2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1183332 Re ort ofthe Trustees and Flnanelal ForThe Year Ended 31 March 2025 Willow Childcarn TC Group Slatthory Audit(￿$ H8TSCOTnbe House 1 Darklake View PlymcMJth Devon PL6 7TL

Illow ChIld￿re onténts ofthè Fjnancial Sialements For The Year Ended 31 Ma￿h 202 Pagè Report of the Tr￿tee8 1 to 8 Report ol thè IndèpendentAudltors 9 to 11 ststement of Financlal ActI￿tIo¥ 12 B•lan¢e Sh88t 13 Cash Flow St•temerrt 14 Notes to the Cosh How Statement 15 Not•s to the Financlal Stalemgnts 16 to 23 Detwled Statsmerrtot Financial Actlvltles 24 to 25

rt of thè Trjstèès or The Year Ended 31 March 2025 The trustees presenttheir annual reFKKI arTrd financial statements for the year end￿ 31 March 2025. The finarKial slalements have been prepared in a￿dance wth the aco)unting policies s&t out in note 1 to the fin8neial statements and comply wth the CharilatAe Incworated Organisatlon's constitLrtion, the Charities Act 2011 and "Accounting and Reporting by Charittss." stateM￿t of Recommènded Practir£ applicable to charities preparing their accounts in accordance btrith the F•iancial Reporting Standard applieable in thè UK and Republic of Ireland {FRS102}" lèffectiV8 1 January 2019). OBJECMVES AND ACTIVITIES Obleetives and aims The Chaiitablè Incorporated Organisation's objectives are the advancement of the educati￿ of thIld￿n bglow compulsory school age, in particular by weviding or assisting in the provisim of nursery facilities by providing safe and satisfying group play and nLErsw education of a high standard: and the provision of care, recxeattonal and educational facilities for all childr8n outside of nom?al school h)urs. This is embodied in the VisK)n Stst¢mont and aims of the CIO. The Vision Statement and Aims of the Charrtablo Incowor8ted Org•ni$8b"on are.. Vision Statement At Willow Child(2r8 CIO childrèn. parents ar￿ carw5, slaff and trustees wyk together to create an environment wh￿h is challenging. stimulating, creatsve and enjoyable. vA)&re All arè Èn<x)uragÈd Ènd sworted to become independent and lrfelong leamers and where everyone feds safe, valued and respeded. Aims The CIO furthers ts chariiable purposes for Ihe public benèfitwilh its aints." To develop ar￿ rnaintsin a staff team committ•J to trainirKJ and developynent to ena￿¢ them to WOVKlo a high qu81ty sèrvicè for childr8n and their familiés that rTtakes a pwbve drfference to their lives. To promote a partnership approach with lamilies. wthing thwn to meet ead) ¢hilds indiwdual needs. To help children to develop an understanding of Ihemsefves and others and so build tru51ing and sensitiv¢ relabonships. enablin9 them lo play 8nd work as part of a cThnmuW. recc*Jnising and valuing difference and dÈmonslrating (are Bnd nGern for oth¢rs To safeguard children. protect thèm from 8buse and ham. and ensure that they Ixgin lo leaTn how to keep themselves Safe. To prDvid8 188rning opportunitie3 designed, implement&J and so that they foster an appetite for teamin9 and encourage enjoyment. To help children to understand that a heahhy lifEstyle indude5 eatÉng healthity, tsking exeK¥se and keeping mentslly 2nd emotionally healthy. To nurtur¢ 5elf-wnfidence arKt self-e5teetn. encourage i￿rfependen￿, and involve children in decision making. To provide clear trf)undaries for acceptab16 b&hawour using en(x)urdgernenl and praise a5 r8wards to develop children's moral undwstanding. To use all opwrtunilies lo extend children's leaming, indoors, in the local community. and in the natural environment. To strive for continual improvement in the qualty of care and e(Iu(3tion we provide. Pagè 1

Willow Childcare of tho Trustees For The Year Ended 31 March 2025 08JECTIVES AND ACTIWTIES Performance of the CIO Willow Childcare endeavours to serve the W¢x)df(Md community. specificdty to wovhye affordabte and local child-care and earfy 8duGion faolib'es for the community. Th8 facilities are available d8ity frown 7.30 atn- 6 pm for $1 ¥￿ekS of the year. The CIO works in partnership with Ptyr￿uth Early Ygat5' Se￿￿ to provide up to 30 ￿)UrS of childcare and early education for children trom the l¢im after they reach nirE rThJnths of age if ￿TÈnts méèt th6 eli9ibility criteria for working parents. CIO works in partnership with Ptymouth Eatty Y¢ar5' ser¥￿e lo pyowde 15 hour5 of earfy educab.an for three and fr)ur year olds for 38 weeks each year and up to an adat>onal 15 hours for the thildrÈn of parènts who fulfil govemment uiteria and so are eligible for 30 hc¥Jrs in total. Th8 Trust works in partnership with Plymouth Eaily Years. servi￿ to prowde 15 flexible hours of earty leamiThJ for vulnerable Iwo year olds for 38 wèèks each year. as well as to provide support for vulllerable famdies. CIO proMdes an Out of School Club arKI Holrday Club and ￿ coryUnCti￿ vAth the sUP￿rt seNi(*$: can assisl f8rllilie8 in need. During the schwl holidays Ihè CIO ￿￿KS in parknership with PlymoLth City CounGil lo provide the govemmsnt fvnded Fit and Fed seJ)•me whth supports families of children digible fot free school meals, and Ghildren vrilh Spècial Educational needs and DISa￿lIties. The objects for the year were: Key Objectives for 2024- 202S 1. To seujre the lease for the forTrr W(KMfford Chiklren's Centre vthith ￿ exte￿ed refurb1s￿d in 2022. to provide additional childGare places and improved faulities. 2. To r8furbish toilets and washrooms in the BlueWI Rwm and Foxgfove Room. 3. To work in collaboration v￿h Plymcyjth Universty and Sbltskn"n Theatr9 ¢[￿nPanY ￿ Ihe finy Voices Giant Ideas projÉeL 4. To n19nage the govemrnent thild(3re initiative lo increase fijr￿d childcare and education lor chIld￿n from years and prepare fDf ihé impact of Ihé new chikkare initiatives ptanned by govemttEnl for 2024. Public Benefit The trustees have paKI due règard tr> guidan￿ issued by the Charity Commission in deciding whBt activities the Charitable Org8nisalion s￿)￿ld ￿￿[ertake. P89È 2

