CAREY CHILDCARE CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Charity regislr8tion number 1157278 Company registration number 08207587 (England and INale51 CAREY CHILDCARE CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr R J Spalding Mr I WArgil¢ Mr G R Lewis Miss J Pic*les Country of incgrporatlon United ￿'ngdoM (England and Wales) 08207587 Charlty reglstratlon England and Wales 1157278 Registered offi¢e Carey 8aptist Churd) Pole Street Preston Lancashire PRI 1DX Independ•nt ¢xamin¢r P Bell FCCA Champion TLL Limited 7-9 Station Road Preston Lancashire PR4 6SN Accountants Champion TLL Limited 7-9 Station Road Hesketh Bank PTeslon Lancashire PR4 6SN CAREY CHILDCARE CENTRE CONTENTS Pag• Trustees, report Independent examinerfs report Statement of financial actiwties Balan¢e sheet Notes to the finanaal 81atemenls 6-11 CAREY CHILDCARE CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 The trustees present their annual report and financial statements for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Praetiee applicable to charities preparing their accounts in accordan￿ wth the Finanaal Reporting Stsndard 3pplieablÈ in the UK and Républic of Irèland IFRS 102} l&ffecbvè 1 January 20191. Objectives and activities As 3 Registered Day Nursery, we work in accordance with the Statutory Framework for the Earfy Years Foundation stage, published by the government in 2012. During the Teporting period the Nvr5ery provided a full time 5ÈN¢e 107..45 10 17..45, five days ? weekl to children and parent5. from our premises at Carey Baptist Church, Pole Street Preston. This faulty comprised 4 play rooms, a dininglrecreation hall, outdoor playgroLJnd, offices. kitchen and toilets. We accommodated some 45 children (aged be￿een 6 months and 4 years) each week, with generally 25 in the Nursery al any ene b"me. The Children were tutored by 8 qualified full-bme staff, assisted by a cook. and deanerg. We hold a five stsr rating for our kitchen. 2 staff left, and 2 Teplacements were fecruiled in the year. Public benefiL The Trustees havetonsidered the Charity Commission guidance regarding publi¢ bengfit and are content that the Charity has met the requiTements by the rnean5 de51Tbed above. Achlovèm•nts and ￿rtOrnIane0 Significant adivilies 8nd achievements against obj&cliv&s We tracked the progress of each child against the EYFS leaming objectives. and a(Sjvsted gUT activthes to develop areas where children exceled. or needed lurther help. We provided parents with support in the educab.on and behaviour of their children as well as providing information on health issues. The progress of each child was monitored by means ot a 'Learning Joumey, flle, which was Teviewed wth parent5. Vve conts"nuously updated our play equipment and facilities. We have opportunib"e5 for the children to partirypate in 8imple chrisb.an Education, football, and music lessons. We continuously mnitor the effectiveness of our educational programrne. our stsff perfomiance, and the he3￿h and safety and fire ¢f our premi$e$. Increasing numbers ol children have allowed us to recruit 2 additional staff, but 26 children left to start school in September. s? that we have a Signifi￿nI number of vacanae$ inlole 2025. Financial Teview The Trvstees have re￿eWed the finanr#al requirements of the charity and wnsider that the charity should nomally hold free reserves equivalent to approximately three monlh5' total expenditure. Such a reserve is reqtjired lo enable the charity to run srnoothly should there be any decrease or delay in income and cash-flow liming. Based on the average lotsl costs of the tharity this is èquivalent to approximately £5S,000. .6ur finanual rese￿eS are stsble, because we continue lo benefit from reduced rent from our owners, Carey Baptist Church. At the year end free reseNes amounted to £54,581 12024.. £41,065) which equates to 2.1 months running costs b35ed on this fsnancial year. Investm&ntpollcy The TTU5tees regularfy rewew the level of cash fund5 held. Any amounts held in excess of that required for day-t day use are deposited in order to eam additional interest where possible. CAREY CHILDCARE CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 The trustees Tegularfy consider the risks faced by the charity and take athon where appropriate. Structure, govemance and m¥nagement The charty 1$ ￿ntrOlled by its governing d¢cumènt, the Mèmordndum and Artid8s ofAssoaation, and c£sn3ti1ules a limf(ed cornpany. lirniled by guarantee. ?3 defined by the Comp3nie5 Act 2006. The trustees, who a￿ also the directOTS for the purpose of company law, and who served during the year and up lo the dale of signature of the financial slalements were". Mf R J Spalding Mr I WArgile MrG R Lewis Miss J Pickles ReGtuilfflehl 8nd app￿￿tInent ofirustsgs The TTUStees of the charity are elected from among the Deacon5 01 Carey Baplisl Church. The Trustees form the Management Committee. The Nursery Manager, and her Deputy, are ex offic40 members of tl)e Committee, which meets regulatly, usually mdnthly. The truste*s' report was approved by the Btsard of Trustees. Mr R J Spalding Tntstee Date.. 