tharlty ￿gIstratIOn number 1164075 IEn8land and Wale51
Company re8istYation number OS758223
LONGTOWN CHILDCARE TRUST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

LONGTOWN CHILDCARE TRUST LIMITED
LEGAL AND ADMINisfRATIVE INFORMATION
Trustees
MTS K Larnb
MrsEWood
Mrs A 81air
Mrs L Hogg
Key Manayment Persomel
A Blair
CWIEham
C Hfjghmore
Charity number (England arKI Wale51
1164075
Comparynumb
05758223
ReKi51ered office
PearTree Nursery
Mary Street
Longtown
Carlisle
CA6 SUG
Independent examlner
Stuart Forrer ￿{HOn51, FCA. DChA
Sterling House
3 Wavell Drive
Rosehill
Cumbri8
CAI 2SA
Banke
Cumbefland 8uildin8 Society
Cumberland House
Cooper Wav
Pèrkhou5e
Carlisle
CA3 OJF
HSBC gank PIC
A8ricultUTe
325 Kingstown Road
RL15LE
Curnbria
CA3 OBJ

LONGTOWN CHILDCARE TRUST LIMITED
CONTENTS
Trustees, report
ststement oltrustees. responslbllities
Independent examinerf5 report
Siatement of flnancial atuvltles
Balance sheet
Note5to the financial staternents
8-17

LONGTOWN CHILDCARE TRusf LIMITED
TRUSTEES, REPORT {INCLUDING DIREcfoRS' REPORn
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present thelrannual repjrt and ftnancial statement5 forthe year ended 31 March 2025.
The fin?nclal statements have been prepared in accordance with the accounti￿ policies set out in note I to the financial
statements and comply with the Charities Att 2011, the Companies Act 2CQ6 and 'Accountyng ané Reporting by Charitie5'.
Statement of Recommended Practice applitable to ¢haritle5 preparsng their accounts In accordan￿ with the Financial
Reporknng Standard applicable in tho UKand Republ¢ of Irehnd IFRS 1021. leffecbve l January 20191.
Oble¢fve$ and a¢tlvlti•$
To provide ther xhool Ca￿ to be in operation If the provlsion offered by LonKtown Day Nursery wa5 discon￿nUed
whereby Longtown Childcare Trust would take overthe management of thls provisk)n.
l. To continue to provlde hlgh quality sustainable child¢a￿.
2. To consolidate financial 5ecurty.
StrGtesYesJorochieving oims ondobiedives
In order for the trust to athieve its objeciives r¢ rnust pre5eNe its current gtyjd OFsfED inspecynn and maintain the
experlenced and efficient mana8eJnenttearn.
Public &enefit
The trustee5 have paid due regard to guldènce ISSU￿ by the Charlty Commissron in deciding what Jcknvities the trust should
undErtake.
Achievernentsand perfonnance
Sl9rtificont ttC£fvittes tsndothievements vguinstobjective5
Longtown Child¢are Trust Limited Is a charfty and Is a cornpany limited by guarantee. It Is registered wlth Companles House
and the Charikne5 Cornrni55ion. It provide5 nursery servi￿5 for chltdren from blrth to sthool age. In addltiDn, It provide5 before
and afterschool chlkJc8re and holiday club 5eryice5fov prirnary school ¥e children.
A profit of £4L236 was made In this financial year. Thls Is an int￿8$e of £62,076 Irom the made last year whlch was
£20.840.
We cut back on spending due to last years loss. 2 year olds re￿Ned 15 hour5 per week governmentfunded as of April 2024
and 9 month old5 received their5 a5 of September 2024. All chlldren wlll ￿ceIve 30 funded hou￿ per week as of September
2025. We get a hlgher hourly rateforfunded chlldren than whar wewould charge.
5ornE14Tger equipment we needed to buy included Sand/water tsble. washing machine, swkable beds, free￿r, cot.
Flnanclal revlew
O¥erall. In the flnancial year ended 31 March 2025, Pear Tree Nutsery has made a profit of £41.236 cOMpa￿d to last yeaes
loss of £20,840. The total ftjnds carried forward for this year are therefore up by thls amount frorn the prevlous year.
Re5erve5poIicy
The trustee's Intentlon is to build a resenie of 8 maximum of S mDnth$ reiuLir outgoing5. Thi5 15 kept In a separate. Intere5t-
bearing account. The total amount of reserves at the yeorend wo5 £151,817, which 15 all included within unrestrirted funds.

