Company r¢gi5tration number= 08100944
Charity registration number.. 1147882
Sunflowers at Grafton
(A company limited by guarantee)
Aljnual Report and Financial Statements
for the Year Ended 31 August 2025

Sun
owtr5 a
Graft
Conte
Reference and Administrative Details
Trustees, Report
2to7
Siatement of Trustees, Responsibilities
Independent Examiner's Report
Stalernent of Financial Activities
Ioto 11
Balance Sheet
12
Notes to the FinanciaI Statem¢nts
13to24

Sunflowers at Graf
nce an
dministrative Detai
Ch2irm8n
J Ratnage
Secretary
L Blunden
Charlty Registration Number
1147882
Cornpany Registration Number
08100944
The charity is incorporated in England and Wales.
Sunflowerg at Grafton
Easi Grafton
Marlborough
SN8 3DB
Registered OffKe
Independent Examiner
Sansutn & Co Limited
l Meadow View
High Str￿t
Burbage
SN8 3AF
PagG I

nfloTve
t Graft
Trn5tees' Re
ort
The Irusiees. who are directors for the purposes of company law, present ihe annual report together with the
f￿all¢la] slatements of the charitable company for the year ended 31 August 2025.
Objectives aMd activitie$
Objeets ttndaims
To ent￿¢¢ the development and ¢du¢ation of child￿n undcr statutory school age and of primary school age by
eneouraging par¢nt$ to understand and provide for the needs oFtheir children and by..
Offering appropriat¢ play, education and care facilities within the context of a w¢lcoming and healthy
environment and ensuring provision of opports]nities for all childr¢n regardless of their rac¢, culture, religion,
means or ability.
Providing opt)ortunities for parents and members of the community to take responsibility for, and to become
involved in, such activiti¢$,'
Working in ￿rtnership with parents, organisationg, professionals and the local community to ensure the needs
of families and their children are met- and
Advancing the education 2nd training of staff in the provision of such play, education and care facilities as
described above.
Pogo 2

Sunflowers
t Graft
Trustees, Re ort
Objeclivu, slr471egieg aelivities
Our main activity is the provision of great child¢are on a not for profit basis, which utili5¢s our beauuful natural
sutroundings. Specifically..
. Of5ted registered nursery care for babies and children lo 5 year5, from 7.45am to 6pm for 51 weeks ea¢h year.
Ofsted registered out of school care for primary school children, specifically breakfast, &ft¢r school and
holiday clubs.. and
Daily school trdnsport for parish children to one of our local primary schools.
The way we work
Children are ai the heart of every¢hit)g we do and at the top of the list is making sure that all children have
feel safe and are learnin¥ and developing. Along the line we make sure that all the relevant statutory boxes are
ticked and thai all our paperwork is in good order.
The way w¢ work is guided by our core values." Natural, Comtnuntty and Growing.
Natural - Outdoor adventures are fundamental to ihe Sunflowers at Grafton experience. We put as much time,
Ihoughc planning and resourcing inio our outdoor space &% we do to our indoor environment, creating a place in
which every child can connect with nature. We love the outdoors, we love na￿re and we love all weathers.
W¢ keep Ehings simple. honest and practical - from our relationships with our families, to policies, procedureg
and pricing.
Comrnunity - We are part of a thriving rural COTnTnunity which is incredibly sUPPOrtive. We encourage
everyon¢, including par¢nts, our team and Membe￿ of our local communEty to play an active part in our
progre$5. W¢ work iogeth¢r so that the children at Sunflowers have the most fantastic experiences which will
give thern the best possible foundations for life.
Sunflowers at Grafton is a registered ctwity, bastd in buildings previously oc¢upied by the parish school which
c105ed in 2011. Every penny of surplus income goes into making Sunflowers an even better place.
Growing - We are continually exploring ways in which to do things better and encouragc fredback from
families, our team and the ¢ommunity to help us improv¢.
Our a¢tivities are managed and run by a qualified, profession&1 team. Sunflowers at Grafton is a signifjcant local
employer, with over 20 full-time and part-time employees. The majority of these roles filled by residents of
Grafton Parish or ii¢i¥hbourin& Parishes.
We have high expectations and every tnember of th¢ team plays a key part in our success. Roles and
Te%ponsibililies are clearly defIned and the team work together ¢ffectively to deliver an aT[￿Zing service. We
look for regular opportllnities to involve member5 of our local community to shar¢ their skills, expertise and
time on a volwitary basis.
Sunflowers at Grafton is Committed to saf4iuarding and pri)moting the welfare Of our ehildren and expects our
staff team and volunteers to share ihat c<)mmiknent.
Pagc 3