'zs CAREY CHILDCARE CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAREY CHILDCARE CENTRE l Teport to the tW5tees on my examination of the finanrAal statements of Carey Childcare Centre (the charity) for the year ended 30 September 2025. R•sponslbllitles and basis of report As the trustees of the charty land also ts directors for the purposes of company lawl, you are responsible for the preparats'on of the financial statements in accordance with the requirements of the Companies Act 2006. Having sab'sfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for Independent examination, I report in respect of my examination of the charity's finanaal statements carried out under section 145 of the Charities Act 2011. In canying out my examination I have followed Ihg DireLtions given by the Charity ComrnissiL)n Ltnder ￿￿èOn 1451Sllbl of the Charib"esA¢t 2011. Independent examine￿$ statsment Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the CharFbes Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a member of ACCA, which is one oflhe listed bodies. I have completed my examination. I confimi that no rnatters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as Tequired by section 386 of the Companies Act 2006. the financial statemènts do not accord those re￿rdS,. or the financial ststements do not comply wth the accounting rèquirÈm8nts. of sedion 396 of th& companiès Act 2006 other than any requirement that the finanryal statements give a true artd fair wew, which is not a matter considered as part of an independent examination,. or the finanryal statements have not been prepared in accordance wf£h the methods and prinaples of the Statement of Recommended Practice for accounting and reporting by Charities applicable to charities prepaTrng their financial statements in accordance the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have c4Jme across no other matters in connection wth the examination to which attention should be drawn in this rèptsrt in order lo enable a proper und?rstsnding of the finanrAal statements lo be reached. Champion TLL Llmlttd P Bell FCCA 7-9 Station Road Hesketh Bank Preston Lancashire PR4 6SN 6ate". CAREY CHILDCARE CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITUREACCOUNTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unre¥tri¢tsd Unrestricted funds funds 2025 2024 Notes In¢om¢ from.. Charitable activities 326,054 258,814 Total income 326,054 258,814 Expenditure on: Charitable activtbe$ 313,078 273,094 Total expenditure 313,078 273,094 Net incomellexpendiiurel and movemerrt In lund$ 12.976 114,2801 R?con¢iliation of funds- Fund balances at 1-October 2024 41,605 55.885 Fund balanceg at 30 Septfrm￿r 202$ 54,581 41,605 The statement of finan￿al activities indudès all gains and losses recognised in the year. Al income and expenditure derive from continuing activities. CAREY CHILDCARE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting polleles Chaff ty information Carey Childcare Centre is a private company lin7ited by guarantee incorporated in Englan(S and ￿14$. The registered office is Carey 8aptist Church, Pole Street, Preston, Lancashire, PR1 1 DX. 1.1 Basis of prepardtion The finanaal statements have been prepared in accordance wth the charity's governing document, the Companies Act 2006, FRS 102 'The Finanoal Reporting St3ndard applicable ifi the UK and Republic of Ireland. I'FRS 102.1 and the Charities SORP "Accounting and Reporting by Charits'es.. Statement of Recommended Practice applicable to thantie$ p￿paring their 8¢¢ounts in accordance wth the Finanaal Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021" leffedive 1 January 20191. The tharity is a Public Benefft Entity as defined by FRS 102. The charity has taken advantsge of the provisions in the SORP for charities not lo prepa￿ a Statement of Cash Flows. The financial statements are prepared in steding, which is the functional Currency of the charity- Monatsry amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost c4Jnvention. The prin￿paI accounting poliues adopted are sel out below. 1.2 Goln9 eoncèm At the time tsf approving the finan<#al ststemènts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable fvnds Unrestricted fvnd5 are available for use at the di3cretion of the trustees in ftJrther8nce of their charitable objectives. R¢stri¢t•d funds art subject to spèufie'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 ntstes to thè finanaal statements. Endowment bjnds are subject to specAfic condition5 by donors that the ¢apilal ryst be maintained by the charity. 1.4 Income Income is recognised when the tharity is legally ents.ded lo it after any perf0mlan￿ conditions have been met, the amounts can be measured reliably, and it is probable that Income will be received. Cash donations are re