For Tht Yèar Ended 31 March 202S ACHIEVEMENTS AND PERFORPMNCE Charitable activities The main areas of charitable activty are affordat4e ￿rCwjnd chihjcare arwj eaTty ¢duGation frJr thildren aged 3 months to 4 yoar5 and holiday and otrt of s(*cd provision for 5 to 12 year okts. Koy achievement8 and performance for 2024-2025: Key objéctiv8s are supported from our swrr£s of income.. wvemment fjjnded d)ildcare and education." and fees harged for childcare and ed￿￿tion. Thè implemèntation of addib.onal go￿rr￿ent funded hoLfS for iwo year olds from April 2Q24 children over nine monlhs from Septemb¢r 2024 has been a significant achievemenL we supported 187 children from wothing families by proiriding chithare and eéucation, and 81 thildren of wwking families in our O(rt of Sclhx)I Club. We applied to delivFr the Frt and Fed wo9ramme during the Easter and summer holidays in 2024. This govemment fvnded programme supports the families of children for free thIM)I meals and thildren wth Special educational Needs and DIsa￿lI￿es. The Grileria to be accepted lo deliver the programme are that chihyren are provided a heathy meal at lunchtime and receive education about healthy fo(Kl choices." that ttEy have 60 minute5 of exercise during the day,. that they have riching experien￿. Twenty srx famil￿ werè supported through duldren a(xessing the Frt ar￿ Fed programrne. Thè continuiro wofassion81 dèvélopment of staff has been a priw and a key aChieVe￿nI. We continue to employ Early Y8ars Teachers vkno mentor and coath pracbtsoneis undertaking fvrther qudifications. Two Earty Years Educators achieved a Level 5 qualification, one wth a distinction. Two E8tly Years Ed￿torS athièvèd 8 Level 3 qualrfic2lTron, one with a distindion. The Head of Cèntrè ¢J)ntinued to be part of a strategy group ovwseeing the projecl Tiny Voices Gkant Idèas, designed lo promote C￿atIvity through a 5hated pedag¢)gy betrRen artists and Earfy Years EdLTrCators. As one of the three Fxymouth setbngs involved in this project. an artist fr(Mn Slittskin TheatsB Company has wsited weekly to work in collaboration wth Early Years Educators to promote creativty and develop pedagogy,. using storytelling. puppety. stop-motion animation. and the wsual tsc1￿e arts. Stillskin Theatre pèrfomied for 55 children in the surnmer and 90 childTen al Christmas. and 32 of our Ol￿r children wisiled the Soapbox Theatr8 in March to èxperiencè the art installation 'Paper Dragons.. Objective 1. While the Heads of Tem)s for the leas8 of Ihè adjoining f0m￿r Childrèn's Centre premises has been agreed in principle. and the legal services of Foot Anstey have been enga9ed. the 108s0 fk9S to be signgd, This obje¢tive will be carried forward to 202>2026. ObjgCtNo 2. The relurbishment wotk p1S￿ned for the trylets and washrooms has been delayed due to the ￿ed to prioritise exlensive repairs to the roof. This objecbve wll be cartied forwartl lo 2C12&2026. Page 3

Willow Childcare Re Thg Year Ended 31 March 2025 FINANCIAL REVIEW Financlal position The net surplus lunrestricte¢¥ for the year amounle(I 10 £46.425 Q024; defvii £14.547 as restated). The nèt surplus has en added to unrestricted reserves brought fo￿arf. The accounts are indepe1￿entlY audited and these acGounts are presented to the trustees al a trusteès, meeting. The CIO rètains a Teserve and any surplus is put back into the CIO. Fees are reviewed annually to ensure financaal sustsinabilty. Fees were inere8s8d in Awil 2(r24. Reserves P¢ll¢y It is the policy of Ihè Charitable Incorporated Organi5ation that unreslrided lunds which have not been designated for specific use should be rnainlained a18 level equiwalent to betr￿en tsve1￿ and eighteen months eypenditure. The trustees consider that reserves at this level swll enyjre that. in the event of a significant drop thi fuThJing, they will be able to continue the Chafttablè Incorporated Org￿lsa￿Dn'S &rrent a(kn"ti¢s while consideration is given to ways in which additional funds may be raised. This level of reserves has tsen rnaintsined ihroughwi the year. RÈgÈrvès at 31 March 2C125 are unrestricted of £1.252.495 (2024. £1.2(￿.0701. A surn of £50,IJOO has bÈ8n e8miarked for the refvrtishment oftoiw arHI washrcoms. A sum of £S0.QOO has been eamiarkeil for Ihe devekjpment of Ihe OLrtdoor area. Inyestmont Policy Unrestricted fijnds are invested. The trust has 8 Ftx¢d Tewwn t)eF¥)sit account and a Thirty Day Aeeount. Rlsk Management Risk factors include Safeguarding. Hoalth and Safety. Flnance and Staffing Safeguarding ts a kèy consideration for Willow Childcare and is a stsnding item on the agenda for all seheduled trL¥Stee rneetings. Enhanced D1sdosu￿ and Barring ServiTr cheo*s are carried out on tnjstees, employees. and volunte¢rs. Tho Designated Safeguarding Lead is required to updaté training annually and all employees tnust have updated training at least every W years. Employeés rec8i¥è safeguardiThJ updales at whole stsff meetings three times per yeaT, in January, April and Sgptembet. A trustee attends these meetings. Thère is 3 trustee WTth responsibility ft>r safeguarding. and al Eeast one trustee has undergone safer rerAUttmÈnt trainin9. Health and Safety 15 a key dement for all employee8 ar￿ is induded gnnualty at a frjll staff meetir￿, which Is also aitended by a trustee. Risk factors for Flnance An OFSTED grading indicating that safeguardiry ￿spOnsI￿11tieS are 'not mef. or a gr8ding of 'reqLNres urgent improvemenf could rssult in the ￿thdraWal of governm￿t frjnding Decreasing valuè Of govemment funding Incrèasing costs of utilities services and food Cornpetition from other providers - The government policy of increasing thè numb8r of nurseries in schools - The government policy of providing I￿ befo￿ school chiklcare Uncertainty regarding the factors involved in negoliating the lease of thè building from 2026 Risk factors for Staffing Recruitment of staff, a national issue acioss the Eady Years sector Staff deployment as a result of absence through ill-health - While Ih8re is a18adèrship team to support the Head of Centre. tr￿re is oJtrently no obvious person to stèp up Page 4

