Charity Registration No. 1154148
Company Registration No. 04222352 (England and Wales)
Woodroyd Nursery And Childrens Centre
(A Company Limited By Guarantee)
Trustees, Annual Report And Financial Statements
For The Year Ended 31 March 2024

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr H Siddique
Ms H Hall
MrT Sajawal
Ms L Roche
Charity number
1154148
Company number
04222352
Principal staff
Lyndsey Roche (Nursery Manager)
Operating address
Woodroyd Nursery
l•loodroyd Road
Bradford
BD5 8EL
Registered office
125 Main Street
Garforth
Leeds
LS25 1AF
Independent examiner
Jessica L￿en￿ FCA CTA
Azets Audit servI￿s Limited
12 King Street
Leeds
LS12HL
Bankers
National Westminster plc
69 Station Road
Cross Gates
Leeds
LS15 8DJ

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
10-19

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees who are also Directors for the purposes of company law, are pleased to present their annual report
together wilh the independently examined financial statements of the charity for the year ended 31 March 2024,
which are also prepared to meet the requirements for a directors, report and Financial Statements for Companies
Act purposes.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's memorandum and articles of association, the Companies Act
2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)° (effective from 1 January 2019).
Reference and Administrative Details
The Legal and Administrative Information page fomis part of this report.
Objectives and activities
The charity's objects are..
To enhance the development and education of children. particularly bui not exclusively, below Sta￿tOry school age
and to advance education, relieve povety. sickness, and distress. and provide leisure time facilitEs in the interests
of social welfare for families in West B0￿Ing and the surrounding area. To work in partnership with parents and
other agencies to enable us to achieve our goal.
The Charity is no longer supported by the Sure Start Govemment programme and the current services provided by
the Charity consist of the Childcare provision however the principals of the Charity continue as we maintain our
commitment to children services and supporting children and their families with additional needs.
The Woodroyd Nursery and Children's Centre reach area covers the local Bradford City area of West Bowling.
The aims, objectives and activities of the charity are reviewed annually, and our achievements assessed. When
reviewing the aims and objectives of the charity, and in planning future activities, the Trustees have complied with
the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the
Commission.
The Trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
Charity should undertake.
Achievements and performance
Woodroyd Nursery and Children's Centre is constantly developing its practice to meet the needs of children
and their parentslcarers in the local communty.
During this financial year the childcare facility offered 88 places and 176 sessions. Occupancy in the 2-3-year
old's room was 73 % and >5-year old's room 92% by 31 March 2024.
The Early Years Foundation Stage framework has been fully implemented and the electronic system for
tracking children's development across the nursery has been embedded in practi￿. All staff have been
updated on the new Early Years Foundation Stage Framework in September 2021 and have all received a
copy of the new framework.
All staff have received training from Specialist Earfy Years Teachers from the SCIL team on bespoke interventions to
support children with additional needs and refresher training in July 2022 for Paediatric First Aid and Anaphylaxisl
Epi-pen training to ensure the health and safety of children attending the setting is maintained. Staff have also
completed an NVQ level 2 qualification in Autism Awareness to gain knowledge and support children with additional
needs.
All staff received refresher training in 2022 on the important area of Safeguarding Children. Chikjren's
attendance is monitored and tracked daily following the Nursery's Safeguarding and Attendance Policy. Off-
premises forms are monitored daily and audited weekly to safeguard children.