LONGTOWN CHILDCARE TRUST LIMITED
TRUSTEES, REPORT {INCLUDING DIREcfoRS' REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Mojorrisks
The Trustees considErthatthe major ri5k5 to whlch the charity b exposed are..
Risk to incDTne le.g. drop in fee income affethng business viability),.
Risk to financial a55et5'
Loss of data..
Rlsk of accldents and incidents-
Riskto repUta￿On and consequentlal loss of busine55 and funding stream5 le.g. an Inadequate OFSTED inspethonl.
The Steps taken to mitigats the risks setout above are..
Flexibility of stsff hours together wlth robustf0￿￿rd foreca5tinÈ ol expected tske up of p18ces-
Internal administrative and financlal controls are in place and implemented;
Trllstee5 regularly monitorfinance5.'
Records are Stored in computerised and paperformats and computerdata 15 backed up regularty,.
Insuran¢e 15 in pla￿ covering business contents. employers. liabiltyand public liability,.
All staff ha¥e up to date safeÈuardinE* first aid and food hygiene tralnlng..
Rlsk assessments and policies are in place and ￿leWed re8ularly.'
All staff. Trustees, Volunteers and ttudEnts have a current D8S theck In pla￿ and are encouraged to join the DBS
update service,.
All stsff have regular supe￿i$l0n meetings with the manager 50 safeguardin& training. COn￿rn$ and hejlth is511es
e.g. medicatK)n can be discussed
Strurturei Eovernance aftd management
The Charity 15 a company limlted by guaranteÈ and governed by its Mernorandum and Arricles of a55D¢lation.
The tru5tee5, who are also the direcwrs forthe purpose of company law. and who ser¥ea durlng theyearand up to the date of
5i6nature of the financlal statements were..
Mr5 K Lamb
Mrs E Wood
Mr5 A Blair
Mrs L Hogg
RecruitmentL¥nd uppolntment of trustees
Undertake a skills audit of existtng board member5
Considerthe dbversity of the Board. and the ￿prESenti￿On from dfftrent sections of the communty
Produce a job descrlptton and person spe£ificaUon
Compile an information pack
Check governing documents
Moke verbal enquirie5 of likelycandidates
Pla￿ an advert in..
- Parent5 new51etter
- Local publication5
-AppropriHte new5paperlinternet site
Check candldates. eligibility
Interview candidates
Appointtrustee. folk)wing up reference5 and CR8 checks
Condutt formal induclion

LONGTOWN CHILDCARE TRUST LIMITED
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT} {CONTINUED)
FOR THE YEAR EAIDED 31 MARCH2025
Or9onisotionu15truEture
The decision-rnakiDg power5 are invested In the board of Trustees. We have a Childcare Manager and a Finance Adminitr4tcr
as wÈll as a Deputy ManagerlRoom Superv150r and two other Room Superv$ors. There are also seven chlldcare staff and
additional support from 5tudentvolunteers.
Induction undtrolnlng of trustees
Induction pack of Informatyon and pollcks which I￿lUdes.
Governlng documents
AnThual Report
Minute5 of lormer meetings
Indurtion tour and introductions
Individual vmrkln8 with Buslness ond Chiklcare Mana8er
The trustees, report Was ¥pproved by the Board of Trustees.
Mrs E Wood
Trusiee
Mrs L Hoeg
L4-...1.1 l .I,..L.Q..I

