Charlty reglstratlon number 1156149 (England and Wales)
BENTLEY FEDERATION CHILDCARE SERVICES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

BENTLEY FEDERATION CHILDCARE SERVICES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
MrMLee
Ms K E Magner
Mrs J Deeley.Brewer
Ms D Vaughan
Ms A Holmes
Charfty numbor (England and Wales)
1156149
Auditor
BK PlusAudil Umrted
Azzurri House
Vwdlsall Road
Aldridge
Walsall
VIS9 ORB

BENTLEY FEDERATION CHILDCARE SERVICES
CONTENTS
Page
Trustees, report
Statement of trustees, responsibiliiies
Independent auditor's report
ststement of financial activities
Balance sheet
Statement of cash flows
10
Notes lo the financaal ststements

BENTLEY FEDERATION CHILDCARE SERVICES
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report arKI financial statemenls for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply wth the charity's goveming d¢)cument, the Charities Act 2011 and "Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charibes p￿paring their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective
1 January 2019)".
Objectlves and activities
The principal object of the Charity is for the public b￿effl by providing childcare for the developrnent 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 ser4fjces to support children and their families and carers
5> Providing child care seNces to enable parents and carers to take up or conlinue employment.
In setting the Charitls poliw and planning its activities. the Trustees have given careful Cons￿eratIon to the Charity
Commission's guidance on public benefft.
The Charity provides a range of childcare and extended schools services for Bent￿Y Community. Bentley West
Primary and King Charles School are our main service users.
Our purpose built faThlities are Ofsted registered and allow us to care ft)r up to 249 children over two 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 hw4e paid due regard to gutdance issued by the Charity comm1p￿lOn in deciding what ath'vities the
ch8rty should undertake.
Achlevements and porfommnce
During the year ended 31 March 2025 the Charity continued wrth the running of the Child Care Centre and directly
employs a number of staff in management. child care and administrative roles.
The Charity continues to generate income ty the collection of fees from parents of children who attend the Centre.
The majority of funding, going fo￿ard, will be via the governmenfs free childcare initiatives for parents. which
provides 15 Of 30 hours a week of free childcare to wcKking parents.
During the year ending 31 March 2025 Bentley Federation Childcare Services continued to be working at full
capacity. Vk now have a waiting list for children to attend six months in advance. Ms Andria Holmes (Childcare
Manager) continues to be an unpaid trustee so that she can fulffl the role of responsible person for Otsted
regulations.
Flnancial revlew
The Trustees are satisfied with the financial perf￿arKe of the Charity throughout the year and expeds this level to
continue.
Despite the increasing utility bills. running ￿sts and INing wage, the Nrsery has remained sustainable, with
higher than expected occupancy rates.
It is the policy of the charrty that unrestricted funds Ithich have not been designated for a specific use should be
maintsined at a level sufficient to operate at its nomial operating scale for a period of three months to allow
beneficiaries to access a￿ernatIVe provision should Ihere be a slKthII in income. This level of reserves has been
malntained throughout the year.

BENTLEY FEDERATION CHILDCARE SERVICES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Charity will hold sufficient reserves to alltrw the winding up of its services, induding all statutory payments
including staff redundanaes.
Excluded for Ihe Reserves Policy is income associated with Endowment Funds and Donor Restricted Funds
(Eamiarked Income). Therefore, in order to demonstrate transparency, accountsbilty and sound financial
management, the Charity's Reserves Policy dearly jusffies the amount of reserves kept back each year.
The Trustees have considered the risks in resFECt of expenditure. unrestricted income arKI, where appropriate,
stricted income. and where funds can only be realised by the disposal of a fixed a&set. Also tak￿ into
consideration are any extemal identified potents'al major risks to i￿{Xne and expenditure during the year under
consideration.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
At the time of approwng the ffinancial statements. Trustees have a reasonable expectation that the Charity has
adequate resources to continue in operational existen￿ for the foreseeable fLrture. This the Trustees continue to
adopt the going concem basis of accounting in preparing the Trustees, Annual Report
Structure. governance and management
The charity is registered and constituted as a Charitable Incorporated Organisation. The Charty was set up as a
Charit8ble Incorporated Organisation with a Folmdation model constitution on 1 December 2013 and was registered
with the Charities Commission on 12 March 2014 with number 1156149.
The trustees who setved during the year arKI up to the date of signature of the financial statements were:
MrMLee
Ms K E Magner
Mrs J Deeley-Brewer
Mrs K Cooper
Ms D Vaughan
Ms A Holmes
(Resigned 17 March 2025)
The management of the Charity is the responsibilty of the Trustees wl)o we elected and cwted under the ternis
of the Charitys constitution.
There should be at least three Charity Trustees. If the number falls below the minimum. the remaining Trustees
may ad only to call a meeting of the Charity Tiustees, or appoint a new Chwity Trustee.
Apart from the first Charty Trustees, every Trustee must be appointed for a temi of three years. In selecting
individuals for appointment as Charity Trustees. The Charity Trustees must have regard to the skill4 knowledge and
experience needed for the effective 8dministralion of the Charity.
The Charity Trustees manage the affairs of the Charity.