llflowe
rafton
ort
Achievements alld perform*uce
This was a much mor¢ settled year following on froln our annus horribilis in 2023-24 which was dominatod by
two mlnibus thefts. Fundraising continued throU￿)0ut the year and, thanks to continuino generous help and
donation5 from frtends and cornrnunity. we repla¢ed our second vehicle in August 2025.
Trustces establi5h¢d a working party to ¢omplcte a review of pricing, sessions ond early years fvnding in
response to the significant ¢hanges we hav¢ s¢¢n in Ihe landEcape for early years provision. Specifically the
extension of funding to 9 rnonth olds from Septrmb¢r 2024. continu¢d underfunding aeross all age groups, and
the implications of DFE pronounG¢m¢nts in February 2025. Alongsid¢ thi5 are the impact of wider government
policies of increasing Employer Nl rates and the in¢r¢ase in minimutn wage rates. The combined impact of
thes¢ factors has proved chall¢nging for th¢ whole sector and the working parry (Ibje¢tive is to make
recommendations for a mod¢l that provides a solid foundaiion
tninimising risk and maximising income
which is in keeping with family ne¢ds and compliant with stawiory r¢quireTnents.
Trnstees maÉntained a ftscus on the advancem¢nt of our wraparound rarc througJ the appointment of a Leader
for this sncome stream and the developm¢nt of relationships with our loca] primary schools is a kcy element.
Last year we opened a Breakfast Club at on¢ of our local priTJwy schools and this year we opened a Holiday
Club at another local primary school.
Team welfare. well-being and recognition are always a priority and the stability of our pemanent teaTn r¢fl¢cts
thi%. A commitment to education and training, c¢l¢brdting indivsdual milestones and keeping our salarie5 in the
upper quartile for the early years sector are all importont parts of thi5 co¥nmitment
Ptsblk beuefil
Th¢ trustee5 confimi that they have complied with the requirements of section 17 of the Charities Act 201 I to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Our commitment to a positive itnpact in ihe Parish remains undimmed. In addiiion (o providing community
acce5S to our woodland and supporting community events we hav¢ an arAnual programme ofactivities including
support for our Parisli baby and ioddler gFOUP and organising our annual Maemillan Coffee Moming and Parish
litter pick. Over recent y¢ars we have been delighied to involve more young people through offering
volunteering opportunities to support local 5tud¢nts working towards their Duk¢ of Edinburth awards. The
charity Currently w¢1￿m¢S four volunteers on a r¢gular basis who supptsrt &itiviti¢s with th¢ children.
Pl4Lsf4*rful*reperlods
The charity intends to continue to provide good quality Childcare services in both its nursery and through the
provision of breakfast, after school and holiday clubs. It be a priority over the next 3 years to make much
needed improvements to the fabric of our building and grounds.
Our curreni Business Manoger retired in early 2026 and a successful recruitment wys rnade of a replacement. A
p¢riod of handover was a¢hieved and the new business manager will continue to establish he￿elf within the
business working Closely with trustees.
Pagt 4

SunfloTv¢rs at
Tru
tccs, Re
Financial review
During the 2024 2025 reporting period Sunflowers at Grafton received income tot&lling £583,447 (2024..
£562,778). The majority of this eom¢s from childcare fees and early years funding.
Ex￿nSeS total £554,945 (2024: £494,402). Salaries. propety costs and consurnable5 relating to the provision of
ehildcare services are the highest expense items.
Donations, fundraising and insurdnce monies made up £11,721 of our income. We spent £32,919 on grounds
securiry, the costs associated with interim replacement vehicles and th¢ purchase of a second replacement
vehicle. The rcmaining £2,222 from the two years of fundraising is caTried over to 2025126.
Trustees are pleased to report a small surplus for the year, which will be used to support and improve the
ongoing work at the charity.
Poli¢v on ruerves
In setting our reserves policy we are ctsnsciou5 of the need to ensure that sufficient reserves exist to enabl¢
normal operating aciivities to continue in lh¢ evcT)t of variations it) income and to take account of essential
unplanned expenditure in th¢ year ahead.
The balan¢¢ of unrestricted fimd5 81 thc end of August 2025 was £179,789 (2024.. £153.172) and includes the
following d¢signations'.
Cofittng¢ncy reserve £75,000 (2024.. £65.000)
General fund £76,393 (2024. £59,625)
Building and grotsnds fund £20,174 (2024.. £10,174)
MiTJibu5 and security £8,222 (2024.. £13,250)
Trustees have assess¢d the risks faced by the organisation and their likely c05t implications and airn to build our
Contingency Reserve Fund to £138.000 which equate5 to 3 months of operational expenditute. Whilst our
Contingency Reserve r¢mains below the desired level trustce5 aro comfortable with overall level of reserves and
conscious that building reserves to £138,000 will bc difficult to achieve.
Reserves will be monitored quart¢rly by the tsustees, looking both at current fr¢¢ r¢s¢rv¢s and the forecast
P05ltion for th¢ year end. The ¢n5ures that r¢m¢dial action can be taken quickly an the event of all unexpKt¢d,
S]￿lfIcant, or irreversible defJ¢it.
Pagc 5