Ilow Childcare Re rt of Trustees For The Year Endgd 31 March 202S FUTURE PLANS Key Objective5 for 2025 . 2026 1. To secure the lease for the fomer w￿lIf0rd ChTklren's Centre which we extended and rthrbished in 2022. to provide additional chitdcare places and improvèd fa¢J"fities. This obiective has been carried lotward due lo the gotiations wth P￿T￿)Uth City Council becoming protracted. cyjr sotmitots at Fool Anstey we actiryJ on our behalf in the negotiations wth PCC. 2. To complete the refurbishment of toilets and ￿ds￿rI￿)ms in 1hÈ Bluebell Rfy)m and Foxglove Room. This obJ"ective has b&Èn carried forward as urgent work was needed to repaw the leaking roof. 3. To continue to work in collaboration Plym¢yJth University 8nd Styltskin Theatre Company on the Tiny Voices Giant Id8as projèct which is a two year proje¢ fvThJed unlil septemb￿ 2026. 4. To manage the govemrnent chIldca￿ initiative to inuease fijnded chilthare and eady educab.on to up lo thirty hours from Séptèmber 2D25 for chtldren over the age of nine rnonths %thos¢ parents rneet the eligibility criteria. 5. To develop the outdoor prow5ion by rgpairing the cln*•irvJ equipmenl aThJ sand ènclosure 8nd rep18cing th8 walkway with a new aThJ exiended walkway and seating area. and by irtstalling a water pump. riwbed and soakawxys. STRUCTURE. GOVERNANCE AND MANAGEMEI Governing document The charity is a charitable inccwpordted organisation. cA)nstituted undw a trust deed dated 1 July 2021. In a￿daNCe with the Constitubon the members of Ihe CIO are thÈ cajarity Injstees. of sthich Ihere are fi¥e. Any member of the trustees may call a meeling., this is usualy the Chair. InviiÈS to the rneetings are the Head of Centre, the Business Manager 8nd a representatNe of the staff. The Head of Centre presents a roPOtL 8nd the Bu51ness Manager presents the finan¢ial ra￿s. A minimurn of three meetings are held each year." additional m¢¢lir¥J$ ￿ c811&I in response to specific issues, such as addréssing building dèfects_ Trustees are nominat￿ for appointment by the remaining Trustees as and when v3canuè5 occur. Every trustee musl be appointed by a resolution passed at a propety convened meeting of the charity trustees. The charity trustèes will make avai18ble lo each new charity truslee, M or his ￿ her firsl appointment.. a o)py of the oJrrent version of the constilulion.. and a copy of the CIO'S ￿test Tnjsteès, Annual Rewt and stalement of attounts. New trustees wll receive induclion 8nd traininy from the chair of trustees. There must be at least four charity trustÉÈs. If Ihe number falls below this minimum, the retnaining ITUStg8 01 Itustees may aci only to call a meeting of the charity trustees or appoinl a charity trustee. Ther8 is no maximum number ofcharty trustees that may ￿ ap￿inEed tg the CIO. Page 5

W•lk>w Childcare The Year Ended 31 March 202S STRUCTURE, GOVERNANCE AND MANAGEMEKr Taking of declslons by chanty trustees Any decision may be taken either al 8 meeling of the charity tnJ8lees". or by resolutiC￿ in writing or eleclronie form agreed by a majority of all of the charity trustees. wthich may cL￿￿"se etther a single d0￿ment or several documents contsining thtr text of the resolution in like form tg wtrud) the majority of all of thè chaity trust¢es has signified their •greement. Such a resolution shall be effecive provided that a copy of the proposed resolution has been sént at. or as near as reasonably pr￿t1(able to. the sarre time to 811 of the chanty trustses,. and Ihe majority of all of the charity trustèés has signified agreement to the resolution in a doujment ¢y docufflents whith has or have been authenticated by their signature, by a ststem•nt of thwr identity acrnmparwng the do(JJmenl or docurnents. or in SLJeh oth8r manner as the charity trusteés have previously resclved. and delvered to the CIO al its principal office or su¢h other pl￿ as the trustees may resolvewithin 28 days ofthe ar1￿1atiOn date. Th? Trustees, Temis of Refere￿e 1. To plan for the strategic developm￿1 of the Chartty. 2. To imFdement thè wsion of the Charity. 3. To ovenriew the management and organisation of the Chaiiiy. 4. To monrtor the finanaal performance, sel Ihe 8nnu81 IKJdget and maintain sustainability ¢f lh& Charity. 5. To ensu￿ that all slatuw Eegislab"on is com￿￿ with. 6. To ensure the well-being and workllrfe bakirKe of staff. 7. To adhere lo all charity status ￿quitements. Tru51ees make (J¢cisions regarding pay and rernuneration for an staff induding key mernber of stsff, the Head of Centre, usually annualty after an increase in the National Winimum Wage. kny pay incrèase is usually made to match the pèrcentage increase in minimum wage and is ￿led to staff wRmbers on all pay scales 4ualty. OrganisatSonal Structure: The Trustees delegaEe thè operational marnagement of Ihe centre lo the Head of Centre" Mary Andrew, who Ss supported by 8 Senior Leadership Team. There a￿ five teams WTthin the c￿tre, each team has a Team Le8dei and a Deputy T83m Lgadei. Team Leade¥s fomi a Senior Management Team who reportto the Head of Gentre. The CIO'S policy is to Gon5uIt and disojss wth wnpk)yee5', rt￿tter$ ￿ke to affecl employee's tnteresls. Infomation of matters of concem to employees 15 given through infomialk)n bulleb.ns ar￿ reports which seek lo achTreve 8 common awareness on the part of all employees of the 3rKi erA)nomi¢ fa¢tors affecting the Charity's performance. ApplieAlion for th& &nployment by disabled persons are aw fvlty congdered, bearing in mind the aptitudes of the applicant concerned. In the event of mèmbers of staff becomiryJ disabled, every thort is made to ensure that thèir employment wlh ihe Charty rA)ntinuès and ihal ihe appropriate training is arranged. It is the policy of the Charity that the training. caréèr development and promotiL￿ of disabled petsons should. as laf as possible, be idenb.cal to that of other enployees. Funds held as custodian trustsg Willow Childcare and its Ttustees do not act as the Cu$lodian Trustees of any 01her tharity. Legal position of the pr•mSs•s: land and buildings The main buikling and outdooi areas are leased from PIy7ll(xJth City C￿Jn¢7￿,. wth the lease coming up for Enewal in 2026. The leasehold interest (as listed in Schedule 4 of the Transfer Agreemenll of Ihe Ghartty was transferred to Ihe CIO by a Property Transfer Deed, d8l$d 1st July 2021. We ore in the process of conduding ihe lease fot Ihè additional adjoining premises (the brmer Children's Centrel. this being in the hands ol oui solicitors, Fotst Anstey. 11 is anticipated that the whole premises will be ¢ombined into a &ngle lease that will be rwolialed in 2026. Page 6