LONGTOWN CHILDCARE TRUST LIMITED
srATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the dI￿￿or$ of Longtown Childcare Trust Llrn6ted for the purpose of Company law. are responsible
for preparing the Trustees. Report and ihe financial ststements in accordan￿ with applicable law and Unrted KlnÉdom
Accounting Stsndards (United KiTrgéom General￿ Accepted 14ccounting Pradcel.
coM￿nY law opul￿$ the trustees to prepare finarKfal statements for each financial year which gp4e a true ènd fair view of
the state of affairs of the trust and of the incomln8 resources and appllcation of re5curce5, includSng the Income and
expenditure. of the charitsb￿ company forthot year.
In preparing these financial ststement5, the tmsteesare ￿qui￿d to..
. seleLt 5uitsble acccuntrng policies and then apply them wnsistentlv*
- observe the rnethod5 and prindples In the Charirfes SORP..
make judgements ènd e5tirnate5 that are reasonable and prudent.
state whether applicable UK Accounting StsTrdard5 have been followed, subjett to any material departures disclosed and
explalned In the financial ttatements- and
prepare the financlal sratements on tF* Koin8 concern ba515 unle55 It Is Inappropriate to p￿SUrne that the trust wlll conunue
in operation.
The trustees are resp0Th5ible for keeplng adequète accrAJnfjng ￿Cor¢I$ that d￿d0$e with reasonable atcura¢y ot any time the
financial position of the trust and enable them to ensure that the thnancial staternents cornply wlth the Companies Act 2006.
They are a150 re$pon5ible foF 5afeEuarding the asset5 of the trust and hence for tskin8 reasonable steps for the prevention and
detethon ol fraud anrj other ir￿Ku1ar￿eS.

LONGTOWN CHILDCARE TRUST LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LONGTOWN CHILDCARE TRUST LIMITED
l oport to the trustees on my examlnouon of the hnancial statements of LonBtowTh Childcare Trust Limited (the tntstl for the
yearended 31 March 2025.
Respon5ibili¢les and ba$isof report
A5 the trustees of the trust land also Its d1￿ctorS forthe purposes of company lawlj you are responslble forthe preparation of
the linan¢ial 5taternents in accordance with the ￿qUirementS of the Cornpanies Act 2006.
Ha￿n8 s*sfkd M￿lf that the financlal statements of the trust are not requlred to be audited under Part 16 of the
Companles Att 20D6 and are eligible for independent examination, l ￿port in respect of rny eKaminatpJn of the trust's
financial ststements carried out under section 145 of the Charitfes Att 2011. In carrylng out my e¥amsnation I have followed
the Oirections gnien bythe Charity Cornmission under section 14515llbl of the charl￿e5 Att 2011.
Ind¢pendent examinerfs statemem
Since the trust's gross inwFne e￿eded £250.OQO your examiner must be a mernber of a body listed in section 145 of the
2011 Act. I confirm that l am qualified to undertake the exaMIna￿on because l am a member of ICAEW, which is one of the
lis￿d bodies.
I have ¢Drnpleted my exaMIna￿On. I confirm that nD matter5 have corne to my attention in connethon with the emarnlnatlon
8ivin8 me c4use to believe that in any material respett..
accountir*g records were not kept in re5pert of the trust as required by 5ecbon 386 ofthe Compan*s Art 20￿.
thefinanclèl statement5 do not accord with those records,. or
the financial 5tstements do not compw with the atcounttn8 requlrements of sethon 396 of the Comrfinies Act 2(K)6
other than any requirement that the financlal statements give a true and falr vlew. whl¢h Is not a ￿8tter consldered as
part of an IndÈpEndentexam*nation.' or
the financial statements have not been p￿pared in accordance wlth the methods and prfjnclples of the Statement of
Recomrnended Practice for accounting and reporting by Charl￿e$ applicable to charities preparlng thelr financlal
ststemertts in accordance wrth the Financlal Reporbng Standard applicable in the UK and Republic of Ireland IFRS IQ21.
I have no concems and have come across no other matters In connection wlth the examlnauon to whlch attentiC￿ should bE
drawn in this report In order to enable a proper Unde￿tandIngOf the financial statements to be re&hed.
Stuart Farrer BA
5terllTrg House
3 Wavell Drive
On51. Ff4 DChA
Cumbria
CAI 2SA
Date...S.: ! IL.:.25....