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Key achievements this year include:
Woodroyd Nursery and Children's Centre is based in a deprived area which has very low national
data for deprivation. We have many children who are able to access the free 2- and 3-year-old
entillement places in nursery.
Woodroyd Nursery and Children's Centre have continued to develop its work with Bradford Trident,
a local regeneration organisation, who in partnership have successfully won the Lottery Better Start
Programme bringing up to £50 million to the local area, to support children and families by funding
grants to providers to deliver stay and play groups for children and training programmes for parents.
Woodroyd Nursery and Children's Centre is continuing to work in partnership with other childcare
providers from the local area and family hub services in the community to proactively work together
to increase up take of 2-year offer.
Woodroyd Nursery and Children's Centre is currently working wth the local authority across the
Early Years Foundation Stage, wth direct project links with the local schools in the area. This
project supports the development of children in key areas of learning through tracking and data
sharing. This collaborative working highlights that children from our Centre are attaining positive
outcomes.
Training has continued to be an important part of continuous professional development and staff
have received refresher training for all the mandatory requirements as well as Early Years
Education training and training in intervention to support SEN children. We use online Noodle Now
training programmes to support continuous development and staff have registered with Woodspeen
Training who offer training programmes focused on additional needs.
We continue to support our staff with developing their skills and enhancing their qualifications,
Natalie continues to work on achieving a level 5 diploma in Leadership and Management and
Lyndsey continues to work to achieve a foundation degree in Eady Childhood and Education. We
aim to have all pemianent staff qualified at level 3, Currently we have twelve staff qualified as Iwel 3
Early Years Practitioners one of which also holds a level 4, and we have qualified at level 2.
Management and staff visited Delius Special School and received a tour to gain insight into best
practice for children with SEN, this visit also included training on different development strategies to
support SEN children.
Woodroyd Nursery and Children's Centre have built a team of Bank Staff to provide children with
Consistency and to remain Cost effective. We use Continuous professional development programme
to mentor and develop staff skills and knowledge.
Although there is a national issue with the uptake of 2-year-old places, the nursery numbers have
increased since last year. We continue to work closely wth Uptake Officer from the local authority
and Education Bradford as they promote the 2-year offer. We have enhanced our marketing and
have created a Facebook page to promote the nursery and the 2-year offer.
We continue to run a weekly Stay and Play which is delivered by a parent from the local community,
the group is aimed at families wth children under five years. This has supported the nursery in the
uptake of childcare places. We work in partnership wth Bradford Under 5 Association who attend
the sessions to carryout activities and are available to access support and advice. The parent in the
lead delivering our stay and play sessions has successful achieved a certificate in first aid.
We offer 88 places either full day care or sessional term time only to children from the ages of 2-3's
and 3-5s.
All staff work effectively to support children in meeting the seven areas of learning and the
characteristics of effective practice in Early Years Foundation Stage Framework.
staff have individual development plans which ￿nSistS of management targets as well as peer
observation targets. These plans are regularly evaluated and updated in line with staff supetvision
targets.
Woodroyd Nursery and Children's Centre work dosely wth the local authority on the quality
improvement prioritisation and support tool. A focus action plan is in pla￿ with OFSTED actions
which we are continuously working towards achieving through our daily practice.
Children show good progress on the nursery cohort average point progress system. Children's
progress is monitored termly, and individual children action plans are implemented to support
children's progression in areas showing risk of delay. at typical, or ahead.
Woodroyd Nursery and Children's Centre have developed strong working relationships with the
SCIL team to support the development of children wth additional needs this includes social,
communication and interaction difficults'es.

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Woodroyd Nursery and Children's Centre have continuously been working in partnership with NHS
Fluoride varnishing programme for the past few years to ensure children within our setting are
accessing dental care. The programme aims to improve the oral health of young children by
providing toothbrushes and fluoride toothpaste at nursery and applying fluoride vamish to children's
teeth twice a year.
I CAN Speech and Language carries out educational assessments for children with a range of
difficulties and specialise in children with speech. language. and communication needs. Woodroyd
Nursery and Childrens Centre work alongside I CAN to provide educational support to those
children with difficulties.
Woodroyd Nursery continue to work with community nurses, portage workers, the early years
inclusion funding team and the SEN team from the local auihority to provide support to children with
complex health needs within our nursery.
We continue to work with other professionals such as Social Care, Early Help and Health Visitors, to
deliver the best possible outcomes to children within our nursery.
Our partnership worf( with Better Start Bradford supports the intake of children within the setting.
And we are able to signpost parents and carers to enable them to a￿sS the range of services they
offer.
We work in partnership with Bradford College giving students the opportunty to enhan￿ their
leaming and development within early years through placement.
We lease offices to Better Start Bradford HENRY and offer room hire to local community
organisations which generates a monthly income.
Woodroyd Nursery and Children's Centre re￿1ve SEN funding to support the needs of children with
additional needs within our setting. We work in parlnership with external agencies such as
psychologists, speech and language, health, local authority inclusion team and the sensory and
physical needs team to support children's development and provide reports and stratergies to
implement in the setting. We Continue to ensure that every child that requires additional support
obtains an Education Health Care Plan to support them whilst in setting and in future education.
Public Benefit Nursery:
Woodroyd Nursery and Children's Centre offer high quality nursery education through the free entitlement for all 2, 3
and 4 year olds who meet a set government criteria, enhancing their educational attainment.
To Children: The provision of high quality childcare and education delivered in purpose built and well-resourced
settings enables children from disadvantaged areas to enjoy and achieve their potential in regard to their physical,
social and intellectual development.
To Families: The provision of affordable and locally accessible day and sessional care enables parents and
families to improve their economic well-being.. parents are enabled to return to employment andlor training which
contributes to lessening the impact of low income and unemployment on the health and well-being of families.
All families are supported to access ents'tlements to INorking and Childcare Tax Credits and Universal Credits
towards the cost of childcare fees and any entitlements attached to returning to work or education.
Families receive support with parenting routines. behavior and safeguarding.
General
All our services are evaluated by parents and other agencies we work along5ide,- we have an increasing body of
evidence which shows how valued the services are and the impact they are having on families and individual
children.
We are also able to evidence the positive changes to the work practices of other agencies as a result of the joint
working and training we provide. In tenns of workforce development. our annual Training Needs Analysis shows that
all staff have again accessed or more training courses during the period.
The Child Care Provision received an Ofsted inspection grade of Outstanding in All Areas in January 2023.
As of April 2018 we are no longer required to maintain an Ofsted Self Evaluation Plan however as a matter of good
practice we continue to update our own Centre Improvement Plan.

