Charity registration number 1156149
BENTLEY FEDERATION CHILDCARE SERVICES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

BENTLEY FEDERATION CHILDCARE SERVICES
LEGAL AND ADMINISTRATIVE INFORMATION
Truste83
MrMLee
Ms K E Magner
Mrs J Deeley-Brewer
Mrs K Cooper
Ms D Vaughan
Ms A Holmes
(Appointed 6 March 2024)
Charity number
1156149
Independent examiner
Christopher Hession C.A.
Azzurri House
Valsall Road
Aldridge
Walsall
England
WS9 ORB
Y022 4LG

BENTLEY FEDERATION CHILDCARE SERVICES
CONTENTS
Page
Twstees. report
Independent examinerfs report
Statement of financial a¢tiviti8S
Balance sheet
Notes to the financial statements
8-14

BENTLEY FEDERATION CHILDCARE SERVICES
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statemenls have been prèpared in a¢¢ordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document, the Charities Act 2011 and "A¢¢ounting and
Reporting by Charities: Stat8ment of Recommended Practic£ appli¢able to ¢harities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective
1 January 2019)"
Objectives and a¢llvltles
The principal object of the Charity is for the publi¢ benefit by providing child¢are for the developmenl and education
of children in the Walsall area by:
1) Promoting children's care and safety
2} Promoting children's education and and promoting parental involvement
3} Promoting children's health and wellbeing
4) Providing services to support children and Iheir families and carers
5) Providing child care ServI￿S to enable parents and carers to take up or continue employment.
In setting the Charitys policy and planning its actmties, the Truslees have given careful consideration to the Charity
Commission's guidance on public benefrt.
The Charity operates all chIld¢a￿ and extended schools servi¢8s on behalf of the Benlley Federation. These
services are primarily for children and families who attend either Bentley West Primary School and King Charles
Primary School, bul other Servi￿ users from the community are welcome.
Our purpose built facilities are Ofsted registered and allow us to care for up to 249 d)ildren over trwo sites, up to the
age of eleven. The centre is open from 7.30am to 6pm Monday to Friday, excluding Bank Holidays and staff
training days.
The trustees have paid due regard to guidance issued by the Charity Commission in decidlng what activities the
Charity should undertake.
Achlevements and perfomiance
During the year ended 31 Mar¢h 2024 the Charity continued with the running of the Child Care Cenlre and dire¢lty
employs a number of staff in management, child care and administrative roles.
The Charity continues to generate income by the collection of fees from parents of children who attend the Centre.
The majority of funding, going forward. will be via the govemment's free childcare initiatives for parents, which
provides 15 or 30 hours a week of fre8 childcare to working parents.
During the year ended 31 March 2024, the childcare centre was made aware that the federation be￿een Bentley
West Primary School, King Charles Primary School and the d)ildcar8 provision was to be dissolved on 1 June 2024.
As a result, the childcare ¢entre had to apply for a new Ofsted registration, which came into effect on 28 March
2024. As a result of various Ofsted requirements, Ms Andria Holmes, the childcare Centre Manager, was appointed
an unpaid Trustee of the chatity, so that she could take on the role of'Responsible Person,.
Flnanclal review
The Trustees are satisfied with the financial performance of the Charity throughout the year and exp8Cts this level to
Continue.
Despite the increaslng utility bills, running costs and the living wage, the nursery has remained sustainable, with
higher than expected occupancy rates.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level sufficient to operate at Its nomial operating scale for a period of two months to allow
beneficiaries to access altemative provision should there be a shortfall in income. This level of reserves has been
maintsined throughoLrt the year,