un
owers at
afton
ees, Re
or
Structure? governance and management
Organlsittlohqlslruclure
Sunflowers at Grafton is a charitable cotnpany limited by guarantcc. The organisation is gov¢med by a Board of
Trustees. Each truste¢ is required to be a dir¢ctor of the cornpany. At each annual general m¢¢ting one-third ol
truste¢s must retire from otTice and are then entitl¢d to stand for ￿-¢I¢¢t10Th.
Th¢ dir￿torS and board of trnstees meet 4 timcs a year Éo decid¢ on such matters &$ strategic policics and major
decisions relating to the affairs of Sunflowers at Grafton. The board of trustees is specifically required to
deterniine ¢hildcar¢ fees and to take responsibility for the organisatlQDS ass¢ts.
Each of the trustees (puarantees to pay the sum of £1 in the event of insolv¢ncy. A m¢morandum of association is
in place which d¢t2i1s th¢ objective5 and powers of the charity and it 15 gov¢rn¢d by articles ofassociation.
All trnstees and volunteers give of their tim¢ fr¢ely and no reffluneration or ¢xp¢ns¢s were paid during the
reporting period.
A Business Manager reports to the Board of Trustees and leads the Senior Leadership Team (SLT) which
manages th¢ day-ttrday operations.
Trustees and officers
The tnjstees and officers serving during the y¢ar and since the year end were as follows..
Trustees..
T Reay
S Mccalla (res]￿ed 24 february 2026)
N Airey
J Ratnage
S Burkert
C Tarbox
G Winn (resi￿ed 25 Nov¢mb¢r 2024)
S England {appoint¢d 24 f¢bruary 2026)
S GatT￿ {appointed l December 2025)
G Parker-Bla￿ (appointed l December 2025)
J Downi¢ (appointed l D¢¢ember 2025}
Chairnian..
J Rathage
Secretary..
S England (resigned 25 March 2026)
L Blunden (appointed 25 March 2026)
Pagc 6

Sunfl
rsatG fto
Trustees, Re
ort
Th¢ anmual r¢port was approved by the tru51ces of the charity on 27 May 2020 and SI￿¢d on its behalf by..
G Parker-Blagg
Truste¢
Pdg6 7

Sunfl
wers a
Statement of Trustees, Responsibiliti
The trustees (who are also the directors of Sunflowers at Grafton for the purposes of ¢ompany law) are
responsible for preparing the trustees. report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally A¢¢epted Accounting Practice), including
FRS 102 "The Fi[￿nCIal RetKlrtino Standard applieable in the UK and Republit of Ireland"
Company law requires the tnJste£s to prepare financial statements for each financial year. Under company law
the Ltust¢¢s musi not approve ihe financial statements unless they are satigfied that they give a true and fair vi¢w
of th¢ state of affairs of the charitable company and of the incoming resources and application of resources,
iii¢luding its income and expenditure. of the charitable company for that period. IrA preparing the5¢ financial
state]nents, the trustees are required to..
select suitabl¢ accounting policies and apply them Consis￿ntly.
observe the methods and principle5 in the Charities SORP-
make judgements and estimates that are reasonable and prudent,.
state whether applieable accounting standards, comprising FRS 102 have been followed, 5ubj¢ct to any
material departures disclosed and explained it) the financial 5tatemcnts' and
prepare the financial statements on the goll￿ concern basis unless it is inappropriate to prcsume that the
charitable compaDy will continue in business.
The trustees are r¢sponsible for keeping proper accounting records thai can disc105e with rea$Ot￿le accura¢y at
any time th¢ financial position of thc charitsble company and enable them to ensure that the fll)ancial siatements
comply with the Companics Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Th¢ trnstees ale responsible for the rnaintcnancc and integrity of th¢ corporate and financi411 information
included on the ¢hariiable tompany'5 w¢bsite. Legislaiion gov¢ming the preparation and dissetnination of
financial statements may differ from l¢gislation in other jurisdictions.
Approved by thc trnstees of the rharity on 27 May 2026 and signed on its behalf by..
G Piwk¢r-Blagg
Trustee
PJg¢ 8

