## **Trustees’ Annual Report for the period**
## **From 06/04/2024 To 05/04/2025**
## **Charity name: MOORGATE EARLY YEARS CENTRE**
## **Charity registration number: 1775215**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To provide a high quality of care and
facilities for recreation and educational
development to those children under the
statutory school age.
To enhance the development and education
of children under statutory school age by
encouraging parents to understand and
provide for the educational, developmental
and other needs of their children.
To provide the necessary facilities for the
daily care, recreation and education of
children during out of school hours including
school holidays.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|Providing purposeful activities for early years
children for them to learn through play. To
ensure that all children’s needs are met and
they progress in their learning and
development.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|As Trustees, we have regards to the
guidance issued by the Charity Commission.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38||
|Policy on social investment
including program related
investment|Para 1.38||
Para 1.38 Contribution made by volunteers Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Munchkins childcare is continuing to provide
childcare for early years children. We are
teaching our children through purposeful
play to develop their learning and
development.
Munchkins childcare meets the needs of the
community, reaching out to vulnerable
children and making referrals for children
and their families that need multi-
professional support.
Munchkins continues to expanded provision
to cater for an increased number of families
within the local area.|
|**Additional information (optional)**
You may choose to include further statements||where relevant about:|
|Achievements against
objectives set|Para 1.41|Munchkins continues to provide purposeful
activities for early years children for them to
learn through play. We continue to ensure
that all children’s needs are met and they
progress in their learning and development
and thatfamilies are supported.|
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|Munchkins position remains positive despite
increased expenditure and overheads.
Munchkins does not have any outstanding
liabilities.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|We hold 3 months wages and expenditure in
reserve to cover any pay in the event of
redundancy.
We are also holding reserves to enable
Munchkins to improve the outside areas for
the children. This work has been approved
by Lancashire County Council and we are
waiting for further approval from the
governors of Moorgate Nursery School.
Work is due to start in the financial year
2025/26.|
|Amount of reserves held|Para 1.22|£100,000|
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23||
## **Additional information (optional)**
You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25||
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO Foundation Constitution|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Potential trustees apply for the post and are
vetted by the existing trustees. Once a
candidate is selected they are appointed
once an Enhanced DBS is completed.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||||
|---|---|---|
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
|Charity name|Moorgate Early Years Centre|
|---|---|
|Other name the charity uses|Munchkins Childcare|
|Registered charity number|1175215|
|Charity’s principal address|Moorgate
Ormskirk
Lancashire
L39 4RY|
|||
**Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
|**Trustee name**|**Office (if any)**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|---|---|---|
|||Gemma Hampson||||||
|||Paul Nelson||||||
|||Sarah McDonough|||Resigned 27/11/2025|||
|||Rachael Towersey||||||
|||Matthew Baddley|||Instated 03/01/2025|||
|||||||||
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|||||||||
|||Corporate trustees– names ofthe directors at the date thereportwas approved
**Director name**||||||
|||**Director name**||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** G Hill **Full name(s)** Gemma Hill **Position (eg Secretary,** Setting Manager **Chair, etc) Date** 13/02/2025
Charity Registration Number : 1175215
## **MOORGATE EARLY YEARS CENTRE**
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2025
## **MOORGATE EARLY YEARS CENTRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 05 APRIL 2025
**Trustees** Rachael Rachael Towersey PAUL CHRISTOPHER NELSON SARAH JANE MCDONOUGH GEMMA CATHERINE HILL **Charity Number** 1175215 **Registered Office** MOORGATE NURSERY SCHOOL & MUNCHKINS CHILDCARE MOORGATE ORMSKIRK L39 4RY
## **MOORGATE EARLY YEARS CENTRE**
## **CONTENTS**
FOR THE YEAR ENDED 05 APRIL 2025
Trustees' Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
## **MOORGATE EARLY YEARS CENTRE**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 05 APRIL 2025
The trustees present their annual report and financial statements for the year ended 05 April 2025 .
## **Trustees' report and financial statements**
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 05 April 2025. 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 2019).
