ST PAUL'S CHIU)CARE
UNAUDITED REPORT AND ACCOUNTS
FOR THE YEAR ENDEO 31 DECEMBER 2023
Charfty R•gl8tratlon No. 1175452

8T PAUL'S CHILDCARE
UNAUDITED REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTENT8
Tru8te88' Arn￿1 R•port
StsI￿ant of Tru8to88 re8pon8lbllld88
Indep*￿ent Examlnerf8 Report
Statement of Flnandal ActfvlU88
BalarKX Shoot
10
11.14
Note8 on Accounts

St Paul'8 Chlldcarn
Trust￿8 Annual Report
for the year ended 31 Docember 2023
ObJ•ctlv•8 and Actlvltl•s
The objective of St Paul's Childcare (a Charltable Incorporatwj Organi88tlon number
1175452) Is the advartsment of the devek)pm8nt and educatlon of children 8nd
young people in accordance wlth ChrfstSan prfnclplas practlce In such a way a8
the tharity trustees thlnk fft. The Charfty meot8 the r8qulrem8nts of the Publ1¢ Ber
provlsions of the Charrtles Act 2011.
To facllitate this St Paul's Chlldcare18 rgsponsible for overB8elng a Breakfast Club, a
Nursery and an After School Club. whlch are registered ￿ Ofsted (Number2509646)
and has a current grdding of Got)d. St Paul's Childcare paid rent to Ihe PCC of
Tupsley, St. Paul'8 Church for the hlre of its facilitles in order to achleve Its alms.
Achlevements and P•rfornian¢•
St Paul's Childcare CIO began operating on 1 st April 2019 arKI thls report covers the
year to 31st December 2023. Prior to that date the Childcare operated wlthin the
structure of the PCC of St Paul'8 (charlty number 1134258).
Plans for futur•
The tru8tee8 are committed to ensure that there 15 continual Improvement of the
childcare setting both In temis of the infrastructure and in tenns of the ￿nts'nUed
development of the skills and training of ts employees.
Flnanclal R•vlew
The year to 31st December 2023 showed a surplus of £39.054 (2022 surplu8 of
£41.742). The unr8Strfcted reseNes of the Charfty were £139,000 (2022 £99,946) at
the year end. Cash resepi8S Stood at £130,527 (2022 £100.363) at the year erKI.
In Common with other Childcare seth'ngs, Covid has had a slgnrfwnt effect on the
charity's operations for several years. Slnce Covid restrictions have been removed,
St Paul's Childcare income has now exceeded the pre Covid perfod. The trustees
continue to keep a tight control over the charlty's costs and have kept the number of
employees to at least the minimum level to ensure the o)rrect ratios of empk)ye8s to
chlldren In the setting. The trustees are 8180 1x)mm1tt8d to ensuring that employee8
continue to be up to date with best practlce and ther6 has and will be additional
Investment In empk)ye8 training and development.
The trustees are al80 mlndful of the possible Impllcalk)ns of the recent change of
govemment. A number of their polices ￿UkI have a slgnfficant impact on the setting.