Sunflowe
rafton
Independent Examiner's Report to the trustees of Sunflowers At Crafton {'the
Company,)
I report to the charity trustees on Tny examination of the accounts of the Company for the year ended 31 August
2025.
Responsibilitie5 and basis of report
As the charity's tn]stees of the Company (and also it5 directors for the purposes of cornpany law) you are
responsible for the preparation of the accounts in accordanc¢ with the requirements of the Companies A¢t 2006
('the 2006 Act,).
Having satisfied myself that the accounts of the Company ar¢ not required to b¢ audit¢d under Part 16 of th¢
2006 Act and are eligible for independ¢n¢ examination, I report in respect of my txamit)aiion of your charity's
aceounts as carried oul under section 145 of the Charitieg Act 2011 ('the 2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)0)) of the
2011 Act.
Independent examiner'5 Stotement
Since the Compangs gross income exceeded £250,000 your cxaminer must be a member of a body listed in
section 145 of the 201 l Ad. I confirn) that l qualEficd to undenake lh¢ examination bccause l am a member
of ICAEW, which 15 on¢ of the listed bodi¢5.
J have eompleted my examination. I confinn that no rnatters hay¢ come to my attention in coTm¢¢tion with the
examination giving me Caus¢ to believe..
accoL￿tIng rKords were not kept in respect of Sunflowers at Grafton as required by s¢¢tion 386 of the
2006 A¢i' or
2. the accounts do not accord with th05¢ r¢oords,' or
3. the accounts do not comply with the accountlDg r¢quiremenis of section 396 of th¢ 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 aecordan¢e with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by ¢hwities lapplicable to Charities preparing their
d¢counts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102)].
I have no con¢ems and have colne across no other matters in connection with the examÈnation to whi¢h attention
should be drnwn in this report in order to enable a proper understanding of the accounts to be reached.
M San.%UTn FCA
ICAEW
l Meadow Vi¢w
HI￿ Street
Burbage
SN8 3AF
27 May 2026
Pdgc 9

Sunflowers at
Statement of
Inel din
Incom
inaneial Aetivities for the Year Ended 31 Au
ust 2025
enditur
ec
unt and Statement of Total Ree
nised Gains
nd Losses
Total
2025
UThrestricted
Restrieted
Note
Illcotne and Endowrn¢nts frojn:
Donations and le(Tacie5
Charitable activities
Other incomr
8,063
545,144
20,098
1.552
8,590
9,615
553,734
20.(198
Tothl Inc4)me
573.305
10,142
583,447
Expenditure on:
Raising ￿ndS
Charitabl¢ aciivitie5
Other expenditure
(276)
(519.528)
(26.761)
(276)
(527,908)
{26,761)
(8.380}
Ttstal Expenditure
(546.565)
(8,380)
(554,945)
Nd income
26.740
1,762
28,502
Net movement in ￿ndS
26.740
1.762
28,502
R¢eon¢iliation of funds
Total fvnds brought fonyard
Total fvnds carried forward
153,049
2,980
156,029
19
179,789
4.742
184.531
The not¢s on pages 13 to 24 fomi an integral part of these financial statements.
PAg¢ 10

Sunflow
raft
Statement of Financial Activities for th¢ Year Ended 31 Au
ludin
IneDm
ndEI
enditur
ount and St2temen
otal Reeo
sses
ised Gain
For the year ended 31 August 2024
Total
2024
u￿reStrIcted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitabl¢ activities
Other income
39,894
489,349
22,920
39,894
499.964
22,920
10,615
Total Income
552,163
10,615
562,778
F.xpenditure oll:
Raising ￿ndS
Charitable activities
Other expenditure
Totsl Expenditur¢
(783)
(481,925)
{1,1751
(783)
(491,196)
12,423)
{9.271)
{1,2481
(483,883
{10,519)
(494,402)
Net income
68,280
96
68,376
Net Enovement in funds
68.280
96
68.376
Reeoneiliation of funds
Total funds broubht forward
Total fimds carried foNard
84.769
2.884
87,653
19
153,049
2.980
156,029
All of the charity's activiti¢s d¢rive frorn continuing operations during the above two periods.
The fimds breakdown for 2024 is shown in not¢ 19.
The notes on pag¢s 13 to 24 forni an integrdl pan of these financial statements.
Pagc 11