BENTLEY FEDERATION CHILDCARE SERVICES
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2025
Tha tntstses, report was approved by the Board of Tntste8S.
Mrs J De6*.Brewer
8 December 2025

BENTLEY FEDERATION CHILDCARE SERVICES
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounling Stsndards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charrties in England and MPdles requires trustees to prepare financial ststements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of r&sources of the tharity ts that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them ￿nsIStentI￿,
- observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applI￿bEe accounts'ng standards have been followed. subj.ect to any material departures disclosed
and explained in the financial statements: and
prepare the financial statements on the going ConC￿n basis unless it is inappropriate to presume that the charity
will continue in operat'on.
The trustees are responsible for keeping sufficient accounting re(x)rds that disdose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the ffinancial statements comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

BENTLEY FEDERATION CHILDCARE SERVICES
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BENTLEY FEDERATION CHILDCARE SERVICES
Oplnion
We have audited the financial statements of Bentley Federation Childcare Servi￿$ Ltd (the charity) for the year
ended 31 March 2025 which comprise the statement of financial actrviiies, the balance sheet. the statement of cash
flows and notes to the financial sL2tements, including signfficant accounting policies. The financial reporting
framework that has been applied in their prewation is applicable law and United Kingdom Accounting Standards.
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepled Accounting Practice)-
In our opinion, the financial statements..
give a true and fair view of the state of the charitls affairs as at 31 March 2025 and of its incoming resources
and application of resources. for the year then ended.,
have been woperly prepared in accordan￿ with United Kingdom Generally Accepted Accounting Practi￿.
and
have been prepared in accordance *ith the Charitses Act 2011.
Basls for oplnlon
We conducted our audit in accordance with Iniemational Standards on Auditing {UK) (ISAS (Ulq) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for th8 audit ol
thg financisl statements section of our report. We are independent of the charity in accordance wtth the ethical
requirements that are relevant to our audit of Ihe finanaal statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordan￿ ￿1th these requirements. We believe
th￿ the audit evidence we have obtsined is SLfficient and appropriate to provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial ststements, we have conduded that the trustees. use of the going con¢em basis of
accounting in the preparation of the firrdncial statements is appropriate.
Based on the work we have perfomied, we have not identffied any material uncertainties relating to events or
conditions that, individually or collectively, may cast signfficant doubl on the charty's abilty to continue as a going
concem for a period of at least twelve months from wthen the financial stslements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect io going concem are described in the
relevant seclions of this report.
Other information
The other infomiation comprises the infomiation included in the annual report other than the fina￿la7 statements
and our auditors report thereon. The trustees are responsible for the other infomiation contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibilty is to read the olher information and, in doing so, consider
whether the other information is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit. or otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misststements. we are required to detennine whether this gives rise to a material misststement
in the financial statements themselves. If, based on the work we have perfomied, V￿ conclude that there is a
material misstatement of this other infonnats"on. we a￿ required to report that fact.
We have nothing to report in this regard.
Matters on whlch we arn requlred to report by excoption
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 requires us to rep)rt to you rf, in our opinion:
the information given in the financial statemenls is inconsistent in any material respect wtth the trustees.
report., or
sufficient accounting records have not been keN,'
the financial statements are not in agreemenl wtth the accounting records; or
we have not received all the infomation and explanations we require for our audit.