LONGTOWN CHILDCARE TRUST LIMITED
STATEMENT OF FINANCIAL A￿1VITIEs
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
fund$
2025
Uivestrirted
funds
2024
Restricted
nd$
2024
Total
2024
Notes
Incomefrorn:
Donations artd leEacies
ChaTitsble activities
Investments
422
361.833
¥721
497
287,876
1,529
737
1.234
287.876
L529
Totsl income
363.976
289,902
737
290,639
Expenditure ot):
Charltable athvlttes
322.740
310,742
737
311,479
Total eynditurt
322,740
310.742
737
311,479
Net Incomellexpendlwrel and movement infund5
41.236
120.8401
120,8401
Reconciliation of funds:
Fund balances at l April 2024
110.581
131,421
131,421
Fund balancesat 31 Ma￿h 2025
151,817
110.581
110.581
The Statement of financlal aCt[¥l￿eS Includes all yins anl k155e5 re￿niSed In the year. All I￿orne and expenditure derive
from continuin8 3ctivitie5.

LONGTOWN CHILDCARE TRUST LIMITED
BALAN￿ SHEEr
ASAT31 MARCH2025
2025
2024
Notes
FLKed a55ets
Tangib￿ assets
34,676
37.727
Curwent assets
Debtors
Cash at bank and in harsd
13
L6
132.120
3.717
84,819
133,764
110,6191
88,536
112,1811
CreditOf5.' amount5 falllng due wlthln oneyear
14
Net ¢iiirnntassets
123,145
76,355
Totsl a￿¢15 less Current Ilabifities
157,821
114,082
Cyedltors: amounts falllw due after more than
one year
15
12.9251
Delerred Incorne
13,0791
13,5011
Netassets
151,817
110.581
The funds of thetNst
Llnrestricted funds
19
151,817
110,581
151017
110.581
The company is entltled to the ememptlon from the audit requlrement contslned In sethon 477 of the Com￿nieS Act 2(1)6. lor
the year ended 31 March 2025.
The d1￿CtO15 acknowledge their responsibllittes for comp￿]r￿ with the requirernents of the Cornpanses Act 2006 with respect
to accwnting records and the preparatton of financlal sraiemenis.
The mernbers have not required the company to obtsln an wjdit of finantial ststErnents for the year In qUesth￿ In
ordance with secknon 476.
These financlal statements have been prepared in acwrdance with the provision5 appllcable to companles sublertto the srnall
companies reglme.
.2L}Iiil?o?&
The financial ststements were approved bythe trustees on.........................
Mrs Ewood
Trustee
MrsLH
Cornpany re85strdtson number05758223 (England and Walesl

