FLYNN &
.harity aXum1￿Y't
Zero-8-Teen
Annual Re
ort and Audited Financlal Statements
For the Financial Year Ended 31 Marcb 2025

Charity Number: NIC 100211
Zero-8-Teen
Annual Re
ort 2nd Audited Financial Statements
For the Financial Year Ended 31 March 2025
Contents Pa
Trustees and Other Infonnation
Trustees, Report
Statement of Trustees, Responsibilities
Independent Auditor's Report
10
Statement of Financial Activities
Balance Sheet
12
Notes to Financial Statements
Supplementary Inforniation relating to the Financial Statements
21-22

Charity Number: NIC 100211
Zero-8-TeeD
Trustees and other Information
Trustees
Jill Neill
Sinead Morrow
Grainne Mcconville
Michelle Mccrink
Ann McKernan
Annette May
Mandy Rodgers
Sarah Ruddy
Anthony Murray
Louise Wilson
Charity Number in Northern Ireland
NIC 100211
Principal Address
Moylinn House
2 l Leoahory Centre
Brownlow
Craioavon
Co Arniagh
BT65 5BE
Auditors
Flynn & Company Accountants Limited
Chartered Accountants & Registered Auditors
28 CaTleton Street
Portadown
Co Amiagh
BT6? )EP
Bankers
Co-operative Bank
Po Box 250
Delf House Soiithway
Skelmerdale
WN8 6WT
Progressive Building Society
Progressive House
33-37 Wellington Place
Belfast
BTI 6HH
Solicitors
P Mcmahon
Solicitor
74 Edward Street
LuTITan
Co Annagh
BT66 6DB

Charity Number: NIC 100211
Zero-&Teen
Trustees, Re
ort
For the Financial Year Ended 31 March 2025
The trustees present their Trustees, Report and the audited financial statements for the financial year ended
3 l March 2025.
The financial statements are prepared in accordance ivith the Charities (Protection and Social Investment) Act
2016, FRS 102 "The Financial Reporting Standard applicable ITI the UK and Republic of Ireland" and
Accountints and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their financial statements in accordance with the Financial Reportin(y Standard applicable in the UK and
Republic of Ireland (FRS 102 - effective l January 2019).
The Trustees Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommendation Practice (SORP) .
ouidelines. The trustees of the charity are also charity trustees
for the piirpose of charity law and under the charity's constitution are known as members of the board of
trustees.
In this report the trustees of Zero-8-Teen present summary of its purpose, govemance, activities, achievements
and finances for the financial year ended 31 March ?025.
The charity is a registered charity and hence the report and results are presented in a form which complies ivith
the requirements of the Charities Act (Northem Ireland) 2008, The Charity (Accounts and Reports) Regulations
(Northern Ireland) 2015 and the Charities SORP (FRS 102).
The persons who served the charity as Trustees during the year were as follows:
Jill Neill
Sinead Morrow
Grainne Mcconville
Michelle Mccrink
Ann McKeman
Annette May
Mandy Roduers
Sarah Ruddy
Anthony MU￿aY
Louise Wilson
Review of Activities, Achievements and Performance
Zero 8 Teen provide an affordable flexible day care service for children aged O to 12 and their families. The
direct benefits which flow from this purpose are that parents can work or return to work and or return to
education.
Zero 8 Teen provide additional support and services to families in an area of high unemployment and social
disadvantage.
Zero 8 Teen is a non profit making organisation and all surpluses are reinvested in its charitable purpose.
2025 has proved once again to be a busy year for Zero 8 Teen.
Fundeis have continued to support Zero 8 Teen's setting and to make improvements to the nursery environment
and to keep costs maiiageable for all families.
Zero 8 Teen has had successful inspections with social services once a(vain for both daycare and after schools.

