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2025-08-31-accounts

Trustee’s & Manager’s Report 2025

1.Overview of Achievements/progress

■

4. Looked After Children: None during this reporting period

5. Courses / Training since Last Report

Oral Health Champion Training: 1 staff member - Cascaded to team Leaders and Managers update: 1 staff member - Cascaded to team Prevent: 2 staff

Intro Safeguarding Children: 2 staff Food Safety L2: 7 Staff Step On: All Staff Online Safety Training:1 staff member - Cascaded to team Step on Lead Practitioner Training: 1 staff member Step On & Step up: 3 Staff members First Aid: 2 Staff members Step on Lead trainer: Staff member Forest School practise: All Staff Revised Step on Training: All Staff

All staff that are unqualified - L3 qualifications to continue to complete the Online Early years Development training modules.

6. Performance Management of Staff

Appraisals: 2024-25 Staff Completed - 2025-26; Start November 2025 LB & LM

Supervisions: 2024-25 Completed - Autumn 2025: 3 completed; 8 to book

Last recorded Manager Appraisal/Supervision November 2022, Discussion held Sept 2024 to be added to drive

New roles and responsibilities: From September 2024 L B takes up the new role of Deputy Manager and Preschool Lead and L M as Xtratime Lead Practitioner and Senior Preschool Practitioner. Both will continue their SENDCo responsibilities for their new Lead areas, SJP will support and oversee all SENDCO work.

Peer Observations: ASAP

8. Overview of Monitoring

Action Plan for Autumn 2024

  1. Support plans to be in place and reviewed and lack of progress addressed for SEND children: Achieved

  2. End of half term trackers to be completed for all EY children, each half term:Achieved

  3. Review practice using Peer Observations: Completed by Apprentice only - to be developed across the team

9. Safeguarding

10. Links with the Primary Schools/Other Professionals

SJP is now working with PPS SENDCO/DSL - All transition files have been forwarded to her and the EYFS Lead.

SJP/CS (EY Advisor NCC) continues support for children with additional needs.

PPS Nursery meetings will be promoted by TCC once we have shared children again.

The Health Visitor links: SJP to contact ‘Just One Norfolk’ to contact HV/SLT regarding several children needing extra support.

11. Links with the Local Community

Poringland Parish Council Vice Chair SC and KA PPC were keen to support TCC with premises. However, councillors were given false information by a member, KA shared this with TCC, TCC have reported this to the Parish Council and have communicated factual information following this misinformation sharing said KA is no longer able to actively support TCC

SJP continued liaising withTrowse regarding the vulnerable family we share.

We are continuing to work with The Octagon Barn and they will be supplying Lunches and Dinners for the Summer HAF funded children.

SJP volunteering at Poringland Library and leads ‘Baby Bounce and Rhyme’, unfortunately has temporarily stopped due to family illness. We continue to encourage parents/carers to bring their children to these sessions.

12. Working with Parents and Carers

All new starters at preschool will have home visits completed for all parents/carers.

‘Parent involvement’ is being monitored and reviewed and consultation is to be sent out in September.

PS will continue to use Tapestry and look for ways to maximise this and engagement from parents/carers.

Preschool Parents evenings are well attended and all children’s parents/carers have had a meeting or a phone call to discuss progress etc..

13. Complaints

None

14. Health and Safety Issues

TCC continued to report roof leaks and electricity cuts to Rev. RP. Repairs were made in April 2025 to the roof, the interior water damage was not repaired or refurbished.

Meetings SJP/CP/LB held half-termly, actions reviewed and added.

15. Buildings/Premises

The All Saints development plan remains in place but without funds for building.NCC EY have had discussions with Rev. R P and the Parish Council, however, he is unwilling to have shared ownership. Of the Phase 1 Nursery area.

TCC wrote a hirer agreement (as requested by RRP) for Poringland Village Hall/All Saint centre but this was rejected and a basic Hire agreement sent by RRP, however this was and remains unsigned by RRP, it has been returned and signed by TTC.

Summary

Sept 2024

Oct 2024

Jan 2025

Feb 2025

March

April

July

See Health and safety Issues.

Annual Risk assessment has been completed by SJP .

All Risk Assessment are reviewed annually or as required, completed Autumn 1 2025.

16. Finance

The Financial budget for 2025/26 will be drafted by SJP for Jan 2026.

Quickbooks report attached

17. Payroll

New pay sheets have been completed and checked by SJP/LL for 2025/26.

Spreadsheet completed and checked by SJP/LL monthly.

Quickbooks Payroll has been running since April 2021 and is managed by Lynne.

Consideration for changing system in April 2026 to be discussed with Accountant,

Small employer Statutory NIC compensation percentage accessed.

Staff are able to access payslips online via workforce.intuit.com.

