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2025-08-31-accounts

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

The Directors Northgate Pre School and Toddlers Limited 9 Crown Road Tickhill Doncaster South Yorkshire DN11 9PA

8[th] May 2026

Dear Directors

Financial Statements Period Ended 31[st] August 2025

Please find attached the accounts for 31[st] August 2025 for your review and approval.

Also enclosed is your corporation tax return (CT600) which shows on page 5 , a liability of £ NIL .

If you are in agreement with the accounts and tax return please approve accordingly.

Should you have any queries please do not hesitate to contact us.

Kind Regards

Enterprise Chartered Certified Accountants

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

NORTHGATE PRE SCHOOL AND TODDLERS LIMITED A company limited by guarantee

Report and Financial Statements

For the year ended 31st August 2025

Registered Company Number: 08073646 (England and Wales) Registered Charity Number: 1150476

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Contents of the Financial Statements For the year ended 31st August 2025

Page
Legal and administrative information 1
Report of the trustees 2 - 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance sheet 6
Notes to Financial Statements 7 - 11

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Company Information

For the year ended 31st August 2025

Status

The organisation is a charitable company limited by guarantee, incorporated on 17 May 2012 and registered as a charity on 14 January 2013. The company was established under a memorandum of association which established the objects of the charitable company and is governed by its articles of association.

Directors and Trustees

Every effort is made to ensure that we have a representative committee who are able to support the smooth running of our organisation. Members are recruited through relevant organisations, users of the service and those who work within the local community.

Directors

Ms L Mayes Mr M Rogers Mrs J D Holmes

Trustees

Ms S M Bartram Ms L Mayes Mr M Rogers Mrs J D Holmes

Secretary

Ms S M Bartram

Registered Office

9 Crown Road Tickhill Doncaster South Yorkshire DN11 9PA

Independent Examiners

Enterprise Chartered Certified Accountants 8 Castlegate Tickhill Doncaster DN11 9QU

Page 1

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Report of the Trustees For the year ended 31st August 2025

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31st August 2025.

Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.

Object of the Charity

The object of the charity is to provide early years services to families who live in and around the community of Tickhill in Doncaster.

There are two services; A pre-school and a Community Hub providing baby & toddler services. Northgate works in partnership with parents, carers, families and key services agencies to provide high quality care and learning opportunities.

Investment Policy

Under the memorandum and articles of association, the charity has the power to make any investments which the trustees see fit. Aside from retaining a prudent amount in our reserves, most of the charity's funds are spent in the short term.

Review of Activities and Financial Information

The trustees are pleased to report a surplus in the year and continue to remain confident in maximising sustainability for the future of the charity

Reserves Policy

The Management Committee has examined the charity's requirement for reserves, in the light of the main risks to the organisation. The reserves are needed to meet the working capital requirements of the charity. The committee are confident that at the current level they would be able to continue the current activities of the charity, even in the event of a drop in funding. The strategy is to continue to build our reserves and the management committee remains optimistic about this. However, the committee is aware of the changing regimes and is realistic in being economically aware that it may prove difficult to achieve this.

Risk Management

The trustees will seek to review risks and provide a mitigation strategy on an ongoing basis but subject to a formal annual review.

Trustees' responsibilities in relation to the Financial Statements

Law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the year end. In preparing those financial statements, the trustees are required to:

Page 2

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Report of the Trustees - continued For the year ended 31st August 2025

Trustees' responsibilities in relation to the Financial Statements

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial Review

For the year ended 31st August 2025

In a continuing climate of economic uncertainty, with ongoing pressures and reductions in funding across the charitable and voluntary sectors, the trustees are satisfied that the level of incoming resources and overall expenditure during the year remain appropriate. The organisation also continues to benefit from restricted grant funding that will be carried forward and utilised in the next financial year to further develop and strengthen the hub’s services.

Any surplus generated during the year has been retained and designated to support the future growth, stability and longterm sustainability of the hub. The trustees remain committed to ensuring that these resources are used responsibly to maintain and expand the impact of the hub within the community.