BENTLEY FEDERATION CHILDCARE SERVICES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Charity will hold sufficient reserves to allow the winding up of its services, including all statutory payments
including staff redundancies.
Exduded for the Reserves Policy is incom8 associated wilh Endowment Funds and Donor Restricled Funds
{Eamiarked Income). Therefore, in order to demonstrate transparency, accountability and sound financial
manag8m8nt, the Charity's Reserves Policy clearly justifies the amount of reserves kept back each year.
The Trustees have considered the risks in respect of expenditure. unrestricted income and. where appropriate.
restricted income, and where funds can only be realised by the disposal of a fixed asset. Also taken into
¢onsideration are any extemal identified potential major risks to income and expenditure during the year under
consideration.
The Trustees have ass8ssed the major risks to which the d)arity is exposed, and a￿ satisfied that systems are in
place to mitigate exposure to the major risks.
At the time of approving the finan￿al statements, the Trustees have a reasonable expectation that the Charity has
adequate re$ourc8S to continue in operational existence for the foreseeable future. This the Trustees continue to
adopt the going concern basis of accounting in preparing the Trustees, Annual Report
Structure. govemance and management
The charity is registered and conslituled as a Charitable Incorporated Organisation. The Charity was set up as a
Charitable Incorporated Organisalion with a Foundation m¢)del constitution on 1 December 2013 and was registered
with the Charities Commission on 12 March 2014 with number 1156149.
The trustees who served during the year and up to the date of signature of the finanrAal statements 4ver8:
MrMLee
Ms WTamar
Ms K Lister
Ms K E Magner
Mrs J Deeley-Brewer
Mrs K Cooper
Ms D Vaughan
Ms A Holmes
(Resigned 20 June 2023)
(Resigned 1 March 2024)
(Appoinled 6 March 2024)
The managemenl of the Charity is the responsibility of the Trustees who are elected and c￿oPted under the terms
of the Charit￿$ constilution.
There should be at least three Charity Trustees. If the number falls below the mlnimum, the remaining Trustees
may act onty to call a meeting of the Charity Trustees, or appoint a new Charity Truslee.
Apart from the first Charity Trustees, every Trustee must be appointed for a term of three years. In selecting
individuals for appointment as Charity Trustees, The Charity Trustees must have regard to the skills, knowledge and
experience needed for the eff@Gtive administration of the Charty.
The Charity Trustees manage the affairs of the
Charity.

BENTLEY FEDERATION CHILDCARE SERVICES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The twstees, report was approved by tha Board of Trustèes.
Mrs J Deel8y.Brewer
Trustee

BENTLEY FEDERATION CHILDCARE SERVICES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BENTLEY FEDERATION CHILDCARE SERVICES
I report to the trustèes on my examination of the financial slatements of Bentley Federation Childcare Services
(the charity) for the year ended 31 March 2024.
Responsibilities and basls of rèport
A$ tho trusts8s of the charity you are rgsponsible for the preparation of the financial ststements in aG￿rdance
wtth the requirements of the Charities Act 2011 (the 2011 Act).
I report in respe¢t of my examination of the charity's financial statements carried out under Section 145 of the
2011 A¢t. In carylng out my examination I have followed all the applicable Directions given by the Charlty
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 confimi that l am quallfied to undertake the examlnation because l am a membér
of the Institute of Chartered Accountants in England and Wales, which Is one of the listed bodl8S.
Your attentlon is drawn to the fact that the charity has prepared financial ststements in accordance with
Accounting and Reporting by Charlties preparing their accounts in accordance with the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland (FRS 102) in praference to the Accountlng and
Reporting by Charities: Ststement of Recommended Practice issued on 1 April 2005 which is referred to in the
extsnt regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Acc8Pted Accounting PrartiGe eff8¢tyve for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confim) that no matters have come to my attentSon in connection with the
examination giving me cause to believe that in any material respect:
accounting records ware not kept in respect of the charity as required by section 130 of the 2011 Act; or
the financlal ststements do not accord with those records., or
the financial statements do not wrnply with the applieAble requir8ments conceming the form and content
of accounts set out in th8 Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts giv8 a true and fair view which is not a matter Considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examinalion to whlch
attention should be drawn in thls report in order to enable a proper understanding of the financial ststements lo
be reached.
814 Pl
Christopher Hession C.A.
BK Plus Limited
Azzurri House
Walsall Road
Aldridge
Walsall
WS9 ORB
Dated: 4 October 2024

BENTLEY FEDERATION CHILDCARE SERVICES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestri¢ted Unrestricted
funds
funds
2024
2023
Notss
In¢ome from:
Donation5 and legacies
Charitable activities
8.027
677,911
12.305
542,524
Total income
685,938
554.829
Expendlture on:
Charitable activities
712.632
650,978
Total expenditure
712.632
650,978
Net expenditure and movomont In fund$
(26,694)
(96,149)
Reconelllatlon of funds:
Fund balances at 1 April 2023
141,205
237,354
Fund balan¢e$ at 31 March 2024
114,511
141,205
The ststemenl of finanGial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