Charity Number: NIC 100211
Zero-8-Teen
Trustees, Re
ort
For the Financial Year Ended 31 March 2025
Trustees, Report Cont'd...
Zero 8 Teen looks fonvard to 2026 to continue its provision of service.
Financial Review
The results for the financial year are set out on pac¥e I l and additional notes are provided showing income and
expenditure in greater detail.
Zero 8 Teen had a financial deficit in the year of £4,255.
The Board of Trustees are confident that the charity will return to surplus in thc year to J l March 2026.
The Board consider the deficit has no impact on its ability to continue as a going concern.
Reserves Policy
Zero 8 Teen will maintain unrestricted surplus finances as reserves, in an effort to service financial reserves that
will ensure the core activities of Zero 8 Teen would continue during a period of unforeseen circumstances.
Results and Dividends
The charity has reported a deficit of incomc over expenditure for the year of £(4,255) (2024: £4,408 surplus).
At the end of the financial year the charity has assets of £312,222 (?024- £3 l6,216) and liabilities of £20,589
(2024.. £20,428). The net assets of the charity have decreased by £4,255 to £291,6J3 (2024: £295,888).
The Board of Trustees consider the deficit has been incurred principally as a result of increasintt payroll costs.
There are no material uncertainties about the charity's ability to continue at a going concern.
Structure, Governance & Management
Z¢ro 8 Teen is a charity governed by its constitution.
Zero 8 Teen is recognised by the Charity Commission of Northern Ireland under the registration number NIC
100211.
Zero 8 Teen is under the control of its Board of Trustecs.
New trustees are recruited and appointed in accordance with the goveming document.
Reference and administration details are included at page 3.
Accounting Records
The Board of Trustees are responsible for ensuring that adequate accounting records are maintained in
accordance with the Charities Act 2006. These records must be suificient to show and explain the chaiity's
transactions, disclose with reasonable accuracy the financial position of the charity at any time, and enable the
trustees to prepare compliant financial statements. The trustees confinn that proper systems and controls were
in place during the year to safeguard the charity's assets and to support the timely and accurate recording of
income and expenditure.
Donations
In the financial year Zero 8 Teen made no political or charitable donations.

Charity Number: NIC 100211
Zero-8-Teen
Trustees, Re
ort
For the Financial Year Ended 31 March 2025
Trustees, Report Cont'd...
Compliance with Sector-wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector and
subscribes to and is compliant with tlie following:
The Charities Act (Northern Ireland) 2008
The Charities SORP (FRS 102)
Auditors
The auditors, Flynn & Company, Chartered Accountants, will be proposed for re-appointment at the
fortlicoming Annual General Meeting
Approved by the Board of Trustees on 8 December 2025 and signed on its behalf by:
Trustee

Charity Number: NIC 100211
Zero-8-Teen
Statement of Trustees, Res
onsibilities
For the Financial Year Ended 31 March 2025
The trustees are responsible for preparlng thc fInancial statemcnts in accordance with applicable law and
regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each
financial year which gives a true and fair view of the assets, liabilities and financial position of the charity as at
the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities
Act (Northern Ireland) 2008.
In preparing financial statements, the trustees are require to:
Select suitable accounting policies and apply them consistently.
Observe the metliods and principles in the Charlties SORP.
Make judgements and estimatcs that are reasoiiable and prudent.
State whether tlie financial stateineiits have been prepared in accordance with the relevant financial
reporting framework, identify those standards, and note the effect and the rcasons for any matcrial
departure from those standards. and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will coiitinue in operation.
The trustees confirm they have complied with the above requirements in preparing the fInancial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and 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 (Northern Ireland) 2008.
They are also respoiisible for safeguarding the assets of thc charity and hence for taking responsible steps for
the prevention and detection of fraud and otlier irregularities.
Approved by the Board of Trustees on 8 December 2025 and signed on its behalf by:
Jill Nelll
Trustee