illow Childcare Re of Trustees For Th? Year Ended 31 Ma￿h 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registsred Charity number 1183332 Princlpal addre88 Greenway Avenue Plympton Plymouth Devon PL7 4RR Trust••s C Hedges Ireslgned 13.11.24) H Holdgate M Nally K Hussey M Bradwell K E Hefford (appointed 20.3.25) Auditors TC Group Statutory Auditors Har5combe House 1 Dark18ke View Plymouth Devon PL6 7TL Bankers Lloyds Bank plc PO Box 1000 Andover 8X11LT Accountants TC BromhÉ8d Limited Harscombe House 1 Darklake View Plymouth Devon PL6 TtL Char5ty Head of Centre Mary Andrew STATEMENT OF TRUSTEES, RESPONSIBILrtlES Thè trustees arè rèsponsible for preparing the Report of thè Trustees and the financial statetnents in accordance with 8pplicablÈ18w and United Kingdom Accounting Standards {United lfjngdom GénÈrally Aceèptèd Aecounb"ng Practiee). Charity ￿quIreS the t¥ustees to prepa￿ finanual statements for each financrdl year. Under that law, the trustees have dected to prepare the [inar￿A81 staternents in ac￿rdance wrth United TrQngdom Generally Accepted Accounb'ng Practice (United Kingdom Accounlillg Standards and applicable law). Under charily law the Iruslees must not approve the financial staternents unless they are sattsfied that they give a true and fair view of the state of affairs of the charity and of the incoming ￿sOurceS and application of resources, including the income and expenditure. of the chaTity for that period. In preparing those finanoal statements, the trustees are required toTr gélect suitablè aee(MJnting poli(aès and then 8ppty thèm consigtenuy". observe the methods and principles in Charities SORP", make judgements and estimates that are reasonab￿ and prudent., stale whether applicable accounting standards have been followed, subject lo any material departures disdosed and explained in the financial sEatements'. prepare the financial staternwts on the going conLEm basis unless it is inappTopriate to presume that the charrfcy wll onlinue in busine5S. Page 7

Ilow Childcare Re rt of the Trustees For The Year Ended 31 March 2025 STATEMENT OF TRUSTEES. RESPONSIBILTnES- eontinued The trustees are responsible for keeFMng propèr aecounting records whith disclose V+iih reasonable accuracy at any time the financial positi'on of tlk charity and to enable It￿n to ￿SUre that the fina￿81 statements compty WTih the Chanties Act 2011 and The Charty IAco)unls ReN)rts} Règulatii>ns 2008. They are al80 responsible for safeguarding the assets of thÈ tharity and hence for taking reaSon￿e steps for the preVent￿)n 8nd detection of fraud and other irregularities. Approved by order ofthe board of tnjstees on 7 January 2026 and signed on tis behalf by: H Holdgate- Trustee Page 8

Re ortofthg Ind ndentAuditows lo the Tnmtees of Wlllow Childearè Opinion We have audited the finanaal staiements of Wilkn¥ Chihlcar8 {the 'thari￿) fc lh8 y•8r )d•d 31 March 2025 which comprise th¢ Statement of Firaancial Activities. the Balance Sheet. the Cash Fbw Statement and notes to the financial Slalements, includino è summary of s￿￿1￿can1 arrA)unting rdiryes. The ffinanaal reporting framewrk that has been applied in their p￿paration is ap￿Kable kw and United ￿Th3dOm Accounting Stand8rds (United Kingdom GènÈrally AC￿pted Accounting Practice). In our opinion the financial statements.. give a true and fair view ol the state of the charills affairs as * 31 Marth 2025 and of its in¢omiro r¢sour¢es and applicabon of resources. for the year then ended. have beén propèrty prÈpgrÈd 8¢¢Ordan￿ wrfh United Ktngdom G￿eralty Ao2pted Ac£ounting Practice.. and have been prepared in accordance wth the requirements ofthe Chatrt A( 2011. Ba¥is for opinion We conducted our audit in accordance wth Intetnational Sta￿lards on Au(fiting WK) IISAS (UlQl and applicable law. Our responsibil￿eS under those statwjards are further d&sttibed in fhÈ ALsdittsrs' responsibilities for thè audit of thè financial statements section of our report. We are independent of U)e charity in accordan￿ with the ethical requirements that are re￿varnt to our audit of the finarrial statements in the UK, ￿Cluding Ihe FRC's Ethical Standard, and w8 have fulfilled our other &thical responsibilitiès in ￿8Th¢e with thesè rèquirémènts. We bèlI￿é that the audrt evidence we have obtained is sufficient and appropriate Io WO¥Kle a ba&s for our opinion. Conclusions relattng to golng concern In auditing the financial statements, we have corTrduded that the trustees. use of Ihe going concern basis of accounting in the preparation of the financial statements i% appropriate. Based on the wotk we have perforrned, have no)1 vjentified any materia uncerta¢nties relaling to events or conditions IhaL rndividually or colledivÈly, may (xst signrfi¢xnt doubt on the eharilys 8blity to continue as a going concem for a period of at least twelve months from when the finanaal ￿teMents are 8ulhorised for issuè. Our responsibilities and Ihe respon￿bIlItIeS of the trustees vhth respect to going cOn￿M are described in the relevant seclions of this rwrt. Other inforniation The trustees are responsible for the othw infomiatton. The other infomiation comprises the infom)ation indudad in th6 Annual Report. oiher than the finanoal statements and our Rewt of ihe Indewdent Auditors thereon. Our opinion on the fin8ncial slatèmènts doès not cover the other information and, eX￿￿t lo Ihe extent oiherwi5e explbciuy stated in our ￿pOrt, w¢ do nol express any fotm of assurance condusion thereon. In conneclion wth our audit of the financial statements, our responsibilrty is to read the DthEr infomalion and, in doing so, conS￿er whether the other infomiabon is materially inconsistent wth itrte finanaal statements or our knowledge obtained in the audit or otherwise appears to be rnaterialFy misstated. If we identify such material inconsistencies or apparent [Ttate￿al misStalemen15, we are required lo determine whglher this gives rise lo a material misstatemenE in the financial statements themse￿eS. If. bèsèij on the wottt fft have performèd, we (x)nclude that Ihere 18 3 rHat8rial misstatement of this other information. we are required to report that fact. We have nothing to rèport in this regard. Matters on whlch we are requlred to report by exception We have nothing lo report in respect of the following matters v•t)ere the Chariiies {Aw)unts and Reports) Regulations 2008 requi12s us to report to you rf, in our opinion= thè inform8tion given ni the Report of thè Trustees is in(x)nsistent in any mat8ri81 respect wtlh th8 financi81 statements., or suffjcient accounting records have not keptr. or the financial statements are not in agreement ￿ the accounting records and retums.. or we have not received all the Ènformation and explanatkjns we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees. Reswnsibilthes. the trustees are responsible for thè preparation of the financial statements whith give a true and tdir view, and for such int￿nal [￿ntrOl as the truslees detemiine is necessary io enable the preparatiorb of finanaal staternenls that are free from material missiatement, whether due to fraud or èrror. In preparing the financial 5tsternents, the IrusteES are ￿spOn￿ble for asses￿ng the chaiity's ability lo continue 85 8 going conTrrn, disdosing, as applicable, matt￿S related to going con￿rn and using the gDing cotKem basis of accounting unless the trustees either intend to liquidate the charity OT to cease operations, or have no ￿311St altemalive but lo do so. Page 9