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Contextual Inforniation
As an organisation we are committed to the on-going professional development of our staff. The organisation
produces an annual staff training plan which links directly to our Servi￿ and staff development needs,. this
process is roLrtinely tied into our staff supervision and annual appraisal system. This also ensures that the
children's educational curriculum is continually changing to meet Education objectives and individual learning
plans.
Fundraising
Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. The
legislation defines fundraising as 'soliciting or otherwise procuring money or other property for charitable purposes"
The charity does not actively raise funds from the public eilher directly or via use of an agent, accordingly no such
amounts are presented in the financial statements for the year under review.
Given the nature of the funding of the charity the Trustees consider that it remains appropriate rot to be voluntarily
bound to be regulated by the Fundraising Regulator.
The charity has received no complaints in relation to fundraising a¢tivty for the year under review.
Financial review
The income for the year was £531,963 (2023 - £397,511), with expenditure of £520,462 (2023 - £386,376) which
left us with a surplus of £11,501 (2023 - £11,315 surplus). Our total reserves are £1,158,70312023 - £1,147,201) of
which £332,080 {2023 £307,824) is free reserves. Given funding changes this is ne￿5s3r1lY in excess of the
historic reserves policy of holding 6 months operating expenditure.
The charity's principal source of funding is grant funding received via Bradford Metropolitan District Council for the
Children's Nursery and Centre fee income re￿iVed mainly from parents for the provision of day care nursery
services. Trustees are informed at Board meetings of the financial status of the Charity by the Finance Officer who
explains the detail of the financial sheets. The financial documents are available for further scrutiny should the
Trustees require.
Plans for future periods
The Nursery provision will continue to focus on its development away from the full Children Centre delivery
programme ensuring that we are a sustsinable service that continues to support the development and ￿arnIng
of young children. Obtaining a high assessment grade with Ofsted will be a priority. It is anticipated that
additional funding and support services will be identified by the Charity to maintain delivery of athlitional family
support services such as targeted Stay & Play groups. health dropin sessions and physical activity groups
i.e., PE sessions.
The Board of Trustees will continue to support the staff team deliver services in the future and build on our
success identifying approaches to ensure we continue to meet the objectives of our charity.
Woodroyd Nursery and Children's Centre staff bMII continue to carry out outreach to support nursery
occupancy. Woodroyd Nursery and Children's Centre will continue to work in partnership with Bradford East
Family Hub to support the delivery of outreach using the s2s list targeting families with Children aged 2.