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL sfATEMEfrrrs
FOR THE YEAR ENDED 31 MARCH 2025
Attoynting polirie5
Charlly Inforniadon
Longtown Childcare Trust Limited is a publlc benefit ejtity and a private company limited by guarantee incorporfed in
England and Wale5. The registered office Is PearTree Nursery, MaryStreeL Lorwwn. Carlisle, CA6 SUG.
1.1 Basi5 of preparation
The financial statements have been prepared in accordan￿ with the tru5t'5 governing documenL the Companies Act
2006. FRS 102 "The Financial ReportirKg Stondard applicable in the UK Republic of Ireland" I'FRS 102.1 and the
Charities SORP "Accounting and Reporbng by Charities.. Statement of ftecommended Practice appllcable to eharthes
preparing thelr accounts In accordance with the Financial Reporhng 5trndard applicable in the UK and Republic of
I￿￿nd IFRS 1021. leffethve ljanuary 20191. The twst is a Public Beneflt Enfjty as dethned by FRS 102.
The trust ho5 tsken advartsge ofthe provisions in the SORP for chariyes Thot to prepare a Statement of C35h Flows.
The financlal 5tstements are prepared in stefling, which 15 the funthonal CUr￿n¢¥of the entity
The financial statements have been prepared under the historlcal c05t wrwention. The princlpal accountift8 PDlicie5
adopted are set out below.
1.2 Going concern
At the ￿me of approving the finaTKlal 5tsternents. the trnstees hove a reasonable expectstlon that the trust has
adequats resources to wntinue in operational existence for the foreseeable future. Thu5 the trustees Con￿nUe to adopt
the g￿ng concern basis of acwunting in weparing the financial ststernen
1.3 Charltable furtds
Unrestricted funds are avallable for use atthe dlscretion of the trustees In lurtherance of theircharitsble objectfves.
Restritted fund5 are subject to specifi.c conditions by donots or grantors a5 to how they may be wsed. The purposes and
uses of the ￿$trIcted fund5 are Set out in the notes to thethnancial statements.
Endowment funds are subjettto specific conditions by donorsthot the capital must lje malntslned bythe trust.
1.4 Income
Income is recognised when the trust is leEalty entitled to It after any performance condmons have been met, the
amouThts can be measufftd reliablyt and it is probable that Income will be received.
Cash donations are recognised on ￿Ceipt. Other donations are recognised once the trust hos been notilied of the
dorwtion, unless performance conditions rEquire deferral of the amount Income tax recoveTrble In relaljon to
dorwtions retrived underGIft Aid ordeeds of tovenènt is re£o8nlsed at the ￿me of the donation.
le8a¢les a￿ reco¥nised on recelpt or otherwlse ff the trust has been notified of an Impending distribution. the amount
s known, and rqceipt is eX￿Cted. If the amount is not known, the leEaCy Istreated as a con￿￿&ent8$3tt.

LONGTOWN CHILDCARE TRUST LIMITED
NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
AcEountini policies
IContlNedl
L5 EKpendliure
Expenditu￿ is recognised ontr there 15 3 legal or constructive obligation to transfer economi¢ bEnefi't to 4 third party.
15 probable that a tra￿fer of economic benefits wlll be requlred In settlement. and the amount of the obligation can be
measured reliably.
Expenditu￿ is cla￿thed by aLtivity. The costs of each aLtiwty are made up of the totsl of dir￿1 Costs and sha￿d msts
Includlng support Costs Involved in undertaking each activity. D1￿ct Costs attributable to a singk actsvity are all￿ted
dlrettly to that activity. SharÈd costs whith tontribute to rnDre than one activity and support Costs whlch a￿ not
ttrlbutsble to a single actfvity are apporttoned between those a￿V￿e$ on a b45iS CQn51stent with the use of resources.
Central 5tsff costs are allocated on the basis of time spenL and deprEciation char8e5 ère allocated on the portion of the
5eYs use.
1.6 Trftgible fixed 4ssot5
Tangible fi'xed assets are initially rnea5ured at cost and subsequently measured at cost or valuafjon, net ol depreuab.on
and any impairmeTrt1055e
Depreciation is recognised so as to wrlte off the cost or Valu￿On of assets less their residual value5 over their useful
I￿e$ on the following base5-
Leasehold land and bUildT￿5
Plantand Èquipment
Fixture5 and fitting5
Cornputers
IO% straight lifie
15% reducin8 balarKe
15% reduclng balarKe
25% straight lirte
The 8aln or104 arisi￿ on the disposal of an asset Is deterrnlned as the dlfference be￿een the sale proceeds and the
rryin8valuE of the o55et, ènd is recognised in the ststement of financial activities.
1.7 Impalrrnent of fixed assets
At each reporting end date. the trust reviews the ¢arryinK amounts of it5 tsngible 4sset5to determine whether there Is
arty indlcation th* those assets have suffered an Impalrmeni lo$s. If any such indi¢atson t￿sts, the recoverable amount
of the as5et15 esdmated in orderto determlne the extsnt of the Impalrment loss lif any).
1.8 Cash and ¢ash eoui¥4lemts
Cash and cash equivalents include cash in hand. ￿e￿51t5 held at call with banks. other short-terrn li4uid investments
with original rnaturiknes of three rnoThth5 or le55, and bank overdrafts. Bank overdrafts are shown wthin borrowir%5 in
C￿r￿nt Ilabllities.
1.9 financial Instrumer
The trusi has elected to app￿ the pmmsions of 5ectyon Il'Basic Financial InstTurnents' and Sethon 12 '0ther Flnanclal
Instruments Issues. of FRS 10210 all of its finaficial instruments.
Financlal instruments are re￿ntsed in the trus¢'s balance sheet when the tnjst becorne5 party to the contractual
provislons of the Instrument
Financial assets and IlabS1ities a￿ offset wlth the net amounts presented in th2 finanrial 5tstements, when there Is
legally enforceable right to set off the recognised amounts and the￿ Is an intenbon to Settle on a net basi5 or to realt5e
the a55et and settle the liablllty slmultaneousty.