## **Trustees**
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Rachael Rachael Towersey
PAUL CHRISTOPHER NELSON SARAH JANE MCDONOUGH
GEMMA CATHERINE HILL
## **Trustees' responsibilities statement**
The trustees, who are also the directors of Charity For Moorgate Early Years Centre for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements 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 resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by:
----------------------------------------------------
## **Rachael Rachael Towersey,PAUL CHRISTOPHER NELSON,SARAH JANE MCDONOUGH,GEMMA CATHERINE HILL**
## **Judit Leszkovar**
Date : 27 October 2025
Page 1 of 6
## **MOORGATE EARLY YEARS CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 05 APRIL 2025
|**Recommended categories**
**by activity**
**Notes**
**Income and endowments**
**from:**
Charitable activities
2
Other trading activities
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5
**Total**
Net income
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**£**
418,130.29
210.66
**418,340.95**
62,088.74
132,338.02
**194,426.75**
223,914.20
**223,914.20**
131,352.27
**355,266.47**|**Total Funds 2025**
**£**
418,130.29
210.66
**418,340.95**
62,088.74
132,338.02
**194,426.75**
223,914.20
**223,914.20**
131,352.27
**355,266.47**|**Total Funds 2024**
**£**
346,636.84
-|
|---|---|---|---|
||||**346,636.84**|
||||9,762.04
263,798.44|
||||**273,560.48**|
||||73,076.36|
||||**73,076.36**
58,275.91|
||||**131,352.27**|
Page 2 of 6
## **MOORGATE EARLY YEARS CENTRE**
## **BALANCE SHEET**
FOR THE YEAR ENDED 05 APRIL 2025
|**Recommended categories by**
**activity**
**Notes**
**Unrestricted funds**
**£**
**Total**
Current assets
Debtors
7
11,328.35
Cash at bank and in hand
8
355,291.37
**Total current assets**
366,619.72
Creditors: amounts falling due
within one year
9
860.10
**Net current assets/(liabilities)**
365,759.62
Total net assets
365,759.62
**Funds of the Charity**
Unrestricted funds
10
355,266.47
Restricted income funds
10
Endowment funds
10
**Total funds**
355,266.47|**Funds 2025**
**£**
**Total**
11,328.35
355,291.37
366,619.72
860.10
365,759.62
365,759.62
355,266.47
-
-
355,266.47|**Funds 2024**
**£**
11,328.35
131,456.97
142,785.32
633.90
142,151.42
142,151.42
131,352.27
-
-|
|---|---|---|
|||131,352.27|
For the year ended 05 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 27 October 2025 and signed on its behalf by:
## **Rachael Rachael Towersey,PAUL CHRISTOPHER NELSON,SARAH JANE MCDONOUGH,GEMMA CATHERINE HILL**
## **Judit Leszkovar**
Date : 27 October 2025
Page 3 of 6
## **MOORGATE EARLY YEARS CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 05 APRIL 2025
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **2. Income from Charitable Activities**
|**Analysis**
**Unrestricted funds**
**£**
Sale of service
418,130.29
**Total**
**418,130.29**
**3. Income from Other Trading Activities**
**Analysis**
Events
**Total**
**4. Expenditure on Raising Funds**
**Analysis**
Other trading activities
Rent collection, property repairs and maintenance charges
Wages and salaries
Total
Support Costs||**Total funds 2025**
**£**
418,130.29
**418,130.29**
**Unrestricted funds**
**£**
210.66
**210.66**
**Total funds 2025**
**£**
13,200.05
26,046.90
22,290.46
61,537.41
551.32|**Total funds 2024**
**£**
346,636.84|
|---|---|---|---|
||||**346,636.84**|
||||**Total funds 2025**
**£**
210.66|
||||**210.66**|
||||**Total funds 2024**
**£**
-
-
-
-
9,762.04|
|||**62,088.74**
**9,762.04**||
## **3. Income from Other Trading Activities**
## **4. Expenditure on Raising Funds**
Page 4 of 6
## **5. Expenditure on Charitable Activities**
|**Analysis**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
Charity management & administration
3,524.01