Charity Number: NIC 100211
Zero-8-Teen
Inde
endent Auditor's Re
ort
To the Members of Zero-8-Teen
Report on the audit of the Financial Statements
Opinion
We have audited the charity financial statements of Zero-8-Teen ( the charity") for the financial year ended
31 March 2025 which comprise the Statements of Financial Activities, the Balance Sheet and notes to the
financial statem¢nts, including the summary of significant accounting policies. The financial reportino
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
and Accountino and Reporting by Charities Statement of Recommended Practice applicable to charities
prepariniv their accounts in accordance with FRS 102.
In our opinion, when reporting in accordance with fair presentation framework the financial statements-.
give a true and fair view of the state of the Charity's affairs as at 31 March 2025, and of its deficit for
the financial year then ended.
have been propcrly prepared in accordance with the Financial Reportino Standard applicable in the UK
and the Republic of Ireland (FRS 102) (effective l January 20I5)- (Charities SORP (FRS 102), the
Financial Reportino Standard applicable in the UK and the Republic of Ireland (FRS102).
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conduct our audit in accordance vvith International Standards on Auditing (UK) (ISAS (UK)) and applicable
law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of
the financial statements section of the report. We are independent of the charity in accordance with ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance Nvith these requirements. We
believe that the audit evidence we have obtained is sufyicient and appropriate to provide a basis for our opinion.
Conclusions relating to going coneern
In auditing the financial statements. we have concluded that the trustees, use of the goino concern basis of
accoiinting in the preparation of the financial statements is appropriate.
Based on the Nvork Nve have perfornied, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a
going concern for a period of at least twelve months from the date when the financial statements are authorised
for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other Information
The other inforniation comprises the inforn]ation included in th¢ annlial report other than the financial
statements and our ALiditor s Report thereon. The trustees are responsible for the other inforn]ation contained
within the annual report. Our opinion on the financial statements does not cover the other information and,
except to the extent othenvise explicitly stated in our report. we do not express any fonn of assurance
conclusion thereon.

Charity Number: NIC 100211
Zero-8-Teen
Inde
endent Auditor's Re
ort
To the Members of Zero-8-Teen
Inde
endent Auditor's Re
ort Cont'd
Our responsibility is to read the other information and, in doing so, consider whether the other infonnation is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to detern]ine whether this gives rise to a material misstatement in the financial
statement themselves.
If based on the work we have performed, we conclude that there is a material misstatement of this other
information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
In light of our knowledge and understandinu of the charity and its environment obtained in the course of the
audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matter where Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:
adequate accounting records have not been kept. or
the financial statements are not in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneration specified by laiv are not made. or
Ive have not received all the infom]ation and expiations we require for our audit
Responsibilities of trustees for the financial statements
As explained more fully in the Statement of Trustees, responsibilities set out on page 6, the trustees are
responsible for the preparation of the financial statements and for being satisfied that they give a true and fair
view. and for such intemal control as they detemine is necessary to ¢nabl¢ the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial stat¢tn¢nts, the trustees are responsible for assessing the charity's ability to continue
as a goiniv concern. disclosin(r as applicable. matters related to going concern and iisino the going concern basis
of accounting unless mana(yement either intends to liquidate the charity or to cease operations, or has no
realistic alternative but to do so.
Auditor's responsibilities for the audit of financial statements
Oiir objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatements, whether due to fraud or error, and to issue an Auditor's Report that includes our
opinion. Reasonable assurance is a high level of assurance but, is not a guarantee that an aiidit conducted in
accordance with ISAS (UK) will always detect a material misstatement Nvhen it exists. Misstatements can arise
from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irreiyularities, including fraud, are instances of non-compliance with laivs and regulations. We design
procedures in line with our responsibilities, oiitlined above, to detect material misstatements in respect of
irre(VLilarities, including fraud.
The extent of which our procedures are capable of detecting irregularities, including fraud is detailed below.