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
Accountin8 policie5
Icontinuedl
89si¢firt#nrl4lo55ets
Basic financial a55et5, which include debtors and ca$h and bank balances, are inthally measured & transathon wice
Sncluding transèrtion costs and are subsequently carrfed at amorUsÈd c05t Using the effective Interest method unless
the arrangement constitutes a linanang transaction. where the transaction 15 measured at the presert value of the
future recelpts di$¢ounted at a market rate of interest. Financial assets rl4ssffied as ye￿1¥able ￿1th1n one year are not
aM0￿5ed.
BoskJlnon¢rolll&bi-lities
Basic financial liabl1￿@$, includlnB credltOT5 and bank loans are InIttal￿ recognlsed at tran5actlon Pflce unless the
arrangement constitutes 8 financing trdn5action, where the debt instrument is measured at the presert value of the
future paymerts discounted at a market rate Df inte￿5t. Financial liabilitbes classthed 45 payable within one year are not
arrK)rti5ed.
Debt in51rurnents are Subsequently carried at aM￿sed cost, usingthe effective interest rate Meth￿1.
Trade credTtors are obliEations to payforgoods orSe￿iCe5 that have been acquired in the ordlnary course of aperation5
from suppliers. Amunts payable are clas51thed a5 current Ilablllfjes If payment is due wf(hin one year or Sess. If not, they
are presented as nofft-cur￿nt liabilitie5. T￿de creditors are recognised initially #t trdn5action prfce and subsequentsv
measured at amorhsed co# usingthe effecbve interest method.
lknecoqftlllon offviontlalllubilltles
FI￿nCIal liabilities are derecognlsed when the trusvs ttjntractual obligats.ons expl￿ orare discharged or cancelled.
1.10 Employw beftefit$
The cost of any unused holiday entitlement Is recognlsed in the PEri(Kl in whlch the employee'sSe￿¢es a￿ ￿Ceived.
Temilnation benefits are rECOEni5ed imrnedrdtely asan expense when the trust 15 demonstrablycommltted to terminate
the employment of an employee orto provide termination beneffts.
Lll Redrement benefits
Payments to defined contrIbU￿On reiirement benefit schemesare charged as an expense as they frdlldue.
Criti￿1 accountlng estlmotes andludgements
In the appllcatlon of the trust's accountlng poll¢les, the trustees are requi￿￿ to make judgements, esttmates and
assurnptions about the carrying amount of assets and liabilities that are not readlly apparent frorn other sources. The
ethmate5 and assoaated assumptions are ba$ed on historical exFerience and other fortor5 that are con5Idered to be
lewonL Actual results m3y d6fferfrom these estimate5.
The e5bm4te5 and underwing a55umptrons are revlewed on an ongoln8 basls. Revlslons to accounting estimates are
re(DgD15ed in the period in which the estimate is revised Whe￿ the revision affects only that perid. or in the period of
the revlslon and future period5 where the revis1on affects ly)th curont and future perlods.
10-