Sunflowers at
(Registration numbcr: 08100944)
Balance Sheet ag Ilt 31 August 2025
21125
2024
Not¢
Fixed assets
Tangible assets
14
54,096
36,228
Current assets
Debtors
Cash at bank and in hand
15
16
21,668
27,128
21,717
121,141
148,796
142,858
Creditor$.' Amounts falling due within one ye8r
Nel current a55et5
17
(18,361)
(23,057)
130,435
119.801
Net assets
184,531
156,029
Funds of the eharity:
Restricted income funds
Restricted funds
4,742
2,980
Unre$tric¢¢d incojne fund5
Unrestrict¢d funds
179,789
153,049
Total funds
19
184.531
156.029
For the f￿￿(141 year ending 31 August 2025 the charify was eniitled io exempiion from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities-.
The members hav¢ not required the charity to obtain an audit of its a￿OUnts for the year in question in
accordance with 5¢¢tion 476. and
The direetois acknowledge th¢ir respon5ibilitle5 for complying with th¢ r¢qUi￿￿entS of the Act with respecl
to a¢countins r¢cords and th¢ pr¢paratiort of a¢counts.
The financial stat￿¢nts on pages 10 to 24 wcr¢ approved by the truste¢s, and authori5¢d for issu¢ on 27 May
2026 and signed on their behalf by:
G Parker-Blagg
Trustee
The notes on pages 13 to 24 form an integral part of the5¢ financial State￿ertts.
Pagc 12

Siunflowers at Graft
es to the Fi
cial Statement f
ar Ended 31 Au
llst2
I Charity status
The charity is limited by guaTantee, incorporated in England and Wales, and consequently does not have share
¢apilal. Each of the trustees is liabl¢ to contribute an amount not ex¢¢¢ding £1 towards the assets of the charity
in the event of liquidation.
The address of its registered office is..
Sunflowers at Grafton
East Grafton
Marlborough
SN8 3DB
These financial sratements were authorised for issue by the trustees on 27 May 2026.
2 Accounting policie$
Summary of significant accountin% polieies and kcy accounting estimates
The principal ¢lfLOUlltin8 poli¢i¢s appli¢d in the preparation of these fjndncial thtem¢nts ar¢ sct out below.
These policies have been cgnsist¢rAtly applied to all the years presented, unless otherwise 5tat¢d.
Statement of eomplian¢e
The financial statements have been prepared in accordance with Accounung and Rew)ting by Charilies..
Statement of Recommended Practice (applicable to charities preparing their accounts in ac¢ordan¢e with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)) {issued in October 2019)
(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companie5 Act 2006.
Basis of preparation
Sunflowers at Grafton meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recogni5ed ￿ historical cost or transaction value unless oth¢rwis¢ stated in th¢ relevant accounting
policy notes.
Going eoneern
Th¢ tNstees consider that th¢r¢ arc DO mat¢rial uncertainties about the charity's ability to continue as a going
concern nor any sigmificant ar¢as of uncertainty that affect the carrying value of assets held by the charity.
Exemplion from preparlng a ea$h tlow ststemeni
The charity opted to early adopt Bulletin I published on 2 Febnjary 2016 and have therefore noi included a c3sh
flow statemeni in these financial 5tat¢m¢nts.
Income and endowments
All income is recognised once the charity has entitlemet)t to the income, it IS PTobable that the income will be
received 2nd the arnount of the income receivable ean be meosured reliably.
Pasi l3

Sunflowers at
tes to
he Finaneial Statements for the Year End
ust 2025
Dtrn&tlons andle¥(4Ci
Donations are recowised when the ¢harity has been notifIed in writing of both the atnount and settlement date.
In th¢ ev¢oi that a donation is subject to Conditions that require a l¢Y¢l of perfoTmance by th¢ charity before the
¢harity is entitled to the ￿nds, th¢ income is deferred and not recognised until either those conditions are ￿llY
m¢t, or the fulfilment of those ¢onditions is wholly wiihin thc control of the charity and it is probable that these
¢onditions will be fulfilled in the reporting period.
Grants Teceivqble
Grants are recognised when the charity has an eolitlement to the funds and any conditions linked to th¢ grants
have been met. Where perforn)an¢e condilions are att4¢h¢d to the grant and are yet to be met, the income 15
recognised as a liability and included on the balance sheet as deferred income to be released.
Investhienl inctsme
Dividends are recognised once the dividend has been declared and notification has been received of the dividend
due.
Expenditure
All expenditure is recognised once there is & legal or constru¢tiv¢ obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All ¢osts are allo¢ated to the applicablc
expenditure headÉng thai aggregate similar costs to that ¢at¢gory. Where costs cannot be directly attributed to
particular heading8 they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on rhe basis of tirne spent, and depreciation charges allocated on the portion of the asset's use.
Other support colts are allocated b&%ed on the spread of staff costs.
I'h¢s¢ costs are incurred in attr￿tIng voluntary income. the management of inve5¢tnents and those IncU￿ed in
trading activiiies thai raise ￿nds.
Charitable dclivities
Charitable expendiMr¢ Comprises those costs incurred by the charity in th¢ d¢liv¢ry of its activities and services
for its b¢nefi¢iaries. It includ¢s boih costs thai can be allocated direcily to such 4Ctiviti¢s dnd thgs¢ costs of an
indirect natur¢ n¢ccssary to support thern.
Support Costs
Support costs inelude central functions and have been allocated io activity eost caiegoTies on a basis Consistent
with the use of resour¢es. for example, allocaiing property costs by floor areas, 01 per capiia, sraff ¢ost5 by the
time spent and oth¢r cost5 by their usage.
Governance eosts
These include the costs attributable to the charity's compliance with ¢onstitutional and Sta￿tory requirements,
including audiL stralegic management and Nstees meetings and reimbursed expenses.
TaxatlOR
The charity is considered to pass the tesis set oul in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a ¢haritabl¢ colnpany for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect ol in¢otne or capital gain5 received within categoTies
¢ov¢red by Chapter 3 Part I l of the CoryoratiQD Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains A¢t 1992, to the exteni that such income or gains ar¢ applied exclusively to charitsble purposes.
Page 14