ortofthe Inde Willow Chlldcare Our responslbilktles for thè audit of the fin4nci•l $tstwnonts We have been appointed as audilors under Section 144 of the char￿e5 Ad 2011 and report in acwdance wth thè Act and reltsvant regulations made or having effect thereLtrNJer. Our objactives are to obtain reasonable assurance aLK)ut vA)ether the finanaal staternents as a whole are fréé from material misstatement. whether due lo fraud or er￿. and to issue a Report of the Independent Auditors that includes our opinion. Rèasonable assurance is a high kvel of assuran(¥. IKrt 1$ Thjl a guarantee that an audit conducted in am)rdance vmth ISAS (UK) will athys detecl a material misstatetllent when it exists. Misstatements can arise from frnud or error and are considered matetk41 if, indiwdually ￿ in the aggregate, fhey could r98sonabty be expected to influence the economic decisitsns of users t8ken on the basis of these finarKial statemenls. The extent lo which our procedures are ￿pable ofdetecting i￿egU￿rI¥le￿. induding fraud is detsiled below.. The objectives of our audit, in respect to fraud, ￿e. to Klentsfy and assess the risks of materi81 mis5talernont of the finanaal statements due to fraud. to obtsin sUffic￿nI approwale audit eviden￿ regardi[￿ the asse55ed risks of material misstatemènt duè to fraud, through de&gnirKd and impleMentir￿ appr(yiate responses" and tr) respond appropriately to fraud or suspected fraud identified during the audit. Hiywever. lh& wimary responsibility for the prevention and detection offraud rests vrrith bolh those charged V￿1h govwnance of Ihe entity and its manage￿￿￿l Our approath was as follryws". -VVe identified areas of laws and regulalions that ¢ould reasonably be expecled to have a rnaterial effect (x) the financial statements from our gener81 cotnrnoroal and sector experience, and through diseAAssion with the trustees and other management la5 required by auditing standards), and ¢*srAJssed with the trustees and other management the policies nd procadurès regardiThJ compliance wth laws and regulaliorK8', -VVe identified the followng areas as Ihose nKJSt likety to have SLth an effed.. health and safety", General Data Protectioll Regulation IGDPR)", fraud.. briw and cwuption arKI wnploymenl law. Auditing standards fimit the requirÉd audit procÉdur8s to identify non-compliance wth these L8ws arKI reyu1akn"￿s to enquiry Of the trustees and Qlher management and inspeciion of regulatory army Wal corrÈsp)ndence. ifany. -we cxjnsidèrèd the16gal and regulatory frameworks directty appI￿ab￿ to the finanaal statements reporting framework (FRS 102 and the Charittes Act 20111 and the relevarrt tax compliance regulalions in the UK. _we considered the natu of the charity's Operati￿S, the environment and business perfOrrnan￿, induding Ihe key drivers for management'$ ￿m￿n￿[StiOn. -we communicated identified laws and regulations thrwghoul our team and (￿aIned alert to any indi(xlions of non-compliance throughout the 8udit -VVe considered the proTrdures and contrds that the dBtity has &%tal￿[shed to address risks identrfied. or that othetwise prev8nL deter and del￿ fraud.. arKI how senior rnaryment monitors those prograrnme¥ and controls. Based on this tmder51anding ¥%e designed our aud(I procedures to Trdentify non-compliance such laws and regulations. Whère the risk was considered to te hvJher, we txrforrne¢J audit ptocedures to addfess each identbfiÈd fraud risk. These prwedures induded= t8sting manual journals- revEwng the finanaal statemenl disclosures and testing to supporting documentat￿￿. performing analybcA procedures". and enquiiing of management. arKI We￿ desiglled to provide reasonable assuraneè that the financial statements were free from fraud or etror. {￿ing to the inherent bmitations of an audit, there 15 an unav(Mdable risk that we may not have detecled SO￿ material misststements in the financial statemènts, e¥èn th(MJgh we have property ￿anned and performed our audil in accordance wth auditing standards. For examp￿, the further removed norpcomtAiance with laws and regulations lirregularitiesl is from the events and transaclions ￿flected in the financial statements, the tess bkely the inherently limited pro￿dureS required by auditing standard5 would Ktentify rt. Thè risk is also greater regarding irregulaiities occurring due to fraud rather than error, a$ fraud inVo￿eS intentional Con￿alment. forgery, collusion. omission or misrepresentation. We are not tespon5ible for p￿Venilng norrfompliance and cannot be expected to detect non-wmpliance wtth all laws and regulations. A further description of our responsbi ililies for Ihe aU￿rt of the financial statements is loGqted on the Finanaal Reporting Council's wobstte al vwJw.frc.org.ukJauditofsreS￿0gbtl1Iie5. This descripb.on fom￿ part ol our Report of the Independent ALJditors. other matt•rs which we are required to address The prioi yoar financial slatemenls were not subjecl to audit. The arLounts for the year ended 31 Ma￿h 2025 were prePa￿d in accordance wth Charf(ies SORP IFRS 1021 and were subjeci to audit. Page 10

ofthel ndent Autfrtors to tho Trust••s of Ylillow Childcare Use of our report This report is made sow to the chariws tmstees. as a b)dy. in accordance v+ilh Part 4 of thè Charities (Accounts and Reports) Regulataons 2(M)8. Our audit work has been undertaken so that we mKJht state to the charitys trustees those matters we a￿ required to state to them in an auditots. Te￿t and for ￿ other Purpose. To Ihe fvllest extent permitted by law, we do not accept or assume ￿SpOnSIbl1￿Y to anyone other than the dwrty the th8ritls Iruslee$ as a body. for our au¢ff( work, for this report. or for the opinh)ns we have fom￿. TC Group Statutory Auditors Har5combe House 1 Daiklake View Plymouth Devon PL6 7fL Oate: PagÈ11