Charity Number: NIC 100211
Zero-8-Teen
Inde
endent Auditor's Re
ort
To the Members of Zero-8-Teen
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud, we
considered the following..
The nature of the sector in which the charity operates, its control environment and business
perfomiance.
Making enquiries of directors and senior management, includino obtaining and reviewing supporting
documentation, concerning the company's policies and procedures relatino to:
Detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud; and
The internal controls established to mitittate risks related to fraud.
Discussing among the engagement team how and where fraud might occur in the financial statements
and any potential indicators of fraud.
In common with all audits under ISAS (UK). we are required to perform specific procedures to respond to the
risk of mana(vement override. In addition to this, our procedures to respond to risks identified included the
folloiving:
Reviewing the financial statement disclosures and testing to supportino documentation to assess
compliance Nvith the provisions of relevant laivs and regulations that have a direct impact on the
financial statements.
Enquirin(r of directors, senior mana(Fement and external legal counsel concerning actual and potential
litigation and claims.
Perfom]ino ana1￿ical procedures to identify any unLisual or unexpected relationships that may indicate
risks of material misstatement due to fraud- and
In addressing the risk of fraiid throu(rh management override controls, testing the appropriateness of
journal entries and other adjustments" assessing whether the judgements made in making accounting
estimates are indicative of a potential bias and evaluating the business rationale of any significant
transactions that are unusual or outside the nomal Course of business.
iii)
iv)
We also communicated potential fraud risks to all engagetnent team members and remained alert to any
indications of fraud throughout the aiidit.
Further information regarding the scope of our responsibilities as auditor
As part of an audit in accordance ivith ISAS (UK), we exercise professional jiidiFement and maintain
professional scepticism throughout the audit. We also..
Identify and assess the risks of material misstatenient of financial statements, whether due to fraud or
error, desiirn and perfom] audit procedures responsive to those risks, and obtain audit evidence that is
sufFicient and is higher than for one resulting from error, as fraud may involve collusion. forgery,
intentional omissions. misrepresentations, or the override of intemal control.
Obtain an understanding of internal control relevant to the audit in order to desiun audit procedures that
are appropriate in the circumstances, but not for the purpose of exprcssin(y an opinion on the
effectiveness of the charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based
on the audit evidence obtained, whether a material uncertainty exists related to events OT conditions that
io

Charity Number: NIC 100211
Zero-&Teen
Inde
endent Auditor's Re
ort
To the Members of Zero-&Teen
may cast significant doubt on the charity's ability to continue as a going concern. If we conclude
that a material unccrtainty exists, we are required to draw attention to our Auditor's Report to the
related disclosures in the finaiicial statements or, if such disclosures are inadequate, to modify our
opinion. Our conclusions are based on the audit evidence obtained up to the date of the Auditor's
Report. However, future events or conditions may cause the charity to cease to continue as a going
concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events in a
manner that achieves fair presentation.
We communicat¢ with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control that
we identify during our audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charity's mcmbers, as a body, in accordance with part 4 of the Charities
Accounts and Reports Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we
might state to the charity's members those tnatters we are required to state to them in an auditor's report and for
no other purposc. To the fullest extent pennitted by law, we do not accept or assume responsibility to anyone
other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions
we have forn]ed.
Kieran McGeough (
For and on behalf of
Flynn & Company Accountants Limited
Chartered Accountants and Registered Auditor
28 Carleton Street
Portadown
Co Armagh
BT62 3EP
nior Statutory Auditor)
8 December 2025
li