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
Woodroyd Nursery and Children's Centre is a registered charity and company limited by guarantee and is therefore
govemed by a Memorandum and Articles of Association.
The charity generally recruits new Trustees through personal contact and recommendation from existing Trustees.
An advert is placed on the Website and nursery newsletter to encourage any new parent Trustees to ar¥)ly. All
Trustees are routinely supplied with updates and information with regard to their role and are checked for suitability,
including DBS check.
All Trustees have equal voting rights with the exception of Lyndsey Roche. Trustee and Nursery Manager, who are
unable to participate in votes.
Any remuneration paid or expenses reclaimed by Trustees from the charity are set out in note 6 to the financial
statements.
The charity is organised so that the Trustees meet regularly to manage its affairs. Woodroyd Nursery and Children's
Centre has a policy of continual review of operational and financial risks based upon tried and trusted policies and
procedures. The Trustees meet regularly throughout the year.
The pay of the charity's key personnel is reviewed annually and normally increased in accordance with average
earnings. The remuneration is also bench-marked wth nurseries of a similar size and activity to ensure that the
remuneration set is fair and not out of line with that generally paid for similar roles.
The Trustees, who are also the directors for the purpose of company law, and who sepied during the year and up to
the date of signature of the finanical statements were=
H Siddique
H Hall
T Sajawal
L Roche
Small Company Rules
This report has been prepared in accordan￿ with the special provisions for small companies under Part 15 of the
Companies Act 2006.
The Trustees, report was approved by the Board of Trustees on their behalf by:
It Siddiqu6
Mr H Siddique
Chair of Trustees
2111012024

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, who are also the directors of Woodroyd Nursery and Childrens Centre for the purpose of company
law, are responsible for preparing the Trustees, Report and the financial statements in ac￿rdanCe wth applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which gwe a true and
fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including
the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements., and
prepare the financial statements on the going ¢oncem basis unless it is inappropriate to presurre that the Charity
will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the Charity and enable them to ensure that the financial statemerts comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and her￿e for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WOODROYD NURSERY AND CHILDRENS CENTRE
I report to the Trustees on my examination of the financial statements of Vvoodroyd Nursery and Childrens
Centre for the year ended 31 Mard) 2024.
This report is made solely to the Charity's Trustees. as a body, in accordan￿ with Section 145 of the Charities
Act 2011. My independent examination work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent Examinevs Report and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than
the Charity and the Charity's Trustees as a body, for my independent examination work, for this repoyt, or for
the opinions I have formed.
Responsibilities and basis of report
As the Trustees of the Charity {and also its Directors for the purposes of company law) you are responsible for
the preparation of the financial statements in accordance the requirements of the Companies Act 2006
(the 2006 Act).
Having satisfied myself that the financial statements of the Charty 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 the
Charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying
out my examination I have followed all the applicable Directs'ons given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examinerfs Statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of the Institute of Chartered Accountants. which is one of the listed bodies.
I have completed my examination. I confinn that no matters have come to my attention in Connectic￿ with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or
the financial statements do not accord wth those records: or
the financial statements 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 not a matter consid￿ed as
part of an independent examination-, or
the financial statements have not been prepared in accordance wth the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Jessica Lawrence FCA CTA
Azets Audit Services Limited
12 King Street
Leeds
LS12HL
2111012024

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total
Total
2024
2023
Notes
Income from:
Charitable activities
Other trading activities - rental income
311,748
25.088
195,127
506,875
25,088
381,148
16,363
Total income
336.836
195.127
531,963
397,511
Charitable activities
325.335
195.127
520,462
386.376
Net income for the yearl
Net movement in funds
11,501
11,501
11,135
Fund balances at 1 April 2023
1,054,276
92,926
1,147,202
1,136,066
Fund balances at 31 March 2024
1,065,777
92.926
1,158,703
1,147,201
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
A fully detailed Statement of Financial Activities for the year ended 31 March 2023 is shown on Note 3 to the
financial statements.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
The notes on pages 10 - 19 form part of these financial statements.

