Incomlng resources Resources expended Balance at 31 August 2024 Unrestrlcted General 226,135 628,577 1532,8591 46,418 321,853 Rostrlcted 15.714 46,418 15,714 Total funds 241,849 674,995 579,277 337,567 The specifi¢ purposes for which the funds are to be applied are a$ follows.. Unrestricted funds mainly represents fees received froffl parents for thildcare and nursery edUtIon funding. Nursery education funding is designated for Ihe normal running of the thildcare cenlre. Reslrieled funds relate lo Pupil Premium and SEN lunding whieh are used lo support specific children. Page 18
Lisle Marsden Childcare Limited Notes to the Financial Statements for the Year Ended 31 August 2025 18 Analysls of net assets between funds Unrestricted funds General Total funds at 31 August 2025 Tangible fixed assets Current assels Current liabilities 14,693 394,008 27,221 14,693 394,008 27,221 Total net assets 381,480 381,480 Unrestricted funds General Total funds at 31 August 2024 Restricted fund5 Tangible fixed assets Current assets Current liabilities 8,698 338,376 125,2211 8,698 354,090 125,221 15,714 Total nel asset$ 321,853 15,714 337,567 19 Related party transactlons During the year the charity made the following related party Iransaclions.. Llsle Marsden Church of England Prlmary Academy ID Kinsey is 8 Director) The Childcare Centre had expenditure of £44,051 12024-. £41,087) during the year relating lo costs lo run the cent. Al the balance sheet dale the amount due lolfrom Lisle M8rsden Church of England Primary Academy was £Nil12024 - £Nill. Page 19