Charity Number: NIC 100211
Zero-8-Teen
Statement of Financial Activities
For the Financial Year Ended
31 March 2025
Unrestrieted Restricted
Funds
Funds
2025
2025
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Total
Notes
Incomin
Resources
Activities for generating
funds
Other Income
3.1 372,283
198,598
570.881
348,193
I77,604 525,797
713
Total incoming resources
372,996
198,598
571,594
J48,193
177,604 525,797
Resources Ex
ended
Charitable activities
4.1 (381,751) (194,098) (575,849) (337,115) (l84,?74) {5?I,389)
Net ineomingloutgoing
resources before transfers
Gross transfers between funds
(8,755)
4,500
(4,255)
11,078
(6,670)
4,408
Net movement in funds
for the financial year
(8,755)
4,500
(4,255)
11,078
(6,670)
4,408
Reconciliation of funds
Balances brought forward at 13
l April 2024
264,J23
31,565
295,888
253,245
38,235 291,480
Balances carried forward
At 31 March 2025
£255,568
£i6,065 £291,633 £264,323
£31,565 £295,888
The Statement of Financial Activities includes all gains and losses reco(ynised in the financial year.
All income and expenditure relate to continuing activities.
12

Charity Number: NIC 100211
Zero-8-TeeD
Balance Sheet as at
31 March 2025
2025
2024
Notes
Fixed Assets
Tangible Assets
26,184
29,332
Current Assets
Debtors
Cash at bank and in hand
21,323
264,715
17,578
269,406
286,038
286,984
Creditors: Amounts falling due witbin one year
10
(20,589)
(20,428)
Net Current Assets
265,449
266,556
Total Assets less Current Liabilities
£291,633
£295088
Funds
General Fund (unrestricted)
Restricted Trust Funds
255,568
36,065
264,323
31,565
Total Funds
13
£291,633
£295,888
Approved by the Board of Trustees and authorised for issue on 8 December 2025 and signed by:
Trustee
13

Charity Number: NIC 100211
Zero-8-Teen
Notes to the Financial Statements
For the Financial Year Ended
31 Mareh 2025
GENERAL INFORMATION
Zero-8-Teen is a charity established in Northern Ireland. The registered office of the charity is Moylinn House, 21
Legahory Centre, Brownlow. Craigavon, Co Arniagh, BT6) iBE, Northem Ireland which is also the principal place of
business of the charity. The financial statements have been presented in Pound Sterling (£) which is also the functional
CU￿enCY of the charity. Zero 8 Teen is considered a Public Benefit Entity (as defined by FRS 102).
Zero 8 Teen provides principally an affordable flexible day care service for children and their families and also provides
additional support 2nd services in an area of high unemployment and social disadvantage.
Zero 8 Teen is considered a Public Benefit Entity (as defined by FRS102).
SUIVLIVIARY
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Currency
The financial statemenls are prepared and presented in £GBP.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historic21 cost convention. The
financial statements have been prepared in accordance with the Charities Act (Northern Ireland) ?008 and the
Charities SORP (FRS 10?) (effective l January 2019).
Statement of compliance
The financial statements of the charity for the financial year ended ) I ￿[arch ?02J have been prepared on the (roing
concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by
Charitie5 preparing their ac¢ount5 in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland FRS I O?" (effective l January ?019).
Ineoming Resources
Entitlement to legacies is considered established when the charity has been notified of a distribution lo be made by the
executors. Income received in advance of due perfomance under a contract is accounted for as deferred income until
eamed. Grants for activities are recognised as income when the related Conditions for legal entitlement have been met.
All other income is accounted for on an accruals basis.
Resources Expellded
All resources expended are accounted for on an accruals ba515. Charitable activities include costs of services and grant,
support costs and depreciation on related assets. Costs of oenerating funds similarly include fundraising activities. Non-
staff costs not attributed to one category are allocated or apportioned pro-rata to the 5tatfing of the relevant service.
Finance, HR, IT and administrative slaff costs are directly attributable to individual activities by objective. Govemance
costs are those associated with constitutional and statutory requirements.
Tangible fixed assets and depreciation
Tangible fixed assets are stated al cost, less accumulated depreciation. The ¢harge to depreciation is calculated to write off
the original cost or valuation of tangible fixed assels, less their estimated residual value, over their expected useful lives as
follows:
Play Equipment
Fixtures & Fittings
Kitchen & oifice Equipment
200/0 Reducing Balance
?OO/o Reducing Balance
20 % Reducing Balance
Cost & Impairment ofA55et5
Assets are recorded at cost which comprises the purchase price and any costs directly attributable to bringing the asset into
working condition or intended use. For donated Lssets, cost Is defined as the fair value at the date of the donation. where
this can be measured reliably.
14