owers at Grnfton
tcs to th
Statements for the Y
ust 2025
Tangiblc fixed Asstts
Individual fixed assets cosiing £250.00 or utore are initially recorded at cosi, less any subsequent a¢¢umulated
depreciation and subscqucnt accumulated impairnient loss¢s.
Depreeiation and amortis#tion
Depreciation is provided on tangible fixed assets so as to write off the cogt or Valuatio￿ le5$ any estimated
Tesidual value, over their expected useful economic life &$ follows..
Asset c1¥4SS
Office equipment
Pr¢-s¢hool & nursery ¢quipm¢nt
Fixtures & fittings
Motor v¢hi¢les
L¢as¢hold improvements
Depreeiatioll method atkd rate
33 /0 Straight line
330/0 Straight lin¢
33 % straight lin¢
200/0 straight line
10 % straight line
Tr4d¢ d¢btOTS
Trade d¢btors are amounts due from rustom¢rs for m¢rohandise sold or service5 performed in the ordinary
course of business.
Trade debtors are recognised initially ai the transaction pri¢¢. They are 5ubsequ¢Trtly m¢asured at amortls¢d cost
using th¢ ¢ffe¢tive interest method, less provision for impairn)¢nt. A provi5i0n for th¢ impairni¢nt of trad¢
debtors is established when there is objetiive evidence that the charity will not be able to collect all amounts due
accordin8 to the original tenns of the receivables.
Cash and e*sh equiv*l¢nt5
Cash and &ish equivalents comprise cash on hand and call deposits and other shon-tem highly liquid
inv¢stm¢nts that are readily c(Trnvertible to a known amount of cash and are subject to an insignificant risk of
hang¢ in valu¢.
Trade eredltors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
busIn￿S from suppliers. Accounts payablc arc classificd as curreni liabiliti¢s if the charity does not have an
unconditional righL ai the end of the reporting period, to deftr settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for & least twelve months
after the reporting date, they are presenied as non-curreni liabilities.
Trade eTeditors are recognised initially at the transaciion price and subsequently measured ai amortised cost
using the effective interest method.
Fund strueture
UDr¢stricted income funds are general funds that are available for use at the trustees diseretion in fi]rtheranee of
the objectiveg of the charity.
DeSi￿ated funds are unr¢stri¢ted funds sei aside for specifie purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a partieular area or for specific purpos¢s. th¢ usc of which
is restricted to that ar¢a or PUTP05¢.
ragc 15

Sunflow
rs at Grafton
o the Fin
nts for the Ye
rEn
ed31Au
st 2025
Pensi0Ths and other post retirement oblig8tions
The charity operatcs a defined contribution pcnsion scheme which is a pension plan undcr which fixed
¢ontribufions are paid inio a pension fund and the charity has no l¢gal or constructivc obligation to pay ￿rth¢r
contributions ev¢n if the fund does not hold sufficienl asseis to pay all ¢￿p10ye¢S ¢h¢ b¢￿rits r¢lating to
employee servi¢¢ In the Gurrent and prior periods.
Contributi(>ns to d¢fined contribution plans are re¢ognised in the stat¢￿ent of Fitjancial Activiti¢s wh¢n they are
due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepa)qnent.
Pag¢ 16