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In(orne from donat10Th5 and legacles
Unrestrlrted
funds
2015
Restrlcted
fund$
2025
Total Unre#rirtqd
fuThJ5
R4$trfrted
furKIs
2024
Totsl
2025
21124
Grants
422
422
497
737
1,234
Grants
Other
422
422
497
737
1.234
422
422
497
737
¥234
Incomefrom ¢harit#ble a¢tivities
Unrestrltted
funds
Z025
Unrestrltted
funds
2024
Nursery Fees
Servi￿$ prow¥JEd undercDntract
361.833
287,876
Inromefrom Irhvestments
Umestrlcted Unrn#rict
lund$
lunds
2025
2024
Interest recelvable
1.721
L529
11

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Empendlture on ¢h•riiJble O¢tivitie5
Ch•ritable
Expendliure
2025
Charitable
E¥penditure
2014
Oirert cost5
Staff costs
250,577
20,146
1,419
673
2,890
17,066
4.335
237.941
25,128
L347
1,075
2,583
15.149
3.990
Rates
Insurance
Staff Trainin8 Fee5
Cleaning
Food and Consumabks
Sundry
297,106
287.213
Share of SUPPDrt and Eovernance costs (see note 71
Support
Governance
23.064
2,570
21.775
2.491
322.740
311,479
Analysls by fund
Unrestricted funds
Restritted fund$
322,740
310,742
737
322,740
311,479
Support Costs allocated to at￿vI￿e$
2025
2024
Depreoation
Sundry Expenses
Cleanin8
Repairs and Matntenance
Printin8. Postrge and Stationery
Bank Charges
Telephone
Governance costs
6,484
4,469
7.575
1,792
1.168
785
791
2,570
6,209
5,831
6,070
1,127
716
697
L125
2,491
25.634
24.266
Analysed between:
Charitsbl8 Expenditure
25.634
24.266
12-

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Net mLwement In funds
Z025
2014
The net rnovement in funds Is ststed after chargingllcreditintl..
Fees ptyable to the chariW5 independent examlner..
-forthe indepenéent examination of the charty's financial thtements
-for other financial services
Depreciation of owned tsn8ibk fixed assets
665
1,947
1.924
6,209
TNste•s
One trustee has been pald remuneration or has re￿IVed other benefits from employment with the trust. The trustee
only recelves remuneratlon in respect of seN1￿$ they provide undertaking the roles of Nursery ManaEer under thelr
contractof employment and not in respÈtt of th*irsÈtvices as trustees.
Thevalue of tru5tees' rernuneration and other benefitswa5 as follows..
A Blair (Nursery Managerand Trusteel..
Retnuneration E20,000-E24,99912024.. £20,WO- £24,999)
Employels pen$ion ￿￿tribUtionS paid £0- £4,99912024: £0- £4.9991
No trustse expenses have ￿en Incurred.
Employees
The average monthly number of employees durfrvd the year was..
Z015
Number
2024
Number
14
15
Employment Costs
2025
2024
Wages and sal8rie$
Social securty costs
Other penslon costs
239,098
7,174
4,305
224,212
9,258
4.471
250.577
237,941
Key Management Per%>nnel
Key management personThel Include all persons that have authority and re5ponsibllity for plannlr*, dirECting and
controlling the activitvds of the charlty. The total compensation paid to key managernent personnel for seNi¢es provlded
tothe charty was £84,21612024= £77.5111.
13-