18. Any other Outstanding Issues

Current Key Priorities and action required Operational Requirements

● Develop understanding and readiness for the next Ofsted Inspection https://www.gov.uk/government/publications/early-years-inspection-toolkit-operating-guide -and-information/early-years-inspection-operating-guide-for-inspectors-for-use-from-nove mber-2025

Stella Presland 15/11/2025

Charity registration number: 1161477

TIME CHILDCARE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

NJF Accounts Ltd

Time Childcare Contents

Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6—9
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 10—11

Time Childcare

Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

The charity's has as its objects the development and education of children and young people in particular by:

  1. Promoting their care and safety.

  2. Promoting their education and promoting parental involvement.

  3. Promoting their health and wellbeing.

  4. Providing services to support them and their families and carers.

  5. Providing services to individuals holding membership of the CIO.

  6. Furthering the aims of the Pre-School Learning Alliance.

Public Benefit

The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance on public benefit and fee-charging. The Pre-school provides high-quality early years education to pre-school children and after school provision in the local village and surrounding rural area.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Ms Stella Presland Ms Katherine Maloney (appointed 26/12/2025) Ms Rebecca Wright (appointed 07/02/2025)

Other Personnel

Stella Presland - Manager

Charity Number

1161477

Principal Address

The Village Hall, The Street Poringland Norwich NR14 7RE

Independent Examiner

Nicola Fowler FCCA NJF Accounts Ltd 21 Springfields Poringland Norwich Norfolk NR14 7RG

Page 1

Time Childcare Trustees' Report (continued) For The Year Ended 31 August 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Stella Presland Trustee 5th May 2026

Page 2

Time Childcare Independent Examiner's Report to the Trustees of Time Childcare For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Time Childcare (the Trust) for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Trust’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 I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 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 examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicola Fowler FCCA 5th May 2026 21 Springfields Poringland Norwich Norfolk NR14 7RG

Page 3

Time Childcare Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Charitable activities:
Time Childcare
Other trading activities
3
Investments
4
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
Time Childcare
NET INCOME/(EXPENDITURE)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14		 2025
Unrestricted
funds
£
257,887
740
293		 2024
Unrestricted
funds
£
235,122
995
296
258,920 236,413
-
(257,116)		 1
(238,069)
(257,116) (238,068)
1,804 (1,655)
1,804
50,829		 (1,655)
52,484
52,633 50,829

The notes on pages 6 to 9 form part of these financial statements.

Page 4

Time Childcare Statement of Financial Position As At 31 August 2025

Notes
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
12
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
14
On behalf of the board		 2025
Unrestricted
funds
£
15,085
59,108		 2024
Total
funds
£
12,468
59,695
74,193
(21,560)		 72,163
(21,334)
52,633 50,829
52,633 50,829
52,633 50,829
52,633 50,829
52,633 50,829

Ms Stella Presland Trustee 5th May 2026

The notes on pages 6 to 9 form part of these financial statements.

Page 5

Time Childcare Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Time Childcare is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1161477. The principal address is The Village Hall, The Street, Poringland, Norwich, NR14 7RE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Other Trading Activities

.
Income from Other Trading Activities
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Fundraising events 740 995

4. Investment Income

.
Investment Income
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Bank interest receivable 293 296

5. Net Income/(Expenditure)

The net income/(expenditure) is stated after charging/(crediting):

Bad debts

2025 2024
£ £
467 610

Page 6

Time Childcare Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

6. Analysis of Expenditure

6.
Analysis of Expenditure
Time Childcare
Raising funds
Time Childcare
7.
Support Costs
Employee costs
Premises expenses
General administration
Employee costs
Premises expenses
General administration
8.
Independent Examiner's Remuneration
Independent examination of the financial statements		 Activities
undertaken
directly
£
25,831		 Support
costs
(see note 7)
£
231,285		 2025
Total
£
257,116
Activities
undertaken
directly
£
-
24,849		 Support
costs
(see note 7)
£
(1)
213,220		 2024
Total
£
(1)
238,069
24,849 213,219 238,068
Raising
funds
£
-
-
(1)		 Time
Childcare
£
189,791
16,555
6,874		 2025
Time
Childcare
£
205,463
17,045
8,777
231,285
2024
Total
£
189,791
16,555
6,873
(1) 213,220 213,219
2025
£
749		 2024
£
438

Page 7

Time Childcare Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

9. Staff Costs

Staff costs were as follows:

taff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
194,131
5,925
3,064
203,120		 2024
£
180,673
5,256
3,014
188,943

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 8 (2024: 8)

11. Debtors

1.
Debtors
Due within one year
Trade debtors
Other debtors
2.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Taxation and social security
Accruals and deferred income		 2025
£
989
14,096
15,085
2025
£
1
1,768
19,791
21,560		 2024
£
1,831
10,637
12,468
2024
£
-
2,167
19,167
21,334

12. Creditors: Amounts Falling Due Within One Year

13. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,064 (2024: £3,014).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