Willow Chlldc Statèmènt of Flnanclal Activitres For The Year Ended 31 March 2025 31.3.25 Unrestrlct•d fund 31.3.24 Total fund$ as re51ated Notes INCOME AND ENDOVIMEMfs FROM Charitable activities Childcare services 1.254.079 957,910 Investment Income other income 19,961 3.148 1S7 1,683 Total 1.277.188 959.75D EXPENDITURE ON Charitsblè activltl•s Chi]dGare services 1.230.763 974.297 NET INCOMEIIEXPENDITURE) 46A25 114,5471 RECONCILIATION OF FUNDS Total funds brought forward As previously réported Prior year adjustment 1,430,599 1224,5291 1,44S,146 {224.5291 10 As restatsd 1.206,070 1.220.617 TOTAL FUNDS CARRIED FORWARD 1,152.495 1.206,070 The notes form part of these finanaal statements Page 12

Sllow Childcare Balance Sheet 31 March 202S 31.3.25 Unrestricted fund 31.3.24 Total funds 85 restated FIXED ASSETS Tangible assets 11 232,763 339.161 CURRENT ASSETS Debtors Investmen15 Cash at bank and in hand 12 13 8,934 400.000 652.928 7.320 400,0(K) 496,849 1,061.862 904.169 CREDITORS Amounts falling duo within one year 14 142.1301 137.2601 NET CURRENT ASSETS 1.019,732 866.909 TOTAL ASSETS LESS CURRENT LIABIUTJES 1,252,495 1,206.070 NET AssErs 1.252.495 1,206,070 FUNDS Unrestricied funds 16 1.252,495 1.206,070 TOTAL FUNDS 1.252.495 1,20S,07Q The financial statements were approved by thè Board of Trustees and authorised for issue on 7 January 2026 and were signed on its beha￿ by: H Holdgate- Trustee K Hussèy- Trust88 The noles form part ol these finan(x8] statements Page 13

Willow Childcare Cash Flow Statement ForTh• Year Ended 31 March 2025 31.3.25 31.324 as restxtÈd Notes Cash flows from operating activities Cash generated from opèrations 136,118 16,2621 Net cash provJed byl{used in) 0￿rating a(vtties 136,118 16.2621 Cash flows from investing aCti￿tieS Purchase of tangible fixed assets Current asset investrnents InierÈst received 15,2531 (40CI,IKK)I 157 19,961 Nel cash providéd byl{used in) investing ￿tiVI￿e$ 49.961 {405,0&￿) Change in cash and co$h equivalonts In the reportlng period ¢a¥h and cash equivalents at the bè9innlng of the reporting period 156.079 1411,3581 496.849 908,207 Cash and cash equivalents at the end of the reporting period 651928 496,849 The notes fom part of these finanaal stsI￿ents Page 14

Willow Childea Notes to the Cash Flow Statement For Thè Yèar End￿ 31 March 2025 RECONCILIATION OF NET INCOMEIIEXPENDITURE) TO NET CASH FLOW FROAfj OPERATING ACTIVITIES 31.3.25 31.3.24 as restated Ngt incomellexpgnditurel for the reporting period las per the ststèmènt of Financial Activities) Adjustsnents for.. Depreciation charges Interest re￿]Ve￿ Ilnereaselldecreasè in debtr)rs Increaselldecreasel in C￿lt01$ 46.425 114,54n 106.398 119,9611 (1.6141 4.870 30,308 11571 2.[￿2 123.9281 Net cash provided byl(used inl operntions 136,118 {6,2621 ANALYSIS OF CHANGES IN NET FUNDS At 1.424 Cash fiow At31.325 Net cash Cash at bank 8nd In hand 496,849 156,079 652,928 496,849 156.079 652,928 Liquid resources D0pO￿lS induded in cash Currgnt asset investments 400,000 400.000 400.000 400.000 Total 896.849 156,079 1,052.928 The notes fomi part ofthese finanaal statements Page15

Willow Childcare Notes to the Financial Statements For The Year Ended 31 March 202S ACCOUNTING POLICIES Ba$ls of preparing the financial statemenls The finan￿al 5tstements of the chartty, is a publ￿ benefft ents.ty under FRS 102, hav6 been prepared in 8ccordance with the Charities SORP IFRS 1021 'Accounh"ng and Repo¥ting by CharitTres.' Statement of Recommended Practic8 applicab￿ lo d￿rIbeS weparing their accounts in ￿cOrdanCe with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeuive 1 J8nu8ry 20191,. Financial Reporting Stsndard 102 The Finanaal Reporting Stsndard a￿lCab￿ in the UK and Republic of Ireland. and thè Charities Act 2011. The finarval statements have been prepared under the historical cost conV￿tIOn. The financi￿ statements are prep8ied in S￿1￿9. i8 the lunctional ujrrency of the Charitable Incorporated Organi5ation. Monetary amounts in these finanaal statements are rounded to the nearest £. At the time of approving the financial stateTnents. Ihe trustees have a reasonable expectation that the Charitsble Inco￿orated Organisat￿n has adequate resources to c(Mttinue ￿ OFerational existence lor Ihe foreseeable future. Thus the trustées continue to adopt the gryng basi5 of aGGwntiTW in preparing the financial statements. Incomg l inwwne is iecognised in the Statement of Financial ActNibes ortts thé Charrt8blè Incorporated Organisalion Charity has entsuèmerrt to the funds, it is probable that the ino)me wll be r￿￿ed and the amount can be measured reliabjy. Gash donation5 are tecognised on receipt. oth￿ donati￿5 are recognised On￿ the Charitsble Incorporated Organisation has been notified of the donatKn, unles5 perforTnanG¢ conditions fequire deferral of Ihe amount. Income tax recoverab￿ in rektion to donations received un(kf Gtft Aid or deeds of covenant is recognised al the lime of donation. l incoming resources are induded in the stratement of finarKxal 8Ctivilies when the charity is entitled to the [r￿Ome and the amounl can quantrtied with rÈasonabtÈ aecuracy. The fcTrlSowing specific policies are applied lo partKular cAtegories of intrnie as sèt out t￿1￿￿. Income is rneasured at the fair value of the consideratkin rÈcéived or receivab￿ and represents amounts receivable for goods and 8eTvices wovKled in nomal course of business. Govemment Grants Grant funding is received #i advance arKI is recryJniseil over Ihe ￿rK)d of delivery of the service. This F¢licy is In line with the required performarKe rythod. Expenditure Liabilities are recognised as expenditure as soon as there 1$ 8 Wl or C0nstrL￿tlYe obligation Committir￿ thè charity to that expenditure. r( is ptobabl¢ that a transfer (rf economic benefils wll be required in sètuement and the amount ol the obligatiw be tneasured relk8bly. Expenditure is a￿￿￿nted for on an 8¢¢ruals basis and h85 been dassified under headings that aggregate all cost relateil lo the c*e99ry. Where costs cannot be directly attributed tr) particular headings they have been ￿lOca￿ to adsviti¢s on a basis consistent with the use of resources. Charitable expenditurÈ u)m￿lS&S Ihose costs incLwred by the charity in delNery ¢Trf its adwib.es and services for f(s beneficiaries. It includes both costs that can alk&zt&l directty lo suth admties 8nd those cost of an indirect nature necessary to support them. Allocation and apportionmert of costs Afi costs rèlatè to the charitable actiwty Df the thwity and are allwated against chairtable activities on a basis designed to reflect the use of ihe Tesource. ApKK)rtigntnenl of direci chariiable coss is abased upon ts.me Spent on each activity. Support costs are allocated to each activity based upon time spent on each aCt￿rty. Tangible fixed assets Tangible fixed assets are initi￿ty measured at cosls and subsequentty measured at cost or valuation. nel of depreciation and any impairrnenl10sses. Depreaalion is recognised so as to write off the cost cw valualion of assets kss their ￿sIdUal value over their usefijl Ini&s on the followng ba5es'. Page 16 continued...