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
826,623
839,377
Current assets
Debtors
Cash at bank and in hand
10
6,145
363.926
6,751
323,041
370.071
329,792
Creditors: amounts falling due within
one year
11
(37,991)
{21,968)
Net current assets
332,080
307,824
Total assets less current liabilities
1,158,703
1,147,201
Funds
Restricted funds
Unrestricted funds
13
92.926
1,065.777
92,926
1,054,275
1,158.703
1,147.201
The charilable company is entitled to the exemption from the audit requirement contained in section 477 of the
CompaniesAct 2006, for the year ended 31 March 2024.
The directors aCknO￿edge their responsibilities for complying with the requirements of the Companies Act 2006
th respect to accounting records and the preparation of financial ststements.
The members have not required the company to obtain an audit of its financial statements for the year in question
in accordan￿ with section 476.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
to the small companies regime.
2111012024
The financial statements were approved by the Trustees on .........................
It Siddiqu6
Mr H Siddique
Chair of Trustees
Company Registration No. 04222352

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
Charity infonnation
Woodroyd Nursery and Childrens Centre is a charitable company limited by guarantee, the liability of the
Trustees is limited to £1. The Charity was incorporated in England and ￿valeS and the registered office is 125
Main Street, Garforth, Leeds, LS25 1AF.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's Memorandum and Articles of
Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing iheir accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The
Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the fundional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention.
1.2 Going concern
At the time of approving the financial sL3tements. the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going cOn￿M basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their Charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purFoses and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any perfomiance conditions have been
met, the amounts can be measured reliably, and it is probable that income wll be re￿ived.
Donations and gifts are recognised in the Statement of Financial Activtties ("SoFA") on receipt. Other
donations are recognised once the Charity has been notified of the donation, unless perfomiance conditions
require deferral of the amount.
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.
The charity benefits greatly from the involvement and enthusiastic support of its volunteers, details of which
are given in our annual report. In accordance with the Charities SORP {FRS 102), the economic contribution
of general volunteers is not recognised in the financial statements.
10-

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
1.5 Expenditure
Expenditure, which includes attributable VAT which cannot be recovered, is recognised once there is a legal
or constructive obligation to make a payment to a third party. it is probable that settlement will required and
the amount of the obligation can be measured reliably.
Charitable expenditure comprises those costs incurred by the charity in the deliverance of its activities and
services for its beneficiaries. It includes both costs that can be directly allocated to such actimties and those
costs of an indirect nature ne￿SSary to support them.
Govemance costs, included in support costs, indude those costs incurred in the govemance of the charity
and its assets and are primarily associated with constitutional and statutory requirements and are alocated to
charitable activities.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Long leasehold land and buildings
Fixiures fittings and equipment
Over the remaining life of the lease
250A Reducing Balan
Tangible fixed assets costing more than £2,500 are capitalised.
The gain or loss arising on the disposal of an asset is detemiined as the difference be￿een the sale
proceeds and the carrying value of the asset, and is credited or charged to the statement of financial
activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-tem liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charitys balance sheet when the Charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. wth the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
11

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid.
Financial assets. other than those held at fair value through profft and loss. are assessed for indicators of
impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that
occurred after the initial recognition of the financial asset, the estimated fuiure cash flows have been affected.
Any impairment loss is recognised in the income and expenditure account.
Creditors, loans and provisions
Creditors, loans and provisions are recognised where the charity has a present obligation resulting from a
past evenl that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
Financial liabilities are only derecognised when, and only when, the charity's obligations are discharged,
cancelled or they expire.
Amounts recognised as provisions are best estimates of the consideration required to settle the present
obligation at the reporting end date. taking into account the risks and uncertainties surrounding the obligation.
1.9 Taxation
Woodroyd Nursery and Children's Centre is a registered charity and as such is a charity within the meaning of
schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially ents'tled to tax exemption under
part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in
respect of income and gains arising.
1.10 Employee benefits
The costs of short term employee benefits are recognised as a liability and an expense where settlement of
obligations does not fall within the same period.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects (￿lY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
After review the Trustees consider that there are no critical estimates and assumptions which have a
significant risk of causing a material adjustment to the carying amount of assets and liabilities within the
financial statements.
12-

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Nursery Education Fund
2 Year old offer
Nursery fees
301,262
195,127
10,486
214,911
158,342
7,895
506,875
381,148
Analysis by fund:
Unrestricted funds
Restricted funds
311,748
195,127
222,806
158,342
506,875
381,148
13-