Sunflowers al
fto
Notes to the Financial Statements for
ar Ended 31 Au
ust 2025
3 Jncome from doDations and legacles
Unres¢rieted
fund5
General
Restricted
funds
Total
funds
Donations and Icgacies;
Donatiot)s from individuals and eventg
Donatigns from fundraising events
Total for 2025
7,855
208
1,552
9,407
208
8,063
1,552
9,615
Total for 2024
39,894
39.894
4 Ineome from eharitable activiti&s
Unrestricted
funds
G¢ncral
Restricted
funds
Total
funds
Childcare income
545.144
8,590
553,734
Total for 2025
545,144
8,590
553,734
Total for 2024
489,349
10,615
499,964
5 Other income
Unrestrieteij
funds
General
Total
fund5
Minibus and other income
20,098
20,(198
Total for 2025
20,091(
20,098
Total for 2024
22,920
22,920
Pagc 17

Sunflo
rs at Grafton
Notes to the FinanciaI
ta
ments for the Y
2025
6 ExpeThditure on charitable activilies
Unrestrleted
funds
Ceneral
Rc$tricted
funds
Tot&1
funds
Note
Child¢4re income
Staff costs
Allucdted support costs
Governance costs
30,266
418,788
66,640
3.834
30,266
427,168
66,640
3,834
8,380
Total for 2025
519.528
8.380
527,908
Tot&1 for 2024
481,925
9,271
491,196
In addition to the expenditu￿ analys￿ above, there are also governance costs of £3,834 (2024 - £9,291) which
rclate directly to charitable tt¢tiviti¢s. S¢¢ not¢ 8 for furthcr details.
7 Other expenditure
Unrestrieted fundy
Designated
General
R￿trIcted
funds
Total
funds
Note
stsff costs
Wages and salaries
Other staff costs
Depreciation, amortisation
and other similar costs
Minibus exptndÈture
3,955
594
3,955
594
381
8,663
13,168
9,044
13.168
Total for 2025
381
26,380
26,761
Total for 2024
381
794
1,248
2,423
Pugt 18

owers at Gr2f
o the Flnanei
ents for the Y
ed31Au
llst 2025
8 Analysis of governance costs
Covernance costs
Unrestricted
fuThds
Ge4eral
Total
funds
Independent examin¢r fccs
Exdminaiion of the financial ststements
Other fees paid to examiner5
L¢gal fees
Other governance costs
1,570
1,570
729
420
729
420
Total for 2025
3,834
3,834
Total for 2024
9,291
9,291
9 Net in¢oming/outgoing resourtes
Net incoming resources for the y&qr include:
2025
2024
Loss on disposal of fixed assets held for the eharity's own use
Depreciation of fixed assets
293
8,751
{18,526}
4,854
10 Trustees remunerat￿￿ and expenses
No trustees, nor any persons ctsnn¢a¢d with ih¢m, have rec¢ived any remuneration from the charity during the
year.
No tr￿SteeS have r¢¢¢ived any reimbursed expenses or any oth¢r b¢n¢fits from the charity during the year.
J i staff costs
The aggregate payroll costs were as follows..
2025
2024
StAff eo$ts during the year were:
Wage5 and salaTi¢S
Pension costs
Other staff costs
412,118
17,864
1,735
377,61
11,698
2,987
431,717
392.296
Th¢ monthly average number of persons {in¢luding senior management I leadership team) employed by the
charity during the year expressed as full tim¢ equivalents was as follows..
P4s$ 19

Sunfl
rafton
Notes to th¢ Finan¢ial Statem¢nÉ3 for th
Ended 31 Au
25
2025
2024
No
Average number of persons employed
15
No employee received emoluments of more than £60,000 during the year.
12 Independent examiner'5 remuneration
2025
2024
Examination of the financial statements
1,570
7.860
Other fees to examiners
All other services
1,089
13 Taxation
The charity is a regEstered charity and is therefore exempt from t￿atIon.
14 Tangible fixed assets
Land and
building5
Furniture and
equipment
Other tangible
rixed asset
Motor vehicles
Total
Cost
At I S¢ptember
2024
AdLlitions
Digpos21g
4.994
1.269
(Y80)
30,120
24,063
(119
23,080
70.312
26,989
5,911)
1,657
(472)
4,340
At 31 Augus12025
13,303
5,283
54.064
18.740
91,390
Depreciation
At I September
2024
Charg¢ for the year
Eliminated on
disposals
6,643
752
4,515
488
1,370
6,401
21.557
34,085
8,751
(102)
(980)
{120)
(4,340)
(5,542)
At 31 August 2025
7,293
4,023
7,651
18,327
37,294
Net l>ook value
At 31 August 2025
0.010
1.260
46,413
413
54,096
At 31 August 2024
5,475
479
28,750
1,523
36,227
Inclllded within the net book value of land and buildings above is £Nil {2024 - £Nil) in respect of freehold land
and buildings and £6,010 (2024- £5,475) in respect of leaseholds.
P4s¢ 20