St Paul's Chlldcar•
Trustees Annual Roport
for tho year Onded 31 D•comb•r 2023 (cont.)
R••0rvo• pollcy
It is the pollcy of St Paul'8 Chlldcare to tr￿Id in re88rve the equlvalent of 3 months
runnlng u)sls, IncludiNJ staff wage8 and rent. The trustees calculate thls to be In the
reglon of £85.000 at the year end. As at the balance sheet date the charlty has
reserve8 of approximately £49,000 In ex￿83 of this level, trustees are happy at
th18 8tage to have res8r4es In 8xces8 of th18 level as they are concerned about the
level of Inflatlon and increasing Llvlng Wage levels. Thls wage and cost Inflatlon 18
expect8d to Increa88 the cx)sts that affect the charfty In future year8.
8truetur•i gov•rnanc• and manag•m•nt
The method of the appolntment of trustee8 18 set out In the Con8tliutlon. They are
responslble for maklng declslons on all matters of general concem arKI Importance to
the org8nlsallon Including deckllng on kM)w the fund8 ar¢ to be spent.
R•crultm•nt and Appolntm•nt of Tru8t•••
Trustees are recruited either from members of the PCC of St Paul's Church or because
the trustee ha8 8peclall8t sklll8 that are of value to the operation of the childcare
setting. One of the trust8es18 a180 Ihe current manager of the 8ettino and 18 P81d a
salary on normal commerclal tem18, New tw8tee8 go through an Sr)ductk)n proce88
whSch18 detemilned by the incumbent trustees to famlllar18e them88lve8 wlth th8 ethlcs
and organSsatlon of thé $8ttlng.
R•hr•nrA Ind •dmlnl•traUv• Infomi•tlon
R•gl8t•r•d Charfty nam• St Paul'8 Chlldcare
Regl8t•r•d Charlty numb•r 1175452
R•gl4t•r•dlPrln¢lpal offlc• Glo St Paul's Church, Communlty Centr8, Church
Road, Tup8ley. Hereford, HR11 RT
Gov•rnlng docurn•nt CICk Foundatlon Regl8t8red 30 Oct 2017 {EnglarKI and Wale8)
Tru•t•••
Rev. Preb. N P Arni8trong
Mrs C Evan8
Mr3 C Ru8hton
Mrs R Burrow
Mr8 D J Hartland
Mrs H J Wheadon-Grffffth8
8ank•rn
Lloyds TSB Bank plc
8 Hlgh Town
Hereford HR12AE

St Paul's Chlldcare
Tru8tee8 Annual Roport
for the year ended 31 Decamb•r 2023 (conL)
Ind•p•nd•nl oxamln•rs
Cooper Parry Adthry Limit&J
CU80 BirniirYJham
3rd Floor
T￿￿) Chambertaln Square
BlrmiNJham
West MKlland$
Rlsk Managomont
The Trustees (x)rrtlnue to nx)niior the mah)r rlsks whk* th8 tharity faces arxl has
estab1ist￿d systems to reduce those rl8ks. Rlsks are revlffrted at least annually. Th8
main risks irtlLKde ￿1th and Safety of dients arttj abThJskle the
finandal ￿8b11￿ of the organisatDn.
Fund rnlslng
The charity rK)nnally uTrJ8rtakes several lund-r8tsl￿ acOvlfje8 durlng the year
includirvJ cakes sales. Spon￿r&I walks arKJ Christsnas fares. The amount of money
raised is immaterial In (x)mparison with that generated prDVKlitvJ thlldcare. All monle8
raised are used to pro￿de additional item8 for the b8nefft of the chlldren n tha settlng.
ring the year £1.864 was rdlsed from furKlral8lrKJ athilies (2022 £2.082).
Ind•p•nd•nt Examln•r4
Coop8r Parry Ad￿Sory Limlted have agreed to offer thern￿ for ￿P￿Intrn8nt
as irKIep￿KIent examiners of the tharity.
On b•hall of th• board of Trust•
Mrs D J HartIa￿l - Clwlr

St Paul's Chlldcare
Trust883 Annual Report
for tho year endod 31 Decombor 2023 {cont.)
Stat•m•nt of TnMto98' R•8pon3lbllltl•s
The trustees are resp)nslble for preparlng The Trustee8' Annual Report ar￿
fin8nclal statements In accordance vAth appllcabla law and Unlted Klngdom
Accountlng StarKJards (United Kingdom Generally Accepted Accountlng Practlce),
FRS102 and the Charities SORP (FRS 102).
law applicable to charltle8 In ENJland aThJ Wales requires the trustee8 to prepare
financial statements for each financial year which glve a twe and falr view of the state
of affairs of the charlty and of it8 inGomlng re80urras and application of resources of
the charfty for thal p&riod.
In preparing these flnancial 8talements, the tnjstees are required to:
Select sutsble 8ccountlng po15cl88 and than apply them cx)nsistently;
observe the methods and princlples in the Charltles SORP (FRS 102) -8ecorKI
editlon October 2019;
mak8 Judgaments arKI estlmates that are rea80nable and prudenl:
State whether appllcable accountlng standards have been folbwed, subject to
any materlal departures dlsclosad arKI explained In the financlal ststements,
prepar8 the financlal 8tatements on the going concern bas18 unless It 18
inappropriate to presume that the charity ￿11 contlnue In a bu81ne&8.
The trustees are re8ponslble for k8eping proper accounting records that d18close wrth
reasonable a￿uraCY at any tfme the financlal position of the charity and enable them
to ensure that the financial ststements comply wtth the Charitses Act 2011 and the
Charlty (Accounts aThl Reports) Reguiation8 2008. They ar8 also re8ponsib18 for
safeguardlro the asset8 of the charity and hence for taking reasonable steps for the
prevantion 8rKI det8Cllon of fraud arKI other IrregularitleB.
On b•half of th• TnMt•••
Mr8 D J Hartland. Chalr of tru8tee8.