28,744.29
Charity running cost
20,794.20
5,980.62
Cost of services
3,121.65
676.83
Employee costs
-
2,499.62
Printing and stationery
1,776.08
1,694.25
Legal/professional fees
-
5,002.17
Wages and salaries
91,054.58
146,476.21
Staf costs
11,012.17
62,458.40
Total
131,282.69
253,532.39
Support Costs
1,055.32
10,266.04
**132,338.02**
**263,798.44**
**6. Support Costs**
**Analysis**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
**Support Costs**
Staf costs
1,102.65
19,524.09
**Governance Costs**
Accountants fees
504.00
504.00
**1,606.65**
**20,028.09**
**7. Debtors: Amounts falling due within one year**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
Trade debtors
11,328.35
11,328.35
**Total**
**11,328.35**
**11,328.35**
**8. Cash at bank and in hand**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
Moorgate Early Years Centre
344,417.22
120,429.82
**Total**
**344,417.22**
**120,429.82**
**9. Creditors: Amounts falling due within one year**
**Total funds 2025**
**Total funds 2024**
**£**
**£**
Trade creditors
860.10
633.90
**Total**
**860.10**
**633.90**|**Total funds 2025**
**£**
3,524.01
20,794.20
3,121.65
-
1,776.08
-
91,054.58
11,012.17
131,282.69
1,055.32|**Total funds 2024**
**£**
28,744.29
5,980.62
676.83
2,499.62
1,694.25
5,002.17
146,476.21
62,458.40
253,532.39
10,266.04|
|---|---|---|
||**132,338.02**
**263,798.44**||
||**Total funds 2025**
**£**
1,102.65
504.00|**Total funds 2024**
**£**
19,524.09
504.00|
||**1,606.65**
**20,028.09**||
|||**Total funds 2024**
**£**
11,328.35|
|||**11,328.35**|
|||**Total funds 2024**
**£**
120,429.82|
|||**120,429.82**|
|||**Total funds 2024**
**£**
633.90|
|||**633.90**|
Page 5 of 6
## **10. Charity funds**
## **10.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund names**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
**Unrestricted**
**funds**
**General Fund**
**131,352.27**
**418,340.95**
**194,426.75**
**-**
**-**
**355,266.47**
**Total**
**131,352.27**
**418,340.95**
**194,426.75**
**-**
**-**
**355,266.47**
**10.2 Details of material funds held and movements during the PREVIOUS reporting**
**period**
**Fund names**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
**Unrestricted**
**funds**
**General Fund**
**58,275.91**
**346,636.84**
**273,560.48**
**-**
**-**
**131,352.27**
**Total**
**58,275.91**
**346,636.84**
**273,560.48**
**-**
**-**
**131,352.27**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|---|
||**131,352.27**
**418,340.95**
**194,426.75**
**-**||||**-**|**355,266.47**|
||||||||
||**131,352.27**
**418,340.95**
**194,426.75**
**-**||||**-**|**355,266.47**|
||**58,275.91**
**346,636.84**
**273,560.48**
**-**||||**-**|**131,352.27**|
||||||||
||**58,275.91**
**346,636.84**
**273,560.48**
**-**||||**-**|**131,352.27**|
Page 6 of 6
## **Independent examiner's report on the accounts**
|**Section A**
**Independent Examiner’s Report**|**Section A**
**Independent Examiner’s Report**|
|---|---|
|**Report to the trustees**
**On accounts for the year**
**ended**
**Set out on pages**|MOORGATE EARLY YEARS CENTRE
05/04/2025
**Charity no**
**(if any)**
1175215
8
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**05/04/202**5|
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of ICPA.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content 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.
## **Signed:** Judit Leszkovar
**Date:** 27/10/2025
**Name:** Judit Leszkovar **Relevant professional** Certified Practising Accountant **qualification(s) or body** ICPA :JLB010 **(if any):**
**Oct 2018**
1
**IER**
**Address:** J.L Bookkeeping and Advice Services Ltd Paddock Business Centre, 2 Paddock Road Skelmersdale WN8 9PL
**Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
N/A
**Oct 2018**
2
**IER**