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2024-12-31-accounts

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE (LIMITED BY GUARANTEE)

Company Number 09351488 (England & Wales) Charity Number 1161751

DIRECTORS' AND TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

CONTENTS

_________________

Page
Company Information 2
Directors' and Trustees' Report 3 - 4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 - 14
The following page does not form part of the statutory Accounts:
Detailed Income and Expenditure Account 15-16

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

COMPANY INFORMATION

Directors and Trustees: Mrs E Bursnell Mrs S M Gaunt Mr S P Griffiths (Resigned 28.2.2025) Mrs S M C Scott (Resigned 16.7.2025) Mr A Wright (Appointed 25.4.2025) Mr J Kemp (Appointed 25.4.2025) Ms S Amos (Appointed 25.4.2025) Mrs J Campbell (Appointed 25.4.2025) Registered Office Hawthorn Tree Community Children’s Centre Toot Lane Boston Lincolnshire PE21 0PT Company Number 09351488 (England & Wales) Charity Number 1161751 Independent Examiner Nicola Lenton FCCA Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 2015).

OBJECTIVES AND ACTIVITIES

The Charity was formed to provide childcare and education facilities for children aged 0 to 11 years. The governing document is the PPA Playgroup Constitution 1992 which was adopted 16 July 2001. The charitable company was incorporated on 11 December 2014 and commenced trading on 1 May 2016, at which point all the assets and liabilities from the unincorporated charity were transferred across.

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission’s general guidance on public benefits.

During the year the main source of income continued to be from the Nursery Education Grant and parents’ fees.

Various fund raising activities were also held, and other small amounts of income were received as detailed in the notes to the accounts.

FINANCIAL REVIEW

The balance sheet as at 31 December 2024 shows unrestricted reserves of £1,049,231 and restricted reserves of £Nil. The trustees consider this to be adequate to continue the charity’s current level of activity.

FUTURE PLANS

The charity will continue to provide childcare facilities.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Directors and trustees

All directors of the company are also trustees of the charity, and there are no other trustees. The board has the power to appoint additional trustees as it considers fit to do so.

Risk management

The trustees actively review the major risks which the charity faces on a regular basis and, combined with an annual review of the controls over key financial systems, they believe the charity could provide sufficient resources in the event of adverse conditions.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09351488 (England and Wales)

Registered Charity number

1161751

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

DIRECTORS' AND TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024 Contd……

Registered office

Hawthorn Tree Community Children’s Centre Toot Lane Boston Lincolnshire PE21 0PT

Trustees Mrs E Bursnell Mrs S M Gaunt Mr S P Griffiths (Resigned 28.2.2025) Mrs S M C Scott (Resigned 16.7.2025) Mr A Wright (Appointed 25.4.2025) Mr J Kemp (Appointed 25.4.2025) Ms S Amos (Appointed 25.4.2025) Mrs J Campbell (Appointed 25.4.2025)

The report was approved by the board of directors on 22 September 2025 and signed on their behalf

Mrs S M Gaunt Treasurer

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

I report to the trustees on my examination of the accounts of the Company for the year ended 31 December 2024 set out on pages 6 to 14.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company for the purpose of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited this year under Part 16 of the 2006 Act and are eligible for the independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 45 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material maters have come to my attention which gives me cause to believe:

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 LENTON FCCA Independent Examiner Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

23 September 2025

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)

Notes 2024 2023
Unrestricted Restricted Total Total
Fund Fund Funds Funds
£ £ £ £
Income and endowments from:
3. Charitable activities 513,417 10,173 523,590 457,338
Investments 446 - 446 421
4. Other Income 992 - 992 1,280
_______ _______ _______ _______
Total 514,855 10,173 525,028 459,039
═══════ ═══════ ═══════ ═══════
Expenditure:
5. Charitable activities 489,959
10,215		 500,174
429,029
6. Governance costs 2,751 - 2,751 2,739
_______ _______ _______ ______
Total 492,710 10,215 502,925 431,768
═══════ ═══════ ═══════ ═══════
Net Income / (Expenditure) 22,145 (42) 22,103 27,271
Transfer between funds - - - -
_______ _______ _______ ______
Total 22,145 (42)
22,103		 27,271
═══════ ═══════ ═══════ ═══════
Reconciliation of Funds
8. Funds brought forward 1,027,086 42 1,027,128 999,857
_______ _______ _______ _______
14. Total Funds Carried Forward 1,049,231 - 1,049,231 1,027,128
═══════ ═══════ ═══════ ═══════

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes on pages 8 to 14 form part of these accounts

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE COMPANY NUMBER: 302819 (LIMITED BY GUARANTEE)