BENTLEY FEDERATION CHILDCARE SERVICES
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Flxed assots
Tangible assets
10
1.170
1.518
Current ass•ts
Debtors
Cash at bank and in hand
11
42.727
93.327
24.708
237.247
136.054
261.9SS
Creditors: amounts falllng due wlthln
one year
12
(22.713)
(122,2661
Not ¢urrent assèts
113,341
139,689
Total a￿e15 lesg curront Ilablllllos
114,511
141,205
Net assels ex¢ludlng pènslon Ilablllty
114.511
141.205
The funds of tho ¢harlty
Unrestricted funds
114,511
141,205
114,511
141.205
25-9.24
The financial statéments weiè approved by the Irustees on ................. ..-....
Mrs J Deeley-Brewer
Trustee

BENTLEY FEDERATION CHILDCARE SERVICES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating a¢llvltles
Cash absorbed by operations
16
{143,920)
(15,650)
Investing activitie5
Purchase of tangible fixed assets
(349)
Net cash usod in investlng actlvlties
(349)
Net cash used in financlng actlvities
Net decrease in cash and cash equivalents
(143.920)
{15,999)
Cash and cash equivalents at beginning of year
237,247
253,246
Cash and Cash equlvalents at end of year
93,327
237,247

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Chaiity information
Bentley Federation Childcare servI￿s is a Charitable Incorporated Organisation.
1.1 Accounting convention
The financial statements have been prepared in accordan￿ with the charity's goveming document, the
Charities Act 2011 and "Accounting and Reporting by Charilies: Statement of Recommended Practice
applicable to charities preparing their 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
Benefft Entity as d8fined by FRS 102.
The ¢harity has taken advantage of the provisions in the SORP for charities applying FRS 102 Updale
Bulletin 1 not to prepare a Slatement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historiol cost convention. The principal accounting
policies adopted are set out below.
1.2 Going con¢em
At the time of approving the financial statements, the trustees have a reasonable expectstion that the charity
has adequate resources to continue in operational exi$ten¢8 for the foreseeable future, Thus the trustees
continue to adopl the going Concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
un￿striCted funds are available for use at the dis¢￿tIOn of the trustees in fvrtherance of their charitable
objectives.
Restrided fijnds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be mairrtained by the
charity.
1A Income
Income is reeognised when the charity is legalty entiued to tt after any perfomiance conditions have been met,
the amounts can be measured reliabty, and it is probable that income will be received.
Cash donations are recognised on re¢eipt. other donations are reGognised once the charity has been notified
of the donation, unless perfonnance conditions require deferral of the amount. In￿me tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe time of the donation.
Legacies are recognised on ￿ceipt or otheNiise if the charity has been notlfied of an impending distribution.
the amount is known. and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Aceountlng pollcies
Icontlnued
1.5 Expenditure
Expenditu￿ is accounted for on an accruals basis and has been induded under expense categories that
aggregate all costs for allocation to adivities. Where costs cannot be directly attribuled to particular activities
they have been allocated on a basis consistent with the use of the resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and
include project management carried out at headquarters. Governance costs are those incurred in connection
with adminislralion of the charity and compliance with constitutional and statutory requirements.
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 impairment 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-
Fixtures and fittings
250A reducing balance
The gain or loss arising on th8 disposal of an asset is detemiined as the dtfferen¢è betAveen the sale
prooeds and the r2rrying value of the asset, and is r8cognised in the stalemenl of financial activities.
1.7 IMpalrn￿nt of fixed a$$ets
At each reporting end dat8. the charty reviews the carrying amounts of its tangible assets to determine
whether there is any indication that Ihose assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of th8 asset is estimated in order to dètermine the extent of the impaimient
loss (tf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investment5 Wlth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilitie5.
1.9 Flnancial instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financi81 instruments.
Financial instruments are recognised in the charivs balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legalty enforceable right to set off the recognised amounts and there is an intention to settle on
net basis or to realise the asset and setue the liability simultaneously.
Basic financial assets
Basic financial a5sels. which include debtots and cash and bank balances, are initially measured at
transaclion price including transaction costs and are subsequently carried at amortised cost using th8
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future re￿iptS discounted at a market rate of interest. Financial assets
dassified as receivable within one year are not amortiS8d.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢countlng poli¢les
Icontlnued)
Baslc financial liabilths
Basic financial liabilities, induding creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instwment is measured at the present
value of the future payments discounted at a market rale of interest. Finan¢ial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently ¢arTied at amortised cost, using Ihe effective interest rate method.
Trade crediiors are obligations to pay for goods or serdices that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities rf payment is due within one
year or less. If not, they are presented as noTrcurrent liabilities. Trade ¢￿dItorS are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Dereeognftion oi finan¢ial Ilabllftles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneffts
The cost of any unused holiday entitlement is re￿gniSed in the period in bvhich the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retlrement benefits
Payments to defined contribution retirement benefrt schemes are charged as an expense as they fall due.
Critical a¢¢ounting estimates and Judgements
In the application of the charity's accounting policies. the trustees are required to make judgements, ests'mates
and assumptions about the carrying amount of assets and liabilities that are nol readily apparent from other
sources. The estimates and asso¢iated assumptions are bas8d on hislori¢al 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 on90ing basis. Revisions to accounting
estimates are recogni5ed in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Donatlons, legacies and grants
Unrnstricted Unrestricted
funds
funds
2024
2023
Donations and gifts
Grants received
619
7,408
12,304
8,027
12,305
10-