St Paul's Childcare
Independent Examiner's Reporl to the Trustees of St Paul's
Childcare
for the year ended 31 December 2023
I report on the accounts of the charity for the year ended 31 December 2023 which
are set oul on pages 9 to 14.
Responslbllltles and basls of report
As the charity's Iruslees you are responsible lor Ihe preparation of the accounts in
accordance with the requirements ol Ihe Charities Act 2011 I'the Act'l.
I report in respect of my examination of the charity's accounts carried out under section
145 01 the Act and in carrying out my examination I have followed all the applicable
Directions given by the Charily Commission under section 14515llb) of the Act.
Independent examln6r'8 Statement
I have completed my examination. I confirm that no malerial mattars have come to my
attention in connection with the examination giving me cause lo believe that in any
material respect..
accounting records were not kept in respect of the charity as required by section
130 01 the Act; or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirements concerning the
lorm and content of accounts set out in the Charities (Accounts and Reports)
Regulalions 2008 other than any requirement that Ihe accounts give a 'lrue and
fair view, which is not a malter considered as part of an independenl
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 ol the accounts to be reached.

St Paul's Childcare
Independent Examiner's Report to Ihe Trustees of St Paul's
Childcare
for the year ended 31 December 2023 (cont.)
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.
Name.. Antonia S￿1th
Institute of Chartered Accountanls in England and Wales (ICAEW) - ACA
ON BEHALF OF COOPER PARRY ADVISORY LIMrrED
CUBO Birmingham
3r(1 Floor
Two Chanl)erl&n Square
Birmingham
West Midlands
B3 3AX
Date..

8t Paul'• Chlld¢nrn
St•t•m•nt ￿ F1nwKI￿ **tt¥ltl•#
(Includlng Incom• •nd Exp•ndltur• knount)
For th• y•w •nd•d 31 D•v•mlw 2023
Unrn•trl¢A*l T•)t•l
Fund
Fund•
2023
Tothl
Fund•
2022
Irwm• Irom ch•rtt•bl• Actlvlu
Chlldcar• In(Thi•
Othr IrK¢rn•
388.828
3,929
388.e28 33e.859
3.929
Total IrKom•
Expendttur•
Expondllur• <>n tYwlW• acbNAtt
333,503
333.503
297,999
Totol •xp•ndhurn
N•1 InD)m•ll•xwndllur•} ond not mov•m•nt
In lunds fof tho
39.054
39,064
41.742
Re¢orKlllallon olfunds
Totsl lund8 ￿h110r￿•1￿
Total furKl• ¢wrl•d f¢ryMrd
139
AN athllej Ofe dagwj ￿ cmunulnp
Tho Mt•• on papo8 1110 14 fomi part of Iho a(%¥￿nts

81 Pauf8 Chlld(xn
8alanc• Sh••t
At 31 D•e•mb•r2023
2023
2022
Flxed A￿15
T8ntyble A8*t8
Ajrrwrt A888ts
Cash al bank arKI In hgrKI
130,527
7.242
137,709
100.383
Llabllmles
c￿0d1t015 fallhw duo wthln on6
104,3
io
13,737)
{4.423)
Tot41 aiB•ts ¢ymnl Ikgblltsg8
The furth ofthg cha
Urn8trhXwJ fuTrls
12
The r￿18$ ￿ pag08 11 to 14 fo￿ part ofthese a(V￿nts
Tho acix>unts on paggs 9 to 14 we approv•d by tho govemlng W and auth&l•ed fof ISS￿ on
arn Sigr￿j on Ihelr b8haW by
Mrs C Evan8
Mr8 D J Haruand (Chalr>
13.1.2cJ24
io