BALANCE SHEET AS AT 31 DECEMBER 2024

Notes
Fixed Assets
9Tangible Assets

Current Assets
10Debtors
11Cash at Bank and in Hand
Creditors
12Amounts falling due within one year
Net Current Assets

13Amounts falling due after one year
Net Assets
14 Funds
Unrestricted Funds
Restricted Funds

 Unrestricted
Fund
£
952,923
30,497
122,215
152,712
(44,541)
108,171
(11,863)
1,049,231
1,049,231
-
**1,049,231 **		 Restricted
Fund
£
-
-
-
-
-
-
-
-
-
-
-		 2024
2023
Total
Total
Funds
Funds
£
£
952,923
948,390
30,497
32,555
122,215
80,095
152,712
112,650
(44,541)
(13,913)
108,171
98,737
(11,863)
(19,999)
1,049,231
1,027,128
1,049,231
1,027,086
-
42
1,049,231
1,027,128

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The financial statements were approved by the Board of Trustees on 22 September 2025 and were signed on its behalf by:

Mrs S M Gaunt Treasurer

The notes on pages 8 to 14 form part of these accounts

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold Property – Nil Plant and Machinery – 20% Reducing balance Play Equipment – 20% Reducing balance Office Equipment – 20% Reducing balance Fixtures and Fittings – 20% Reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Administration expenditure

Administration expenditure includes all expenditure not directly related to the charitable activity or fundraising ventures. This includes costs of running the office premises, and governance costs and are allocated to expenditure on the raising of funds or charitable activities as appropriate.

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024

2. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 December 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 December 2024.

3.
INCOME FROM CHARITABLE
ACTIVITIES
LCC-Funding – 3 yr EYE funding
LCC-Funding – 2 yr EYE funding
LCC-Funding – 9 month funding
LCC-Funding – Fees
LCC-Funding – Disadvantage funding
LCC Household support
SLC Grant
Fees
Photograph commission
Training courses
Uniform sales
4.
OTHER INCOME
Apprentice Incentive
Christmas Fair		 Unrestricted
2024
£
236,805
86,790
27,264
-
-
-
4,158
158,087
-
-
313
513,417
460
532
**992 **		 Restricted
2024
£
-
-
-
2,089
4,235
3,849
-
-
-
-
-
10,173
-
-
-		 Total
Funds
2024
£
236,805
86,790
27,264
2,089
4,235
3,849
4,158
158,087
-
-
313
523,590
460
532
**992 **		 Total
Funds
2023
£
241,700
8,705
-
12,832
2,183
3,267
-
187,883
44
135
589
457,338
1,280
-
1,280

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDED TO 31 DECEMBER 2024

Unrestricted
Restricted
2024
2024
£
£
5.
RESOURCES EXPENDED - CHARITABLE ACTIVITIES
Wages
401,079
6,480
Cleaner
250
-
Social security
17,857
-
Pension
6,487
-
Provisions and resources
23,014
3,735
Electricity
8,911
-
Rates and water
2,326
-
Insurance
4,745
-
Telephone and postage
1,379
-
Repairs and maintenance
4,396
-
Sundries
7,134
-
Professional fees
420
-
Uniforms
2,045
-
Course fees
1,065
-
Trips
225
-
Depreciation
8,626
-
________
________
489,959
10,215
════════
════════
6.
GOVERNANCE COSTS
Independent examination
1,956
-
Bank charges
199
-
Loan Interest
596
-
2,751
-
7.
STAFF COSTS
The average monthly number of employees during the year was as follows:
Wages
Social Security
Pension		 Total
Funds
2024
£
407,559
250
17,857
6,487
26,749
8,911
2,326
4,745
1,379
4,396
7,134
420
2,045
1,065
225

8,626
________
500,174
════════
1,956
199
596
2,751
2024
£
407,559
17,857
6,487
431,903
2024
No.
26		 Total
Funds
2023
£
343,113
-
11,624
4,908
24,854
7,969
3,696
4,143
1,385
9,599
3,178
60
2,900
1,449
564

9,587
________
429,029
════════
1,780
115
844
2,739
2023
£
343,113
11,624
4,908
2023
No.
28
359,645

No employees received more than £60,000 in the year.