BENTLEY FEDERATION CHILDCARE SERVICES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BENTLEY FEDERATION CHILDCARE SERVICES
Responslbllltles of trustees
As explained More fully in the statement of trustees, responsibiltties. the trustees are responsible for the preparation
of the financjal statements and for being satisfied that they give a true and fair Mew, and for such internal control as
the trustees determine is necessary to enable the preparation of financial ststements that are free from material
misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for
assessing the charty's abilty to continue as a going concern. disdosing. as applicable. matters related to going
con￿rn and using the going concem basis of accountirvJ unless the trustees either intend to cease (perations. or
have no realistic a￿ernatIVe but to do so.
Auditorfs rKponsiblllUes for the audit of the financlal statements
We have been appointed as auditor under section 144 of the Chariiies Act 2011 and report in accordance with the
Act and relevant regulalions made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whol8 are free from
material misststement, whether due to fraud or effor, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assuran￿ I￿t is not a sRJarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstaternent ￿en it exisls. Misstatements can arise from fraud or
error and are considered material rf. individually or in the aggregate. IIEY could reasonably be expected to infiuen
the economic decisions of users taken on the basis of these financial statements.
The extent lo which our procedures are capable of detectirvJ irregularities, irKluding fraud, is detailed below.
A further descrtption of our responsibilities is available on the Finanaal Reporting Council's website aL' https'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report.
other matte
Your attention is drawn to the fact that the charty has prepared financial statements in accordance with 'Accounting
and Reporting by Charities: Statement of Recommended pract1￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). (as
amended) in p￿ference to the Accounting and Reporting by Charities: Statement of Recommended PraCt￿e issued
on 1 April 2005 ￿lch is referred to in the exiant regulati￿ but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current
Generally Accepted Accounting Practice.
Other mattern vthich we are requlred to address
This is a first year audit engagement and as such. the comparative figures are unaudited. and we provide no
assurance over them. Sufficient opening balan￿ work has been performed to enable an unqualified opwiion over
the current year figures.
Use of our report
This report is made solely to the company's members, as a body, in accordance *ryth section 391 of the Companies
Act 2014. Our audit V￿rk has been undertaken so that we might state to the companls members those matters we
are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibilty lo anY￿e other than the company and the wmpanvs members as a
body, for our audit work, for this report. or for the opinions we have formed.

BENTLEY FEDERATION CHILDCARE SERVICES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BENTLEY FEDERATION CHILDCARE SERVICES
Keval Dattanl ACA (Senlor Statutory Auditor)
For and on behalf of BK Plus Audit Limited. Statuiory Auditor
Chartered Certified Accountants
Azzurri House
Walsall Road
Aldridge
Walsall
INS9 ORB
8 December 2025
BK Plus Audit Limited is eligible for appoirthent as aLxlitor of the charity by virtue of its eligitility for appointment as
auditor of a company under section 1212 of the Companies Act 20(￿.

BENTLEY FEDERATION CHILDCARE SERVICES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
UNAUDITED
Unrestricted Unrestricted
funds
funds
2025
2024
Income from:
Donations. legacies and grants
Charitable activities
Investments
721.188
672.968
638
8,027
677,911
Total income
1.394.794
685.938
Expendlture on:
Charitable activities
1.099,571
712.632
Total expendtture
1.099,571
712.632
Net Incomel(expenditure) and movement in funds
295,223
(28,694)
Reconclllatlon of funds:
Fund balances at 1 April 2024
114.511
141,205
Fund balances at 31 March 2025
409,734
114,511
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditu
derive from continuing activities.

BENTLEY FEDERATION CHILDCARE SERVICES
BALANCE SHEET
ASAT31 MARCH 2025
UMAUDITED
2Q24
Tanglble assets
11
3,527
1.170
Currnnt a•8•ts
D•btrJr8
Ca8h at bank and In hand
12
46.105
405,981
42.727
136.054
Cr•dltOTS: amounts fatllng du• vAthln
one year
13
(45.859)
(21713)
Not curront as8018
408.207
113,341
Totsl assets less current llabllftl85
409.734
114,511
Thofund8 01 tho charlty
Unrethctsd funds
15
409.734
114,611
409.734
114.511
Tha Ilnandal £tat•m0nts wero approN*d by the 8 Dec8mb8r 2025
Mrs J D69ley-Br8wer
Trust•e

BENTLEY FEDERATION CHILDCARE SERVICES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
UNAUDITED
2024
2025
Cash flows from operating actlvltl•s
Cash generated froml(absorbed by)
operations
17
314,821
(143,920)
Inve8tlng a¢tivities
Purchase of tangible fixed assets
Investment income received
(2.825)
638
Net cash used in investing actlvllles
(2,187)
Net cash generatsd from flnanclng activitios
Net Increasel(d8crease) in cash and cash
equlvalents
312,634
{143.920)
Cash and cash equivalents at beginning of year
93,327
237,247
Cash and cash equlvalents at end of year
405,961
93,327