Charity Number: NIC 100211
Zero-8-Teen
Notes to the FinaTheial Statements
For the Financial Year Ended
31 March 2025
Continued...
At each reporting date. the charity reviews the carying amount of its tangible assets to delemiine whether there is any
indication that those assets may be impaired. If any such indication exists the recoverable amount of the asse¢ is
estimated.
An impairnient Ioss is recognised where the carrying amount of an a55et exceeds its recoverable amount. The recoverable
amount is the higher of-
the asset's fair value less costs to sell, and
its value in use or Service potential.
For assets held for charitable use that do not generate cash flows, Se￿Ice potential is assessed based on the asset's
continued ability lo contribute to the organisalion's objectives.
Impairment losses are recognised immediately in the Statement of Financial Activities. Where an impaimient loss
subsequently reverses, the canying amount of the asset is increased to the revised estimate of recoverable amount, but not
above the amount that would have been determined has no impairment been recognised. Reversals of impaim)ent a
recognised in the period in which they arise.
Debtors
Debtors are recognised at the settlement amount due. Prepayments are vallied at the amount prepaid. Income recognised
by the charity from government agencies and other eo-funders, but not yet received at the year end, is included in the
debtors.
The charity assesses debtors at each ￿portIng date to detemine whether there is objective evidence that they are impaired.
Cash at bank and in band
Cash at bank and in hand comprises cash on deposit at bank requiring les5 than 3 months, notice of withdrawal.
Creditors & Provisions
Creditors and provisions are recounised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provi5i0ns are nonnally recognised at their settlement amount after allowing for any
trade discount5 due.
Taxation
No Current or deferred I￿ation arises as the charity h&8 been granted charitable exemption.
Fund Accounting
Unrestricted funds are general ￿ndS that are available for use at the Trustees, discrelion in furtherance of the objectives of
the Charity.
Designated funds are unrestricted funds set aside by the trustees out of unrestricted general funds for specific future
purposes.
Restricted funds are those given for use in a particular area or for specific purposes, the use of which is restricted to that
area or purpose.
15

Charity Number: NIC 100211
Zero-8-TeeTh
Notes to the Financial Statements
For the Financial Year Ended
31 March 2025
OTHER INCOME
Other Tr2ding Activitie5
Unrestricted
Funds
Restricted
Funds
2025
2024
Incoming resources from charitable activities
Voluntary income
372,283
713
198,598
570,881
713
52i,405
392
372,996
198,598
i71,594
525,797
3.2 Other Income
Unrestricted
Funds
Restricted
Funds
2025
2024
Bank interest
713
713
EXPENDITURE
Charitable Activities
Direct
Costs
Other
Costs
Support
Costs
2025
2024
Charitable activities
480,594
88,709
569,303
j13?70
SUPPORT COSTS
Charitable
Activitie5
2025
2024
Resources and supplies
Rent
Insurance
Training
Premises expenses
Office expenses
Travel
Legal and professional
Audit and accountancy
Bank fees
General
17,771
41,430
4,541
1,808
4,850
7,791
1,418
4,984
17,771
41,430
4,)41
1,808
4,850
7,791
1,418
4,984
3,300
816
10,414
42,115
4,)03
3,84?
9,088
I,)66
4.227
816
82?
213
88,709
88,709
82,011
NET INCOMING RESOURCES
Net Incoming Resource5 and stated after charging
2025
2024
Depreciation of tangible assets
Auditors Remuneration
6,)46
8,119
3,300
16