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDED TO 31 DECEMBER 2024

8. COMPARITIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total Funds
2023 2023 2023
£ £ £
Income and endowments from:
Charitable activities 439,056 18,282 457,338
Grants - - -
Investments 421 - 421
Other Income 1,280 - 1,280
_______ _______ _____
Total 440,757 18,282 459,039
═══════ ═══════ ═══════
Expenditure:
Charitable activities 410,789
18,240		 429,029
Governance costs 2,739 - 2,739
_______ _______ _______
Total 413,528 18,240
431,768
═══════ ═══════ ═══════
Reconciliation of Funds
Surplus for the year 27,229 42 27,271
Transfer between funds 3,750 (3,750) -
Funds brought forward 996,107 3,750
999,857
_______ _______ _______
Total Funds Carried Forward 1,027,086 42 1,027,128
═══════ ═══════ ═══════

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024

9. TANGIBLE FIXED ASSETS

Cost
At January 2024
Additions
At 31 December 2024
Depreciation
At January 2024
Charge for the year
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023		 Play
Equipment
£
15,789
-		 Plant and
Machinery
£
9,083
1,052
Freehold
Property
£
910,041
8,381
15,789 10,135 918,422
4,888
1,944		 5,263
1,210		 -
-
6,832 6,473 -
**8,957 ** **3,662 ** 918,422
10,901 3,820 910,041
Cost
At January 2024
Additions
At 31 December 2024
Depreciation
At January 2024
Charge for the year
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023		 Office
Fixtures &
Equipment
Fittings
Totals
£
£
£
10,378
44,444
989,735
1,999
1,727
13,159
12,377
46,171
**1,002,894 **
5,264
25,930
41,345
1,423
4,049
8,626
6,687
29,979
49,971
5,690
16,192
952,923
5,114
18,514
948,390

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDEDTO 31 DECEMBER 2024

10.
DEBTORS DUE WITHIN ONE YEAR
Fees
Prepayments



11.
CASH AT BANK
Business Account
Build Account
Reserve Account
Savings Account
Savings Account
Treasurers Account
Treasurers Account – Build
LCC Grant
Cash

12.
CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Creditors
Accruals
Bounce Back Loan
PAYE
Net Wages
Pension
13.
CREDITORS AMOUNTS AFTER ONE YEAR
Bounce Back Loan		 2024
2023
£
£

24,411
26,927
6,0865,628
_______
_______
30,497
32,555
═══════
═══════
2024
2023
£
£
73,741
52,099
18,083
13,574
10,233
10,112
1
4,298
20
-
1
1
4
4
20,112
1
20
6
_______
_______
122,215
80,095
═══════
═══════
2024
2023
£
£
7
1,394
3,994
3,887
6,471
8,333
-
299
34,038
31
-
_______
_______
44,541
13,913
═══════
═══════
11,863
19,999
_______
_______
11,863
19,999
═══════
═══════

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

NOTES TO THE ACCOUNTS CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024

14. TOTAL FUNDS

Unrestricted Restricted Total
£ £ £
At 1 January 2024 1,027,086 42 1,027,128
Movement in year 22,145 (42) 22,103
Transfer between funds - - -
_______ _______ _______
At 31 December 2024 1,049,231 - 1,049,231
═══════ ═══════ ═══════

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024

Charitable Activities
LCC-Funding – 3 yr EYE funding
LCC-Funding – 2 yr EYE funding
LCC-Funding – 9-month funding
LCC-Funding – Fees
LCC-Funding – Disadvantage funding
Fees
LCC Household support
SLC Grant
Training courses
Uniform sales
Photograph commission
Investment Income
Bank interest received
Other Income
LCC Grant
Christmas fair
Apprentice incentive
TOTAL INCOME
Charitable Expenditure
Wages
Cleaner
Social security
Pension
Provisions and resources
Electricity
Rates and water
Insurance
Telephone and postage
Repairs and maintenance
Sundries
Professional fees
Uniforms
Course fees
Trips
Depreciation
C/F		 2024
2023
£
£
236,805
242,750
86,790
8,705
27,264
-
2,089
11,152
4,235
2,183
158,087
188,513
3,849
3,267
4,158
-
-
135
313
589
-
44
523,590
457,338
446
421
-
-
532
-
460
1,280
992
1,280
525,028
459,039
407,559
343,113
250
-
17,857
11,624
6,487
4,908
26,749
24,854
8,911
7,969
2,326
3,696
4,745
4,143
1,379
1,385
4,396
9,599
7,134
3,178
420
60
2,045
2,900
1,065
1,449
225
564
8,626
9,587
500,174
429,029

HAWTHORN TREE COMMUNITY CHILDREN’S CENTRE

DETAILED INCOME AND EXPENDITURE ACCOUNT CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024

B/F
Governance Costs
Accountancy
Bank charges
Loan Interest
TOTAL EXPENDITURE
SURPLUS FOR THE YEAR		 2024
2023
£
£
500,174
429,029
1,956
1,780
199
115
596
844
502,925
431,768
22,103
27,271