The trustees would like to place on record their sincere thanks to all staff, volunteers, funders and supporters whose continued commitment and generosity make the work of the hub possible. Their support plays a vital role in helping the organisation achieve its aims and deliver meaningful services to the community.

Approved by the trustees on 8th May 2026 and signed on its behalf by:

Mr M Rogers Director 10-May-26 | 2:55 PM BST

Page 3

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Independent Examiners Report to the Trustees of Northgate Pre School And Toddlers Limited For the year ended 31st August 2025

We report on the accounts of Northgate Pre School And Toddlers Ltd for the year ended 31st August 2025 which are set out on pages 5 to 11.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 145(1) of the Charities Act 2011 and than an independent examination is needed.

It is our responsibility to:

For the year ended 31st August 2025

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respects the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with accounting records, comply with the accounting requirements of section 386 of the Companies Act 2006 and with the method and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Jon Lister FCCA

Enterprise Chartered Certified Accountants

Dated:

8 Castlegate

Tickhill Doncaster South Yorkshire DN11 9QU

Page 4

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Statement of Financial Activities (including Income & Expenditure Account) For the year ended 31st August 2025

Notes
INCOMING RESOURCES
Incoming resources from the
operating activities of the
Charity:
2
In furtherance of the objectives
3
Investment income
4
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable expenditure:
Activities in furtherance of the
charity's objects
5
Management and administration
5
TOTAL RESOURCES EXPENDED
NET (OUTGOING) / INCOMING RESOURCES
Total funds brought forward
TRANSFERS
12
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
2,119
2,300
4,419
2,020
192,259
820
193,079
160,554
6
-
6
6
194,385
3,120
197,505
162,580
151,231
3,901
155,132
126,581
-
-
-
-
151,231
3,901
155,132
126,581
43,154
(781)
42,373
35,999
138,991
59
139,050
103,051
(5,058)
5,058
-
-
177,087
4,336
181,423
139,050

All of the results relate to continuing activities.

Page 5

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited Balance Sheet as at 31 August 2025 Company number: 08073646

2025 2024 2024
Note £ £ £ £
FIXED ASSETS
Tangible assets 9 12,687 13,131
CURRENT ASSETS
Debtors 10 - -
Cash at bank and in hand 175,871 128,897
CURRENT LIABILITIES 175,871 128,897
Creditors due within one year 11 7,135 2,978
NET CURRENT ASSETS 168,737 125,919
TOTAL ASSETS LESS CURRENT
LIABILITIES 181,423 139,050
FUNDS
Unrestricted funds 12 177,087 138,991
Restricted funds 13 4,336 59
Other Reserves - -
TOTAL FUNDS 181,423 139,050

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

The company is entitled to exemption from the audit requirement contained within section 477 of the Companies Act 2006, for the year ended 31st August 2025. No member of the company has deposited a notice pursuant to section 476, requiring an audit of these accounts.

These financial statements were approved by the trustees on 8th May 2026.

The directors have acknowledged their responsibilities for preparing account which give a true and fair view of the Company and of the profit/loss (which ever is applicable for the year then ended in accordance with the requirements of the Companies Act 2006 and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the Company.

The directors have acknowledged their responsibilities for ensuring that the Company keeps accounting records which comply with the Companies Act 2006.

Mr M Rogers - Director

10-May-26 | 2:55 PM BST Date:

Page 6

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Notes to the Financial Statements For the year ended 31st August 2025

1 ACCOUNTING POLICIES

Basis of accounting

The principal accounting policies which are adopted consistently in the preparation of the financial statements are set out below.

a) Basis of accounting

The financial statements have been prepared in accordance with the Companies Act 2006, the Charities Act 2011 and the Statement of Recommended Practice: FRS102 issued January 2015.

b) Incoming resources

All income resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

Investment income is included when receivable.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

C) Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive for any VAT which can be recovered.