Ilow Childcarg Notes to the Financlal Statements- continued or Thg Year Ended 31 Ma￿h 2025 ACCOUNTING POUCIES- continued Tangible r￿Ed as¥gts dèprnelat•d 4)n a stralght linè basis over thè rèmaining life of thè lease 15% reduclng balance Leasehold land and building Fixtures 8nd fftbngs Thè gain (K loss arisino on the disposal of ￿ assel t$ determined as the drfference ￿tween the sale proceeds and the carying value of th& assèt. and is reeognisÈd In thè statement of financial aclwities. ThÉ dèpréeiation rates for the leasehold premises and improvements a￿ based an expecaed lease term lo be extended from 2026 for a further 20 years. Taxation The charity is exempl from tsx on its charrtable athvibes. Fund acetsunting Unresta"¢ted funds Can be used in aC￿rdar￿ the charrtable objecbves at the discretion of the trustees. Designated fuThJs comprise funds whith have been set aside at the disGretion of the trustees for specific purposes. The purposes and uses of Ihe designaled funds are set out in the notes to the financial slatemenls. Restricted fijnds only ￿ used for parbcular restricted purposes 4Yrtlun the Obj￿ of the charity. Resirictions arise whèn spèctfied by the dorx)r orwhen fvnds are rdised for particular reSt￿d purposes. Further explanation ofthe nature and purpose of eath fuNI ts induded in Ihè notes to the financial st8temÈnts. Penslon costs and other post-retirement benefits The charity operates a defineil pension scheme. The pension costs charge represents contributions payable by the charity to the fund sin the year in they are pay8ble ar￿ rEcognised in the Slalement of Financial Actiwties. Differences contritNJtion paY￿￿e and thè contribu￿n$ actually paid in thè year are shown as either accruals or prepayments at the year end. Cash and cash equivaler Cash and cash equivalents ￿Clud￿ Gash in hand. (kpostts held at call wth bank5. other short-temi INuid investments wth original matunb.es of three m(xrths or less. 8nd bank ovenlrafts. Bank overdraft5 are Sho￿ wth borrowings in current liabilities. Employ0• benèfits The cost of any unused holiday entit￿ment is re(￿nISed in the Fefiod in the employee's $￿iCeS are retsived. Terminati￿ benefits are recognised immediatety as an expense vhJÈn the Chaiitable Inuxporaled Organi88liDn is demonstrab5y committed lo Eerminale the employment of an employee or to provide tem)ination benefits. Current asset Investments Current asset investments are investments the Ehatity h(Ilds fiTrr resale or pending their sale and cash or cash equivalents wth a maturity datè of less than c￿e year. This heajing inGludes (ash on deposit and cash equivalents with a maturity of less than one year held for investsnent purposes rather than to meat short-term cash commitments as they fall due. Invéstmènts arè held 8t frdir value in the balar￿@ sheet wth any gain or bss recognis8d in the statement of financial po&i*)n in the period in which they arise. Page 17 continued...

Wlll w Chlldcare Notss to the Financial Statsmgnts- continued or Thè Yèar End•d 31 IAarch 2025 INVESTMENT INCOME 31.3.25 31.3.24 s reststed Interest ￿c￿able 19,961 1S7 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 as reststed Activity Child(xrs wices Childcare wv Chiklcare servKes Atte￿ance fees Grants Registration fees 461,486 787.9SD 4,643 558,004 394,406 5.500 1,254,079 957,910 Grants received, induded in lh8 above. are as follcp*s' 31.3.25 31.3.24 as restated PICS futKling Support funding Nursery education funding 6.515 4.933 776,502 11,523 1,981 38Q,g)2 787,950 394.4 OTHER INCOME 31.3.25 31.324 as restated Milk vouchers refvrKI othÈr incom& 1.880 1,268 1.683 3,148 1,683 CHARITABLE ACTIVITIES COSTS Support costs (see note 61 Direcl Costs Totals Childcare Se￿[ctS 974.412 2S6,3S1 1.230,763 Page 18 continued..

