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2025-05-31-accounts

REGISTERED CHARITY NUMBER: 1194438

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 May 2025 for School House Day Care

Market Place Accounting Services The Old Bank 21 Market Place Long Buckby Northampton NN6 7RR

School House Day Care Contents of the Financial Statements for the Year Ended 31 May 2024

Page
Report of the Trustees 1-4
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6-8
Accountants Report 9

School House Day Care Report of the Trustees for the Year Ended 31 May 2025

The trustees present their report with the financial statements of the charity for the year ended 31[st] May 2025. The trustees have adopted the provisions of the Statement of Recommended Practice, Financial Reporting Standard for Smaller Entities (SORP FRSSE, effective 1[st] January 2015).

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1194438

Principal address

School House Day Care The Green Northampton NN6 8PT

Trustees

Miss Charlotte Woodman Mrs Charlotte Horn Mrs Josie Thomas Mr Colin Wood

RECRUITMENT AND APPOINTMENT OF TRUSTEES

Since starting School House Day Care we have the same Trustees as started working really well with supporting the Business. Offering a lot of time towards the support and running many events to gain income for new purchases at the daycare.

Trustees receive monthly newsletters of what's going on. We hold annual meetings to discuss the year of where we are at, any changes or anything new to discuss regarding policies and procedures. Trustees are contacted to discuss new staff to join our team.

TRUSTEE INDUCTION AND TRAINING

The Charity Commission issues guidance and advice concerning the efficient and effective running of a charity. This also includes legal requirements. During meetings, new trustees are made aware of the latest guidance

RISK MANAGEMENT

The trustees have examined the major strategic business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

ORGANISATION STRUCTURE

Serving trustees are listed on page 1.

Trustees are appointed by the Board of Trustees. The Trustees meet regularly to review ongoing projects and matters of policy and strategy.

1

School House Day Care Report of the Trustees - continued for the Year Ended 31 May 2025

OBJECTIVES, ACTIVITIES AND ACHIEVEMENTS

The Trust's objectives for 2025/2026 were and are:

The main activities during the year were:

The achievements and performance during the year were:

FINANCIAL REVIEW

The financial activity of the Charity is detailed in the statements included.

The Charity has developed an investment policy and invested part of its funds to generate income. The sponsorship of activities has been funded from income and reserves, in line with the Objectives and Investment Policy.

INVESTMENT POLICY

As set out in the Trust Deeds, there are no restrictions on the charity’s power of investment. The investment strategy is set by the trustees to take account of its Investment from generating many events and supporting it with investing in many new projects with funds made to make School House a better place for all children

RESERVES POLICY

It is the current policy of the trustees to maintain or increase the value of the capital fund over time, recognising that there will inevitably be fluctuations from changing investment yields, and varying annual expenditure on individual strands of support, particularly as new initiatives are evaluated. The trustees have agreed to using reserves if necessary, to support the planned expenditure.

PLANS FOR FUTURE PERIODS

During 2026 the trustees will seek to:

2

School House Day Care Report of the Trustees - continued for the Year Ended 31 May 2025

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which gives a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records which 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 Charities Act 1993. 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.

Approved by order of the board of trustees on Tuesday 24 February 2026 and signed on its behalf by

Miss Charlotte Woodman Mrs Charlotte Horn Mrs Josie Thomas Mr Colin Wood TRUSTEES

3

School House Day Care Statement of Financial Activities for the Year Ended 31 May 2025

Notes
2
3
TOTAL FUNDS CARRIED FORWARD
NET (OUTGOING)/INCOMING RESOURCES
PROFITS ON INVESTMENTS
NET MOVEMENT OF FUNDS IN YEAR
RECONCILIATION OF FUNDS
Total funds brought forward
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Donations
Governance costs
Total resources expended
INCOMING RESOURCES
Incoming resources from generated
funds
Grants and donations
Sales
Charitable activities
(8,653)
21,738
-
21,738
(30,391)
-
341,400
500
319,162
319,662
2025
£
485
340,915
54
2024
£
3,932
170,237
174,223
-
168,271
168,271
5,952
(36,343)
5,952
-
(30,391)

The notes form part of these financial statements

4

School House Day Care Balance Sheet As at 31 May 2025

Notes
5
6
FUNDS
Unrestricted funds
TOTAL FUNDS
CURRENT ASSETS
Debtors
FIXED ASSETS
Cash at bank
NET CURRENT LIABILITIES
TOTAL ASSETS LESS CURRENT LIABILITIES
NET LIABILITIES
Amounts falling due within one year
CREDITORS
(8,653)
(8,653)
14,704
£
10,204
2025
21,035
4,500
(29,688)
(8,653)
(8,653)
44,392
£
8,836
10,805
4,041
2024
14,846
54,073
(39,227)
(30,391)
(30,391)
(30,391)
(30,391)

The financial statements were approved by the Board of Trustees on Tuesday 24 February 2026 and were signed on its behalf by:

Mrs Charlotte Horn Mrs Josie Thomas Mr Colin Wood TRUSTEES

The notes form part of these financial statements

5

School House Day Care Notes to the Financial Activities for the Year Ended 31 May 2025

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

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

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

2 CHARITABLE ACTIVITIES

CHARITABLE ACTIVITIES
2025 2024
£ £
Donations 500 -

6

School House Day Care Notes to the Financial Activities for the Year Ended 31 May 2025

3 GOVERNANCE COSTS

School trips
Supplies - food
Accountancy
Advertising
Bank charges and interest
Cleaning
Electricity
Entertaining
Equipment rental
Fuel and motor expenses
Hire purchase interest
Insurance
IT Related costs
Pension costs
Phone costs
Printing, postage and stationery
Professional services
Rent and rates
Repairs and renewals
Room hire
Staff training
Subscriptions
Sundry expenses
Nursery items/toys
Travel
Uniform
Wages and salaries
Depreciation
Loss on disposals
64
957
227,975
319,162
506
15,910
1,935
475
6,101
918
952
9,025
4,969
2,137
1,678
6,426
1,020
1,357
4,085
13,250
1,298
3,760
2025
£
1,021
3,468
1,873
765
2,003
3,067
8
2,159
645
92
716
675
1,565
2,209
821
10,547
8,325
395
1,057
5,432
2,594
2024
£
1,038
792
516
111,189
854
4,134
1,000
4,033
1,725
1,997
139
2,795
307
1,470
1,209
-
168,271

4 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2025.

Trustees' expenses

Trustees' expenses £
-
2025
2024
£
-

There were no trustees' expenses paid for the year ended 31 May 2025.

7

School House Day Care Notes to the Financial Activities for the Year Ended 31 May 2024

5 FIXED ASSETS

FIXED ASSETS
Cost
Brought forward
Additions
Disposals
As at 31 May 2025
Depreciation
Brought forward
Provided during the period
Disposals
As at 31 May 2025
Net Book Value
As at 31 May 2025
As at 31 May 2024
Total
18,806
(791)
£
11,453
29,468
6,101
(285)
2,617
8,433
21,035
8,836
Other creditors
Other Tax and Social Security
2025
£
2,397
44,392
41,995
3,324
50,749
2024
£
54,073

8

School House Day Care Accountants’ Report to the Trustees on the unaudited Financial Statements of School House Day Care

As described in the Trustees’ Report you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on pages 1 to 8, and you consider that the fund is exempt from audit. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Market Place Accounting Services The Old Bank 21 Market Place Long Buckby Northampton NN6 7RR

Date: 24 February 2026

9