St Paul's Childcarè
Not•s on th• ￿¢￿ntS
For th¢ y•ar ended 31 D•c•mber 2023
1 kcountlng polieie¥
The pyincipal acxxjunbng policies ath>pted. judgements arvj key sour￿5 of e$brna￿jn luncertainty
in the preparth.on of lh8 financaal slalements are as Idlo*s'.
al Basis of preparabc
St Paul's Childcare ia 8 Charitable IrthrpxYate(l Organtsabon ICIOI registered in Ery￿nd and Wales.
The financial statements have been prepared in ac£ordance W￿h the A￿nts"n9 and Rep)rtir
by Charthes.. Slalement ol Recrynrnended Pracke applicable io charities preparing Iheir aco)Ltnts
in accordanix with Ihe Financ4al Repvbro StsThJard applicable in the UK aThJ Republ￿ ol Ireland
IFRS 1021, the Charrbes Act 2011 and Ihe UK Generally kngpted Aco)unb"ng Prac*￿e.
St Paul's Childcare meets the definits.on ofa wblic benefft enlty under FRS 102. Assets
aThJ li8tylities are inthlly rwnised at histori￿1 cost or trans￿￿ value un￿S otherwse
statad in the ￿levant *cwnthng pc4w note(sl.
bl P￿para￿.0￿ ol acCc￿ntS a g¢irwJ C(￿tern basis.
The twstees (x)n%der the lunds awaila￿e wll enaiAe the thanty to D￿rate for rnore than one year
and on Ihat basis Ihe charity is a ￿Ing rx)r￿￿rn. Cash reserves have continued to improve during 2023
and into 2024.
Numbers ofchildren atteNling Ihe settiNJ I￿reased in ￿23 arnj nlunters are kx)king strcng for the n
tsnn in septernt￿r 2024.
cl Incc¥ne
Income is ￿￿nised vthen ￿ charity has enknjernent lo the furvjs. any performan￿ condibons
attached to the rternlsl of Inccyne have tw) mel il is rKobable that lh8 irKxJme wll L* recwved and
the amunt can be Measu￿ ￿l*￿y.
dl Fund acC￿ntir
Unrestricted lunds are avaikNe to on activthes thal further any of Ihe purposes of th8
charity. Des￿nat￿j funds a￿ Unrestric￿ hJn¢Js of Ihe Charity the trustees have ¢Jeci(
at their di￿re￿n to set askye for a specthc purF¢)se. Restri¢Xed fvnds a￿ (*Jnations wh￿h the
donor has $￿ed are to b8 used soldy f(x parbcular areas of the chartys th or f(x partKJJlar
activities carried out by the charity.
En(knwrnent funds ar8 not avaikble lor spendirKJ on d8y to day aclM"b"es bui in￿rne gen￿ated
forms part of unrestsict8d irwne.
e) ExFendItU￿ irrecoverable VAT
Expenditure is ￿cOgnised once there Is a legal oi CA)r￿truC11¥e obIKJats.L￿ to make a payment tts a
third paty. rt is prc*)aL4e thal setUemÈnt ￿111 be requir￿ anKJunt of th¢ rA)IvJatw can t
measured reliabty.
fj Allocation of SUPFMYt cosls
Support costs are Ihc6e functi￿S that assist the th ol the charty tsjt do not ￿1￿C￿Y undertake
chantable activibes. Support costs inclLKle back office ￿ts. finance. ￿rSOnnel and wvematKe
costs %thich support the tharitys xbvibe5.

st PJUS'S Childear•
Not•s on th• accounts
For the year ended 31 December 2023
gl Tangible fixed assets
Depreciation 15 provided at the following annual rates in order to wrile off each asset over ils
estimated useful life.
Plant and olher equipment is d8preci8ted from Ihe ypar of purchase- 33.33% straight line.
hl Cash at bank and in hand
Cash at bank and In hand includ85 C8$h and short term highly liquid investments ¥￿th a short
rn8tLJrity ol th￿e rnonths or ￿s$ from th8 date of 8CqUi5ilion or opening ol the deposit or similar
account.
il Creditors and provisions
Creditors and provisi￿$ are recognised where the tharty ha5 8 present obligation resulting Irom
past event that will prob8tJy resutt in the transfer of funds to 8 third party and ts amount due to
setue the obligation can be measured or e$￿'Mated ￿lia￿Y. Creditors and promsjons a￿ normally
rocLyJnised * their settlement amount after allowirrtJ for any trade diso)unts due.
2 Legal ststus of tho ¢harity
The Charity is a Charitsble Incorporated Organisation ICIOI registered on 30 Oct 2017.
The Charity started trading on 1 April 2019.
12