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Childcare fees
677,911
542,524
Charitable a¢tlvltles
2024
2023
Staff costs
Depreciation and impairment
Resources and ¢onsumables
Slalionery, printing and postage
Computer software and running costs
Repairs and maintenance
Staff training
Sundry expenses
474.004
345
24,420
390.098
423
26,104
2,582
2,332
1.277
5,825
3,882
1.007
1,943
5,058
510.793
428,515
Support costs (see nole)
Governan¢e Costs
186.689
15,150
212,239
10.224
712,632
650,978
Su
ort Costs
Included in support costs is £181,879 (2023 - £208,340) in¢urred from Walsall Council in respect of provision
of staff and h8at and light.
Net movemont in funds
2024
2023
The net movement in funds is stated after chargingl{¢rediting):
Depreciation of owned tangible fixed assets
345
423
Trustees
None of the trustees (or any persons connected with them) re￿iVed any remuneration or benefrts from Ihe
charity during the year, except for Ms A Holmes, who re¢eived remuneration for her role as childcare centre
manager. During the year ended 31 Mar¢h 2024, Ms Holmes was paid a salary al market rate for her
employment by the ¢harily as childcare centre manager.
11

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employee$
The average monthly number of employees during the year was..
2024
Number
2023
Numbor
25
21
Employment costs
2024
2023
Wages and salaries
Social security costs
other pension costs
447,664
19,653
6,687
371,564
13,009
5.525
474,004
390,098
There were no employees whose annual remuneration was more than £60,000.
Taxation
The charity is exempt from taxation on its activits-es because all its income is applied for charitable purposes.
10 Tangible flxed assets
Flxtum and
tittings
Cost
At 1 April 2023
4,799
At 31 March 2024
4,799
Depreciation and impaimwnt
At 1 April 2023
Depreciation charged in the year
3,284
345
At 31 March 2024
3,629
Carrying amount
At 31 March 2024
1,170
At 31 March 2023
1,516
11 Debtors
2024
2023
Amounts falllng due within one year:
Other debtors
42.727
24,708
12-

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Other creditors
Accruals and deferred income
6,271
11,318
5,124
4,822
113,340
4,104
22,713
122.266
13 Retirement beneflt schemes
2024
2023
Defined contribution 8¢hemes
Charge to profit or loss in respe¢t of defined contribution schemes
6,687
5,525
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
14 Unrostricted fund$
The unrestricted funds of the charity Comprise the unexpended balances of donations and grants which are
not subject to specific condilions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrèstricted funds by the trustees for specific purposes.
At 1 April
2023
Incomlng Rosour¢o8 At 31 March
re$ources
expended
2024
General funds
141,205
685.938
(712,632)
114,511
Previous year.
At 1 Aprfl
2022
Incoming Resources At 31 March
resour¢e$
expended
2023
General fijnds
237.354
554,829
(650,978)
141,205
15 Related party transactions
There were no disclosable related paty transactions during the year (2023 - none).
13-

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Cash generated from operdtlons
2024
2023
Defiut for the year
(26,694)
{96,149}
Adjustments for..
Depreciation and impaimi8nt of tsngible fixed assets
345
423
Movements in working capital..
(Increase) in debtors
(Decrease}fincrease in creditors
(18,018)
(99,553)
(7,708)
87.784
Cash absorbed by operatlons
(143,920)
(15,650)
17 Analysis of changes in net funds
The charity had no material debt during the year.
14-