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles
Charlty Infonnatlon
Bentley F8d8ration Childcare Services is a Charitable Incorp(xated Organisalion.
1.1 Accountlng ¢onventlon
The financial statements have been wepared in xcordan* with the charity's goveming document, the
Charities Act 2011, FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland.
and the Charities SORP "Accounting and Reporting by Charilies.. Ststement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland (FRS 102)" Tr charity is a Public Benefft Entity as d8fined by
FRS 102.
The financial statements are prepared in sterfing, vthich 15 the fimctional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prep￿ed under the historical cost convents'on. The prinapal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate reSoUr￿S to continue in operational e￿$tence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the finanaal statements.
1.3 Charilable funds
Unrestricted funds are available for use at the discretion of the trustees in fvrtherance of their charitable
objectives.
Restricted funds are subject to specific con(litions by donors or grantors as to how Ihey may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specffic corKlilion5 by donors thal the capital must be maintained by the
charity.
1.4 In¢om•
Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met.
the amounts can be measured reliably. ar￿ it is probable that income will be received.
Cash donations are recognised an ￿1p1. Other donations are recognised once the charity has been notified
of the donation. unless perfonnance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or Othe￿ise if the charity has been notified of an impending distribution.
the amount is knovm, and re￿ipt is expected. If the amount is not known, the legacy is treated a5 a
conts'ngent asset.
1.6 Expendlture
Expendrture is accounted for on ￿ accruals basis and has been included under expense categories that
aggregate all costs for allocation to aCtiV￿e$. Vlhere costs cannot be directly attributed to particular activrties
they have been allocated on a basis consistent with the use of the resour￿$.
Support costs are those costs incurred directly in support of expenditur8 on the objects of the cPBrity and
include project management carried out at headquarters. Govemance costs are those incurred in connection
with administration of the charity and compliance with constitutional and statLrtory requirements.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng poll¢i•s
Icontlnued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequenty measured at cost or valuation. net of
deprecAats'on and any impaimient losses.
Depreciation is recognised so as to write off Ihe cost or valuation of assets less their residual values over their
useful lives on the following bases:
Fixtures arKI fftb'rKJs
25% reducing balance
The gain or loss arising on Ihe disposal of an asset is detemiined as the difference between the sale
proceeds a￿1 the carying value of the asset. arKI is recognised in the statement of financial activities.
1.7 Impalrnient of fixed assets
At each reporting end date. the charity ￿vIewS the carrying amounts of its tsngible assets lo detennine
whether there is any indication that those assets have suffered an impairment loss. If any such indration
exists, the recoverable amount of the asset is estimated in order to detemiine the exterrt of the impairment
loss (rf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. depostts held at call with banks, other short-tem liquid
investments with original maturities of three rnontr￿ or less. and bank overdrafts. Bar* overdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal 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 financaal instruments.
Financial instruments are recognised in the tharitys balance sheel when the charity b8comes paty to the
contractual provisions of the instrument.
Financial &8sets and liabilities are offseL with 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 ar to realise the asset and settle the liabilty simultaneously.
Basi¢ financlal assets
Basic financial assets. which indude debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement consts'tutes a financing transaction, vthere the transaction is
measured at the present value of the fijiure receipts diS￿)unted at a market rate of interest. Finanaal assets
classified as rewvable wtthin one year are not amortised.
Basic financlal liabllities
Basic financial liabilities, induding creditors and bank loans are initialy recognised at transaction price unless
the arrangement constrtLrtes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Finanaal liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequenty carried at amortised cost, using the effectrve interest rate method.
Trade Crerfrt￿ are obligations to pay for goods or serviLW that have been aCqUi￿d in the ¢ydinary ￿Urse of
operations from suppliers. Amount5 payable are classified as current liabiliti'es rf payment 15 due within one
year or less. If not, they are p￿sented as nOn0￿rrent liabilities. Trade creditors are recogrrised initially at
transaction price and subsequently measured at amortised cosl using the effective interest melhod.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
(Continued)
Derncognition of financial liabilitses
Financial liabilities are derecognised when the chariws contractual obligations expire or are discharged or
can￿lled.
1.10 Employee benefrts
The cost of any unused holiday entitlemenl is recognised in the period in which the employee's services are
received.
Temiination beneffts are recognised immediately as an expense when the tharity is demonstr*ly Committed
to teminate the employment of an employee or to provide tennination ben&fits.
1.11 Retir8m•nt b8nefts
Payments to deffined contribution retirement benefft schemes are charged as an expense as they fall due.
Crltical accounting estimates and Judgements
In the application of the charity's accounting policies, the trustees ate required to make judgements, estimates
and assumptions about the carrying 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 C￿lY that
period, or in the period of the revision and future periods Wh￿re the revision affects t)oth current and future
periods.
Donatlons. legacles and grants
UNAUDITED
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Donations and gffts
Grants received
619
7,408
721,188
721.188
8,027
Charitable activitles
UNAUDITED
2025
2024
Childcare fees
672,968
677,911