Sunflowe
to the Finaneial
ments for the Year Ended 31 Au
t 2025
15 Debtors
2025
2024
Trade debtors
Pr¢payments
Other debtors
16.027
5.529
112
11,971
4,601
5,145
21,668
21,717
Trade debtors includ¢ debt that is not cuttently due for paym¢nt totalling £l1.825 (2024.. £11,062)
16 Cash gnd cash equivalent$
2025
2024
Cash at bank
127,128
121,141
17 Cr¢dilors: #mount5 fauing due within one year
2025
2024
Trade creditors
Other credÈtor$
Accruals
4,949
12,212
1,200
2.811
9,297
10,949
18.361
23,057
18 Pension and other seh¢m¢$
Defined Contribution peR)sion ieheme
The charity operates a defmed contribution pension s¢h¢rn¢. Th¢ P¢n5iQD Cost rharg¢ for th¢ y¢ar r¢pres¢nts
contributions payable by the ciwity to the scheme and amounted to £17,864 (2024- £11,698).
Pagt21

Sunflowers at Graf
Not
the Flnaneial Statements for the Year Ended 31 Au
st 2025
19 Funds
Balance at I
September
2024
Balance at
31 August
2025
Incoming
resources
Rtsourees
expended
Transfers
Unrestrlcted funds
Generul
General fi￿dS
59,625
563,554
(544,850)
(1,936)
76,393
Designqled
Contingency reserve
Building5 and grounds -
e&sential mainenance and
iTnprovements
Minibus and security
65,000
10.000
75,000
10.174
18,250
i 0,000
118,064)
1.936
20,174
8,222
103,396
9,751
{1,715)
{1,715)
93,424
9,751
Total Mnrestri¢ted fuTrds
153,049
573,305
1546,565
179,789
Restricted funds
ID¢lusion funding
Early years expansion
funding
2.980
6,953
(8,380)
,553
3.189
3,189
Total restricted fllnd$
2,980
10,142
8,380
4,742
Total funds
156,029
583.447
(554,945)
184.531
Page 22

Sunflowers at
the Fin
t tements for th
ear Ended 31 Au
Balanee at I
September
2023
Balane¢ #É
31 August
2024
Incoming
resources
Resources
expended
Transfers
Unrestrieted funds
General
General funds
19,214
552,163
(483,502)
(28,250)
59,625
Dosigntsted
Contingency reserve
Buildings and ￿OundS -
essential mainenance and
improvements
Minibus and 5¢QUTity
55,000
10,000
65,000
10,555
{381)
10,174
18.25
18,250
65.555
381
28.250
93,424
Totsl unrestricted fund$
84,769
552,163
(483,883)
153,049
Restricted
Granl income
500
2,384
3,825
6,790
(4,325)
(6,194)
Inelusion funding
2,980
Totsl restricted funds
2,884
10,615
10.519
2,980
Total funds
87,653
562,778
{494,402)
156,029
20 Analysi5 of Det asset$ between funds
At31A
2025
Total funds at
31 Au£u&t
202$
Unr¢5trict¢d fund5
General
DesRgnat¢d
R¢strirt
funds
TangÉbl¢ fixed assets
Current assets
Current liabilities
53,268
66.659
(18,361
828
77,396
54,096
148,796
{18,361)
184,531
4.741
Total net assets
101,566
78,224
4,741
At31A
t 2024
Tot81 funds gt
31 August
2024
Unrestrleted funds
General
Designated
Re$trieted
funds
Tangible fixed assets
Cu￿¢nt assets
Curr¢nt liabilitie5
34,027
77,028
(23,057)
1,209
63,965
992
1,865
36,228
142,858
(23,057)
Total net assets
87,998
65,174
2.857
156,029
Pagc 23

Sunflowers at
Notes to the Financial St#tements for the Year En
2025
21 Analysis tsf net funds
Atl
8eptember
2024
Finaneing eash
flows
At 31 August
2025
Cash at bank and in hand
121,141
5,986
5,986
127,127
N¢t fi￿d6
121,141
127,127
Septernber
2023
Finaneing casb At 31 August
Ihiws
2024
Cash at bank and in hand
51.795
Net fimd$
69,346
51,795
121,141
Pagc 24