Allocation of expenditure

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across categories on the basis of an estimate of the proportion of time spent by staff on those activities.

d) Tangible fixed assets and depreciation

Tangible fixed assets are included in the balance sheet at cost or at market value at the date of the gift.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principal rates in use are:

Computer Equipment 3 Year Straight Line Fixtures and Fittings 15% Reducing Balance Land and Buildings Not Depreciated

Page 7

Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Notes to the Financial Statements - continued For the year ended 31st August 2025

F) Fund accounting

The funds held by the charity are either:

2 Donations, legacies and similar incoming resources

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----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|2025|2024| |£|£|£|£| |Donations and fundraising|2,119|2,300|4,419|2,020| |2,119|2,300|4,419|2,020|

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3 Activities in furtherance of the charity's activities

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|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|2025|2024| |£|£|£|£| |In furtherance of the objectives| |Child care fees|13,136|-|13,136|29,128| |Event Income|9,641|-|9,641|11,775| |DMBC|164,286|820|165,106|105,700| |Other Income|5,196|-|5,196|13,952| |192,259|820|193,079|160,554|

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4 Investment income

Bank interest received

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||| |---|---| |2025|2024| |£|£| |6|6|

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Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Notes to the Financial Statements - continued For the year ended 31st August 2025

5 Allocation of resources expended

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|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|2025|2024| |£|£|£|£| |Staff Costs|116,502|2,000|118,502|93,773| |Property costs|17,282|780|18,062|18,421| |-| |Administrative expenses|16,085|16,085|11,807| |Resources and consumables|1,362|1,121|2,483|2,580| |151,231|3,901|155,132|121,163|

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6 Staff numbers and costs

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|||| |---|---|---| |2025|2024| |Staff costs:|£|£| |Wages and Social security costs|118,502|93,773|

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The average number of full-time equivalent employees (including casual and part time staff) during the year was as follows:

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||| |---|---| |2025|2024| |Number|Number| |12|9|

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There were no employees with emoluments above £50,000.

None of the trustees received any remuneration or reimbursement of expenses during the year

7 Net income resources

This is stated after charging:

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|||| |---|---|---| |2025|2024| |Depreciation|444|576| |Independent examination|1,150|1,150| |1,594|1,726|

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8 Taxation

The charity is exempt from corporation tax on its charitable activities.

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Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Notes to the Financial Statements - continued For the year ended 31st August 2025

9 TANGIBLE FIXED ASSETS

COST
At 1st September 2024
Additions
At 31st August 2025
DEPRECIATION
At 1st September 2024
Charge for year
At 31st August 2025
NET BOOK VALUE
At 31st August 2025
At 31st August 2024
Land &
Fixtures &
Computer
Buildings
Fittings
Equipment
Total
£
£
£
£
10,785
3,442
1,938
16,165
-
-
-
-
10,785
3,442
1,938
16,165
-
1,609
1,425
3,034
-
275
169
444
-
1,884
1,594
3,479
10,785
1,558
344
12,687
10,785
1,832
513
13,131

10 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Childcare fees
Prepayments
Other tax and social security
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Pension creditor
Other tax and social security
Accruals and deferred income
2025
2024
£
£
-
-
-
-
-
-
-
-
2025
2024
£
£
446
320
3,798
-
2,890
2,658
7,135
2,978

11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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Docusign Envelope ID: BDB3FCE2-A3EF-8D3A-802E-3B8635F25EE3

Northgate Pre School And Toddlers Limited

Notes to the Financial Statements - continued For the year ended 31st August 2025

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||||||| |---|---|---|---|---|---| |12|Unrestricted funds| |Balance at|Incoming|Resources|Balance at| |01/09/2024|resources|expended|Transfers|31/08/2025| |General fund|138,991|194,385|151,231|(5,058)|177,087| |-|-|-|-| |Designated funds| |Total unresticted funds|138,991|194,385|151,231|(5,058)|177,087|

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|||||| |---|---|---|---|---| |13|Restricted Funds| |Balance at|Incoming|Resources|Balance at| |01/09/2024|resources|expended|Transfers|31/08/2025| |59|3,120|3,901|5,058|4,336|

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