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
UNAUDITED
Unrestrlcted Unrestricted
funds
funds
2025
2024
Interest receivable
638
Expenditure on charftable actlvftlos
UNAUDITED
2025
2024
Dlrect costs
Staff costs
Depreciation and impairment
Resources and consumables
Stationery, printing and postage
Telephone and inlemet
Computer software and running costs
Repairs and maintenance
staff training
Educational resources
Sundry expenses
Rates
Heat and light
955,035
468
38,432
2,181
4,076
12,477
19,658
3.724
11.693
11.993
3.912
14,400
474,004
345
24.420
2,582
2,332
1,277
5,825
1.078,049
510,793
Share of support and governance costs (see note )
Support
Govemance
5,100
16,422
186,689
15,150
1,099,571
712,832
Analysts by fund
Unrestricted funds
1,099.571
712,632
Included in support costs is £281 (2024 - £181.879) incurred from Walsall Council in respect of provision of
staff and heat and light.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Net movement in funds
2026
2024
The net movement in funds is stated after chargingl{credib'ng):
Fees payable for the audit of the charitls financial statements
Depreciation of owned tangible fixed assets
468
345
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefrts from the
charity during the year, except for Ms A Holmes. who re￿iVed remuneration for her role as childcare centre
manager. During the year ended 31 March 2025. Ms Holmes was paid a salary at markel rate for her
employment by the charity as childcare centre manager.
Employees
The average monthly number of employees during the year was=
2025
Number
2024
Number
33
25
UNAUDITED
2024
Employment costs
2026
Wages and salaries
Social security costs
Other pension costs
899,477
46.449
9.109
447,664
19,653
6,687
955,035
474,004
There were no employees wthose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its irKome is applied for charitatAe purposes.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Tangible fixed assets
Flxture8 and
flttlngs
Cost
At 1 April 2024
Additions
4,799
2.825
At 31 March 2025
7,624
Depreclation and Impalm￿nt
At 1 April 2024
Depreciation charged in the year
3,629
468
At 31 March 2025
4,097
Carrying amount
At 31 fvlarch 2025
3,527
At 31 March 2024
1,170
12 Debtors
UNAUDITED
2024
2025
Amounts falling due wfthln one year:
Other debtors
Prepayments and accrued income
44,473
1,632
42,727
46,105
42,727
13 Creditors: amounts falling due within one year
UNAUDITED
2024
2026
Other taxation and social securty
Other creditors
Accruals and deferred income
12,977
6,271
11,318
5,124
32.882
45,859
22,713
14 Retirement benefft schemes
UNAUDITED
2024
2026
Defined contribution schemes
Charge to profft or loss in respect of defined contribution schemes
9.109
6.687
The charity operates a defined contribution pension scheme for all qualfying employees. The assets of the
scheme are held separately from those of the ch￿lty in an independently adrninistered fund.

BENTLEY FEDERATION CHILDCARE SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Unrestrict•d funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specffic conditions by donors and grantors as to how they may be used. These indude
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprfl
2024
Incomlng
resources
Resource8 At 31 March
expended
2025
General funds
114.511
1,394,794
{1.099,571)
409,734
UNAUDITED
At 1 April
2023
Previous year.
Incomlng
resources
Resources At 31 Mar¢h
ex￿nded
2024
General funds
141.205
685.938
1712,632)
114,511
16 Related party transactions
There were no disdosable related paty trartsactions during the year (2024 - rK)ne).
UNAUDITED
2024
17 Cash generatsd froml(absorbed by) operatlons
2025
Surplusl{deficit) for the year
295.223
(26.694)
Adjustments for:
Investment income recognised in statement of financial activities
Depreciab'on and impaitment of tsngible r￿ed assets
(638)
468
345
Movements In working capital:
(Ine￿aSe) in debtors
Increaselldecrease) in creditors
(3,378)
23,146
(18,018)
(99,553)
Cash generated fromllabsorbed byl oporatlons
314,821
(143,920)
18 Analysls of changes in netfunds
The charity had no material debt during the year.