Page 8

Time Childcare Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

14. Movement in Funds

4.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1
September
2024
£
50,829		 Income
£
258,920		 Expenditure
£
(257,116)		 As at 31
August 2025
£
52,633
50,829 258,920 (257,116) 52,633
As at 1
September
2023
£
52,484		 Income
£
236,413		 Expenditure
£
(238,068)		 As at 31
August 2024
£
50,829
52,484 236,413 (238,068) 50,829

15. Transactions with Trustees

The following trustees have been paid remuneration or have received other benefits from the charity or related entity:

Name of trustee **Legal authority ** Remuneration Pension 2025
Contributions Total
£ £ £
Governing
Ms Stella Presland document 35,860 831 36,691
provision

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the previous year.

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025 2024
£ £

16. Related Party Disclosures

Page 9

Time Childcare Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Charitable Activities:
Time Childcare
Income from charitable activities
Government Grants
Other trading activities
Fundraising events
Investments
Bank interest receivable
EXPENDITURE ON:
Raising funds
Sundry expenses
Charitable Activities:
Time Childcare
Purchases
Cost of raising funds type A
Support and administration costs
Other direct costs
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Trustees' salaries
Trustees' NI
Trustees' pension - defined contribution schemes
Staff training
Protective clothing
Staff entertaining
Travel and subsistence expenses
Rent
Cleaning
Computer software, consumables and maintenance
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Telecommunications and data costs
Independent examiner's fees		 2025
Total
funds
£
112,764
145,123		 2024
Total
funds
£
125,998
109,124
235,122
995
995
296
296
236,413
1
1
(1,763)
(773)
(17,495)
(4,818)
(146,565)
(2,804)
(2,178)
(34,108)
(2,452)
(836)
(125)
(292)
(431)
-
(16,018)
(537)
(1,322)
(293)
(603)
(509)
(1,913)
(438)
...CONTINUED
257,887
740
740
293
293
258,920
-
-
(1,495)
(541)
(19,261)
(4,534)
(160,194)
(4,002)
(2,233)
(33,937)
(1,923)
(831)
(1,665)
(324)
(229)
(125)
(16,128)
(917)
(1,455)
(1,425)
(1,064)
(583)
(1,573)
(749)

Page 10

Time Childcare Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025

Professional fees
Subscriptions
Bad debts written off
Sundry expenses
NET INCOME/(EXPENDITURE)		 (345)
(1,116)
(467)
-		 (298)
(710)
(610)
(178)
(257,116) (238,069)
(257,116) (238,068)
1,804 (1,655)

Page 11

Tlme Chlldcare Indeyndent Examln¢es Report to the Truste￿ of Tlme Chlldure For Th¢ Year Ended 31 August 2025 I rtPOrt to the t￿￿ on rny exJrnlAthiTh ol the aCCDUnts ol TITne thlldcare (the Tfu5tl lor the year ended 31 Augtsst ?025. Aopon4bllltl￿ •nd Bala of R•POrt AS the tharity trustees of the Tntst you ore resportslble lor the prtparJtlon In a¢Lixdance with the uIMents ol the Ctharttits Art 2011 fthe kfl. i rtport In of my exominatyon of the Trusts accounts earfed out tsnder sectian 145 OF the 2011 Act and in tarrying ut my examlnatlon, l Mve fr4tow¢d the appllcable Dlrertlons 9lveTh by the Chartty Commlsslon under 5ectlon 14515llbl of the ACL Slnce the Trust$ 9r0ss Income exceeded £250,000 your examlner rnust be a membtr of • body Ilsted In sertlon 145 01 the 2011 Act. I cortflm) that l •m qualified to undertake the exomlnation becou5e l èm a member ol The Assoclètlon of Chèrtered ￿(r￿￿n[s, wNch Is one ol the Isted bodies. I ba¥e completed my examlnatlon. I conflrm that n• mjterlal matters have come to my attenuon In connectlon wlth the examlnation glvlng rne cause to belleve that In •ny m•teri•l ￿Spect.. l. Jcojuntlng records were not kept In respÈ£t of the Trust a5 fe4ulrets by 130 of the <t; ( 2. tht accounts do not accord wlth those rttord$,' or 3. Lhe accounts do not cornply wlth Ihe appllcable requlfernents concemlng Ihe forrn and contents of accounts Set oyl In the Charltles (Accounts and Reports) AegulJtlons 2008 other than any rÈqulroment that the accounts glve a 'true and falr vle¥f whkh 15 not a matter fJY)$ldered as part of an Independent examinaiion. I have no concerns and have come across no other matter5 In connectloA wlth the exarnlThatlon to whlch attention should be drawft In thls report In order to enable a proper understsndlng ol the accounts its be reached. Nlcda Fowler FCCA 5th May 2026 21 Spnn9flelds Porin9land Norwich Norfolk NR14 7RG Page 3