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employees
Icontlnuedl
There were no employees whose annual ￿MUneratIOn was more than £60.000.
li
Taxatlon
ThE ¢harty 15 exemptfrom taxatlon on its artivitie$ bet4U5e all its irscome is applled forcharitable purposes.
TanglblefSxed assets
leosehold Lind
and bulldlnB5
Plant•nd
egulpmÈNt
P￿les•￿d
np
Comwters
At l April 2024
Additlons
58.536
8,449
40.948
862
3,130
2,572
IIL.063
3.434
At 31 March 2025
58,536
8,449
41,810
5.702
114,497
Depreciation and Impairment
At l April 2024
Depreciation char8ed in the year
33.183
3,845
7,367
162
31,555
1,478
1232
999
73,337
6,484
At 31 March 202S
37.028
7,529
33.033
2.231
79,821
rrying amount
At 31 March 2025
21,508
920
8,777
3.471
34.676
At 31 March 2024
25,353
L082
9.393
1,899
37.727
Debt
Z025
2024
Amountsfallin8 wlthln one year
Trade debtors
3,717
14 Credbtory. amounlsfalllnt due withln oneyear
2025
ZOZ4
Other t￿t￿n and Social security
Trade credito
Other Creditors
Accruals
3,824
1.876
928
3.991
3.797
4,844
991
2.549
10.619
12,181
14-

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL 5fATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Credito￿. arn0unt5fal1i￿ due after rnorethan one year
2Q25
2024
Note5
Deferred income
16
2,925
16
Defer￿d Income
202S
2024
Arising from government grants
Otherdeferred Income
3,079
2,925
3,501
6,004
3,501
Defefred incorne 15 included In the financial Statements a5 follows:
Z025
2024
Deferred incorne is included withln..
Non-current Ilablli￿es
own as deferred income on the face of the balance sheet
2,925
3,079
3,501
6,004
3,501
Movements in the year..
Defer￿d income at l April 2024
Released from prevlous peflods
Resources deferred In theyear
3,501
14221
2,925
3.998
14971
Deferred sncorne at 31 March 2025
6.Q04
3.501
17
Redrement benefft sdRmes
2025
1024
Defined contrlbution schemes
Charge to profit OT1055 In respett of defined contrlbuyon schemes
4,305
4,471
The trust operates a defined contrsbufjon pension scheme for all quallfwng ernpli)yees. The assets of the scheme are
held separatety from those of the trust in an indepertdÈnt￿adMinlStered fund.
15

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANaAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
Re5trkted funds
The restricted funds of the charfty comprlse ihe unexpended balances of donadons and grants held on tru5t5ublect to
specific condthon5 by donor5 as to how they may be used.
Prevlou5year.'
At l Aprfl 2023
In￿mIng
Resource5
expended
At 31 March
Z024
Pupil premium
737
17371
19 Unrestricted funds
The unrestritted funds of the charlty cornpr￿e the unexpended balances of donation5 and grantswhlch a￿ not subjett
to specific conditions by donor5 and grantors as to howthey may be used. These IrKlude de5Ignated fvnds which have
en set aside out of unrestricted fund5 by the trusteesfor 5pecilic purp05e5.
At i Aprll Z024
Inwming
5011rces
Resources
expended
At31 Marth
2025
General fund5
110,$81
363,976
1322,7401
151,817
Pr8viou5 yqar..
At IAprfl 2023
Incomine
resou￿e5
ResourcES
*¥pended
At 31 MaY¢h
2024
General fvnds
131,421
289.902
1310,7421
110581
Analys1$ of asset$ between funds
Unre5trlcted
lund$
At 31 Ma￿h 2025:
Tan8lble assets
cur￿ntaS$etsIIIi•bl1th"esl
Long term liabilities
Pro¥lsioAs and deferred income
34.676
123.145
12.9251
13,0791
151,817
16-

LONGTOWN CHILDCARE TRUST LIMITED
NOTES TO THE FINANCIAL ￿ATEmENTs ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Analy515 olnet a55ets betweenfunds
Icontirwedl
Unve#ri¢ted
lunds
Z024
At 31 Mar¢h 2024:
Tangible a55et5
Current assetsllliabllltresl
Provlsions and defer￿d Iniorne
37,727
76.355
13,5011
110,581
Zl Related party tAnsa¢iions
Other than as already disclosed In note 9. there were no other disclosèble transathn5 wi(h the Elated partles12024..
Other than as alreaéy disclosed In note 9. there We￿ no other di5closable trdn5action5 v•￿th the Tekted parbesl.
17-