Willow Chlldcarg Notes to Flnancial Siatements- continuod For The Year Ended 31 Ma￿h 2025 SUPPORT COST8 Govemance costs Management Totals Child¢are serw¢*S 247.441 8,910 256.351 Support costs, indud8d in Ihe above. 8we a fotklws". 31.325 31.3.24 as restated Total Bctivrtiès Childca serVI￿S Wages Social Security Ratès and water In5uion Light and heat Telephone Postage a￿1 siationery Cleaning Repairs and m8intenan Legal and profpssional f Staff incentives Subscriptior Bank charges Auditors, rèmuneration Auditors, remuneration frjr non 8udtt work Independenl examiners fees 122.090 13.053 9,196 2,035 14,359 4.827 2,969 38,232 .823 2,274 3,249 7,S63 671 5,750 3.160 110.653 11,551 11.608 4,227 21.694 4.685 35,568 21,525 5,310 3.972 1.843 557 3,900 256.351 245,437 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees. remuneration or olher beneffts for the Y￿ ￿dèd 31 Marth 2025 nor for the year ended 31 March 2(Y24. Tru$lees' expenses There were no trustees. expenses pawj for thè year ended 31 March 2025 nor for the year ended 31 MaiGh 2￿24. STAFF COSTS 31.3.25 31.3.24 as restated Wages and salaries Soaal security costs Other pension costs 867.632 57.036 31.077 693,6 50,158 25,151 955.745 768,999 Thg average monthly number of employees durirvJ Ihe yearwas as lollows". 31.3.2S 31.3.24 as restated 26 ChildGar? employees Admin & officè Elaff Support staff 41 Page 19 continued...

Noteg to thè Flnancial Statements- continwd For The Year Ended 31 March 2025 STAFF COSTS - contlnued No employees received emoluments in excess of£60,fJ)O. COMPARATIVES FOR ThE STATEMENT OF FINANCIAL ACTMMES Unrestricted lund as reststèd INCOME AND ENDOV1MEP￿s FROM Charitable acti￿11¢¥ Childcare servi￿5 957.910 Invèstmant income Other incc4me 157 1,683 Total 959,78 EXPENDITURE ON Charitable actithes Childcare seNiees 974.297 NET INCOMEIIEXPENDITUREI (14,547) RECONCILIAMON OF FUNDS Total funds brought forward As previously reported Priof yeaf adjuslment 1,445.146 1224,5291 As restated 1,220.fj17 TOTAL FUNDS CARRIED FORWARD 1,206,070 10. PRIOR YEAR ADJUSTMENT A prior year adjustment has been recognise(l in the ￿nancIal ststements in respe￿ of misstated depreciation on tho leasehold improvements. This treatment not in accordance wth Charities SORP (FRS 1021 which states the accounting policy should be baséd on th8 length ol the lease. The effect M retsined eaming5 brought foTrvaTd is a reduction of £224,529 (profit overstated / expenses understsledl. The financial result for each of the impacted ffinancial years are,. financial yèar 2022 overstated by £71.279,' financ¢al year 2023 overstated by £76.199 and financial year 2024 overstat&J by £77.051. Page 20 continued...

Willow Childcare Notss to the Financlal Statements- continued ForTh8 Y&aT Ended 31 Ma￿h 2025 11. TANGIBLE FIXED ASSETS Long leasehokl and fftlings Totats COST At 1 April 2024 and 31 Marth 2025 $97,540 58203 655.743 DEPRECIATION At 1 April 2024 Charge for year 294.681 100.953 21801 5,445 316,582 106.398 At 31 March 2025 395.634 27J46 422.980 NET BOOK VALUE At 31 March 2025 201.906 30.857 232,763 At 31 March 2024 302.859 36,302 9,161 12. DEBTORS.. AMOUNTS FALUNG DUE WTHIN ONE YEAR 31.3.25 31.3.24 as restated Trdde debtors Other debtors PrÈpaymÉnts 5.753 323 2.8S8 7,165 155 8,934 7.320 13. CURRENT ASSET INVESTMENTS At the financial year ended 31 March 2025 the charity holds investsnertts of £400.0(X) (2024.. £4CXI.IX)01 with a rnalurity dale in financial year 31 Marth 2026. 14. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 as reststed Trade creditors Taxation and social securlty Other creditors 3.880 13,952 24.298 5.910 11,387 19,963 42,130 37,260 13. LEASING AGREEMENTS Minimum le8sÈ paymènts under rKjn-C2n￿IIab1e cperatiTrJ leases fall due as folEows'. 31.3.25 31.3.24 as rÈstatèd Within one year Between and *ve yea Page 21 continued...

Willow Childcare Notes to the Financial Statements- Gontinued For Thè Year Ended 31 March 2025 16. MOVEWIENT IN FUNDS Prior year adjustment Nel movernent funds At 1.4.24 31.3.25 unrestr1¢t￿ funds Genèr81 fijnd IA30.S99 1224,S29) 46,425 1.252.495 TOTAL FUNDS 1.430.$99 1224,529) 46,425 1.252.495 Net movement in fijnds, indLKled in the above are as folI(F￿5. IrKomirvJ resour￿S Resources expend& Movement in funds Unrestricted funds General fund 1.2TI,188 11.230,7631 46,425 TOTAL FUNDS 1.277,188 11.230,7631 46,425 Cornparatives for movemerrt in funds Prior yèar aJju5tment Nèt movement in funds At 31.3.24 At 1.423 Unrestrictèd funds General fund 1,445.146 P24,529) (14,5471 1.206,070 TOTAL FUNDS 1,445.146 Q24.529) 114,54 1,206,070 Comparative net movement in fvnds. incjuded in the above are as fdlows.. Incoming rosources Resources expended Movement in fvnds Unrestricted General fund 959,750 1974.297) 114,5471 TOTAL FUNDS 959,750 1974,2971 114.547} A CUTrenl year 12 months and wior year 12 monttts ¢C￿bIn￿ posilion is as fdlows.. Prior yeai adsustsnent Net movement in fijnds Al 31.3.2S At 1.4.23 Unrestri¢tsd fvnds General fund 1,445.146 {449,058} 31.878 1,027,966 TOTAL FUNDS 1.44S.146 1449,0581 31,878 1,027,968 Page 22 rbtinu¢d...

v￿lI0W Chiklcare Notes to the Flnanclal Statements- continu8d For The Year Enqled 31 March 2025 16. MOVEMENT IN FUNDS- ¢ontlnu A current year 12 rTKnths and Kmior ￿ar 12 monlhs oyntiined rhet movement in fijnds, indudod in lh¢ above are as follows.. Incoming resources Resou￿$ expend¢d hAovetnwl in fijnds Unrèstrlet•d funds General fund 2,236.938 (2.205.060) 31,878 TOTAL FUNDS 2.236.938 (2205.0601 31,878 17. RELATED PARTY DISCLOSURES Thue were no rtisdosable related paty tranwlions during Ihe year other than trustgè expenses thsdosed in note 8 of th8 financial statements. 12D24_ none). Key managefflent personnel indLKk M And[￿ (Head of Centre) and recaved a remuneration of £57.174 {2024', 52.Q71) $￿ary in thè financial year. The CIO was under the o)nlrol of the charity Injslees. a5 dètailed on pagè 4, thrcwjghout the year. Page 23