Charity Number: NIC 100211
Zero-8-Teen
Notes to the Financial Statements
For the Financial Year Ended
31 March 2025
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons eTnployed (tncluding executive trustees) during the fmancial year was as follows..
2025
2024
Employees
30
32
The staff costs comprise-.
2025
2024
Waoes and salaries
Pension costs
446,964
14,5?3
409,988
10,589
461,487
420,577
No employee received remuneration in excess of £40,000.
No member of the Board of trnstees is paid remuneration by Zero 8 Teen.
No trustee expenses have been incurred.
TANGIBLE FIXED ASSETS
Play
Equipment
Fi¥tures &
Kitchen &
Fitting5 Office Equipment Total
Cost
At l April 20?4
Additions in year
76,926
li,019
37,329
129,?74
3,398
At 31 March ?02)
79,286
15,019
38,367
13? 672
Depreciation
At l April 20?4
Charge for the financial year
53,603
5,137
14.6?0
80
31,719
1,329
99,942
6,)46
At 31 March 202)
58,740
14,700
33,048
106,488
Net book value
At 31 March 20?)
£20.546
£319
£i,3l9
£?6,184
At 31 March 20?4
£23.323
£399
£5,6lO
£?9,J3?
DEBTORS
2025
2024
Trade debtors
Other debtor5
l7,9)2
17,578
£21.323
£17,i78
17

Charity Number: NIC 100211
Zero-8-Teen
Notes to the Financial Statements
For the Financial Year Ended
31 March 2025
io.
CREDITORS
Amounts falling due within one year
Taxation and social security costs (Note I l )
Accruals and deferred incorne
2025
2024
12,289
8,300
12,1?8
8,300
£20,589
£20,428
ii.
TAXATION AND SOCIAL SECURITY
Creditors
PAYEtNIC & Payroll
2025
2024
12,?89 £1? 128
12.
RESERVES
2025
2024
At l April 2024
(Deficit) Surplus for fmancial year
295,888
{4,2ii)
291,480
4,408
At 31 March 20?)
£291,633 £295,888
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Funds
Restricted
Funds
Total
Funds
At )1 March 2023
Movement during financial year
253,245
11,078
291,480
4,408
(6,670)
At ) l March 20?4
Movement during ftnancial year
264,3?3
(8,755)
31,56)
4.iOO
295,888
(4,2)))
At 31 March 202)
£255,i68
£J6.065 £291,633
lJ.2 ANALYSIS OF MOVEMENT ON FUNDS
Balance
l April
2024
Transfers
Balance
Between 31 March
Funds
2025
Income Eypenditure
Unrestricted
Unrestricted
Restricted Funds
Restricted
264,J23
372,996
(381,751)
2ii,i68
31,565
198,i98
(194,098)
36,06)
Total funds
£295,888
£571,i94
£(i75,849)
£291.633
18