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Childcare Govemance
Total Childcare Governance
2024
Total
2023
2024
2024
2023
2023
staff costs
Agency staff costs
Consumables
Premises costs
Training
Publicity & Printing
Recruitment
Professional fees
291,856
291,856
226,065
6,684
5,634
75,633
1,187
773
226,065
6,684
5,634
75,633
1,187
773
8,388
133,053
990
8,388
133,053
990
2,762
3,555
2,762
3.555
440,604
440.604
315,976
315,976
Share of support
costs (see note 5)
Share of
governance costs
(see note 5)
71,420
71,420
63,800
63,800
8,438
8,438
6,600
6,600
512,024
8,438
520,462
379,776
6,600
386,376
Analysis by
fund
Unrestricted funds
Restricted funds
316,897
195,127
8.438
325.335
195.127
221,434
158,342
6,600
228.034
158.342
512,024
8.438
520.462
379,776
6,600
386.376
14-

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-￿-0

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
Net movement in funds is stated after chargingl(crediting)
Depreciation of owned tangible fixed assets
12,755
13,638
Trustees
One of the Trustees is also an employee of the charity and received remuneration during the year totalling
£38,394 {including employers Nl and pension contribulions) (2023.. one trustee received £38,810).
No Trustees received out of pocket expenses relating to reimbursed travel costs incurred on charity business
in either the current or prior year.
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
27
13
Employment costs
2024
2023
dges and salaries
Social security Costs
other pension costs
288,242
14,385
7,476
228,926
7,531
7,404
310,103
243,861
The totsl employee remunerats.on of the one (2023.. one) key management personnel of the charity was
£38,394 {2023.' £38,810).
There were no employees whose annual remuneration was more than £60,000.
16-

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Tangible fixed assets
Long
Fixtures
leasehold land fittings and
and buildings
equipment
Total
Cost
At 1 April 2023
987,654
259,113
1,246.767
At 31 March 2024
987,654
259,113
1,246,767
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
158,866
10,108
248,523
2,647
407,389
12,755
At 31 March 2024
168,974
251,170
420,144
Carrying amount
At 31 March 2024
818,680
7,943
826,623
At 31 March 2023
828,788
10,589
839,377
10 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
1,667
4,478
1,667
5,084
6,145
6,751
11 Creditors: amounts falling due within one year
2024
2023
other taxation and social security
Accruals and deferred income
2,079
35,912
1,681
20,287
37,991
21,968
17-

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Operating lease commitments
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows=
2024
2023
Within one year
Between two and five years
635
1,270
635
635
1.905
13 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of
donations and grants held for specffic purposes=
Movement in funds
Incoming Resources Balance at 31
resources
expended March 2024
CUr￿nt year
Balance at 1
April 2023
Capital Grant
Bradford Early Years & Childcare Services- 2 Year
Old offer
92.926
92.926
195,127
(195,127)
92,926
195,127
(195,127)
92,926
Purpose of restricted funds:
The Capital Grant funding is towards the alterations and extension to the premises at the Nursery and
Children's Centre.
2 Year Old Offer is to provide free nursery education for 2 year old children evidencing disadvantage.
Movement in funds
Incoming Resources Balance at 31
resources
expended March 2023
Prior year
Balance at 1
April 2022
Capital Grant
Bradford Early Years & Childcare Services- 2 Year
Old offer
92,926
92,926
158.342
(158,342)
92.926
158.342
(158.342)
92.926
18-

WOODROYD NURSERY AND CHILDRENS CENTRE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Analysis of net assets between funds
Unrestricted Restricted
2024
2024
Total
2024
Fund balances at 31 March 2024 a￿ ￿presented by:
Tangible assets
Net Current assets
733,697
332,080
92,926
826,623
332,080
1,065,777
92,926
1,158,703
Unrestricted Restricted
2023
2023
Total
2023
Fund balances at 31 March 2023 are represented by:
Tangible assets
Net current assets
746.451
307.824
92,926
839.377
307.824
1,054.275
92,926
1,147.201
15 Related paty transactions
Other than the transactions disclosed in note 7 to the financial statements there are no other disclosable
related party transactions.
16 Comparative Statement of Financial Activities
Unrestricted Restricted
funds
funds
Total
2023
Charitable activities
Other trading activities - rental income
222,806
16,363
158,342
381,148
16,363
Total income
239,169
158,342
397,511
Ex
enditure on:
Charitable activities
228.034
158.342
386.376
Net expenditurefor the yearl
net movement in funds
11,135
11,135
Fund balances at 1 April 2022
1.043.140
92.926 1,136.066
Fund balances at 31 March 2023
1,054,275
92,926
1,147,201
19-