St Paul's Childcarè
Notss on thè o¢¢ounts
Forth8 ￿ar •ndod 31 D•cember 2023
2023
2022
3 Analysis of other In￿M•
Fundraising
Bank Inte￿$t
Apprenti￿ In￿ntiVe
2,082
2.065
1.000
3,082
3.929
4 Jnalysls of expenditure on charttabl• activltl•s
childea￿ staff costs
Rent
Utility expenses
Nursery expenses
Support (xjsts (Note 51
266,665
29,564
6.CQ7
11.138
20,129
333,503
249,360
27.378
8,349
12.912
297,999
5 support costs
IT and website costs
Licences and insurance
Office administral'on
Repairs and renewals
Ind8pendent examination
Depreciation
Training o)sts
3,333
1,227
3.159
5,326
2.178
2.484
2,422
20.129
2.697
866
4,317
t.980
3.052
12,912
6 Tru$t8•s remun•ration and exp•ns•s
During the year one of th8 trustees. Mrs Wheadon-Griffths was grnployed by the charty.
Mrs Wheadon-Griffiths was employed as the $8tbng manager and received remuneration of £33.374
lor 202212022 of £31,040).
During the year one truste8. Mrs Wheadon-Griffiths rec&ved reimbursrnent of expenses totalliry £2.847
12022 £2,465). All these re-lmbursed expenses related to expenditure for the sol¢ benefit and use ol
St Paul's Childcare.
7 Staff costs
Gr055 wages
Em￿￿0yerS Nats'onal Insurance costs
Employers contributions to a defined contribution pension schem
2023
2022
257,432
5.173
4,060
266,665
238,073
7.723
3,564
249.360
Staff numbers
2023
2022
Nursery, b￿akfast club and after school dub
Management 8nd administration
15
15
18
18
No employees were paid over £60.0￿ in the current year or previous year.
13

St P4ul'ty Chlldcar•
Not•$ on the accounts
For th• y•ar end•d 31 D•cOm￿r 2023
8 T4nqlbl• flxéd o••0ts
Plant & Oth•r
Equlpm•nt
Co•t
Additions
Carn8d f¢)rward
7.452
7,452
D•pr•clatlon
Charg? for the year
Carried lorward
2.484
2.484
Net Book Value 31 Dec 22
N6t Book Val¢Je 31 D8c 23
4,968
2023
2022
Dobtor•
Trado doblors
7,242
2023
2022
10 Crgdllorn.. amount• falllng du• In on• y•ar
Accruals
F¢•$ in advanc6
2.178
1.559
2,874
1,549
11 Rol•t•d Party Tran*a¢tlon•
R￿. Amslrong, Mrs Hartland 8nd Mrs Burrow are also tru51eeB ol St Paul's Church PCC
Tup¥ley. During thtr year Sl Paul's Childcare paid rent to the PCC tsf £29,56412022 £27,378) gnd ub'lrtieB of
£6,00712022 Nil),
At the y￿r ond Ihe charity owod Sl Paul'6 PCC £Nil12022 £Nill In respecl ol r•nt and utilitieB.
12 Unr•strld•d lund•
Balane•
l January
2022
Incom•
Exp•ndltur•
Balanc•
31 Decembgr
2023
General lund
99,946
372,557
333.503
139,000
13 An¥ly¥ls of n•t as•ot• botw••n fundi
Unreslrlctod
funds
Total
Tangl￿& fixed assets
Fixed asset investments
Net current assets
4,968
4.968
134,032
139,000
134.032
139.000
14 Po•t balance Sh••t Events
Therè w8re no sNJnificant post balance sheet èvents.
14