Charity Number: NIC 100211
Zero-8-Teen
Notes to the Financial Statements
For the Financial Year Ended
31 March 2025
13.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
Assets
Current
Assets
Current
Liabilities
Total
Restricted trust funds
36,06)
36,065
Unrestricted trust funds
26,184
249,973
(20,589) 255.568
£26,184
£286,038
£(20,589) £291,633
14.
POST-BALANCE SHEET EVENTS
There have been no significant events effecting the Charity since the fmancial year end.
15.
RELATED PARTY TRANSACTIONS
The charity had no transactions with any related party in the financial year.
16.
INDEPENDENT AUDITOR'S REMUNERATION
The independent auditor's remuneration amounts to an independent audit fee of £3.JOO (?024.'£3,iOO).
17.
TRUSTEE REMUNERATION
The trustees did not receive nor did they waive any remuneration during the current rtnancial year (?024: £Nil).
18.
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
In preparino these fmancial statements, management is required to make estimate5, assumptions, and judgements
that affect the reported atnount of assets, liabilities, income, and expenditure, as well as the related disclosures.
Actual results may differ from these estimates. The key areas where management has exercised significant
judoement or made estimates that have a material impact on the financial statements are set out below.
(i) V21u2tion of Donated Goods and Services
The charity receives donated (roods and services, including volunteer time, which may be recoonised in the
financial statements where they meet the criteria of being measurable and capable of reliable valuation.
Estimates are applied in detenninino the fair value of such donations. based on market prices, replacement
cost, or other relevant valuation techniques.
(li) Assessment of Restricted Funds
Judgement is required in assessing whether income received is subject to donor-irnposed restrictions.
Management revieivs donor agreements, correspondence, and grant tern]s to detern]ine the appropriate
classification between restricted and unrestricted funds.
(iii) Recognition of Grant Income
Grant income is recoonised ivhen the charity has entitlement, receipt is probable, and the amount can be
reliably measured. For mulli-year Crrants or perforrnance-related grants. management exercises judtretnent in
detennining the stage of completion, whether conditions have been met, and the extent to which income
should be recognised in the reportino period
(iv) Provision for liabilities and comlnitments
Provisions are recognised when the charity has a present legal or constructive obligation as a result of a past
event, and it is probable that settlement will be requiTed. E5timate5 are applied in detennining the amount of
the expected outflow, particularly for obligations relatino to contractual commitments, legal matters, or grant
Cotnmitmenls to partners.
19

Charity Number: NIC 100211
Zero-8-Teen
Notes to the Financial Statements
For the Financial Year Ended
31 March 2025
(v) Depreciation and Useful Economic Lives of Fixed Assets
The depreciation charge is based on manaoeTnent-'s estimate of the use￿1 econotnic life of each asset. These
estimaces are reviewed regularly and updated to reflect current expectations of asset use, technological
chanoes, and operating conditions.
(vi) Impairtnent of Asset5
Judgement is applied in assessin￿ whether indicators of impairment exist for tangible or intangible assets.
Where such indicators are present, mana(rement estimates the recoverable amount of the asset based on
expected future cash flows or service potential.
Management believes that the estimates and judgements applied are appropriate and based on the best
information available at Ihe time of approval of the financial statements.
20

Charity Number: NIC 100211
Zero-8-Teen
lementar
Information
Relatin
to the Financial Statements
For the Financial Year Ended 31 Mareh 2025
Not covered b the re ort of the Auditors
21

Charity Number: NIC 100211
Zero-8-Teen
lementar
Information
eratlll
Statement for the Financial Year End 31 March 2025
2025
2024
Income
Childcare fees
Southem Health Trust- In Kind
Fundraising
Chartse for administration services
SH & SCT- Day Care
Pathway Fund
Early Years EYDF
SH & SCT- Splash Sure Start
SH & SCT- Contact Centre
Bright Start
One off Funders
Donations
Grant Aid
Bank Interest
J5J,085
26,405
334,970
26.405
39?
11.511
35.490
32.000
30,000
600
4i,i14
?9,985
12,311
53,834
38,718
12,151
3,437
500
1.3?0
713
571,594
525,797
Gross surplus
571594
525,797
Expenses
Wages and salaries
Pension costs
Staff training
A¢ce55 Nl
Parties and outings
Provisions & Consumables
Rent
Insurance
Uniforms
Aifilialion fees
Repairs and maintenance
Postage, stationery and advertising
Computer & software
Telephone
Travelling
Leual and professional
Audit and accountancy
Bank charges
Bad debt
General expenses
Charilable donations & uifts
Depreciation
446,964
14,)23
1,808
409.988
10,)89
1,921
9,486
3,860
1?,51?
41,430
4,541
1,399
6))
4,8iO
2,106
3,025
2,660
1.418
4,3?9
3,300
816
7,8?8
42,115
4,)03
4?1
1,686
?,676
1,566
3,806
3,300
4))
?13
741
8,119
6,)46
575.849
i21,389
Net (Deficit)ISurplus for the year
£(4 ? ji)
22