COMPANY REGISTRAllON NUMBER: SC290225 CHARITY REGISTRATION NUMBER: SC039822 Allsorts Childcare Centre Limited Company Limited by Guarantee Unaudited Financial Statements 30 September 2025
Allsorts Childcare Centre Limited Company Llmlted by Guarantee Flnancial Statements Year ended 30 September 2025 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) statement of financial position Notes to the financial ststements The following pages do not fomi part of the financial statements Detailed statement of financial activities 16 Notes to the detailed statement of financial activities 17
Allsorts Childcare Centre Limited Company Limited by Guarantsè Trustees. Annual Report (Incorporating thè DIrectoS Report) Year ended 30 September 2025 The trustees. who are also the directors for the purposes of company law, present their report and the unaudited fi'nancial slalements of the charity for the year end 30 September 2025. Reforenc8 and administrative detalls Registered charity name Allsorts Childcare Centre Limited Charlty reglstratlon number SC039822 Company registratlon number SC290225 Principal office and regtstered Duns Primary School offlce Langlongate Duns Borders TD113QG The tntstees LCBums (ReSned 16 February 2025) K Balgowan Independent examiner Michael W Reed Russell House Greenwell Road Alnwick Northumberfand NE66 1HB Structure. governance and management Governing Document The charty is controlled by tis governing documenl,a deed of trust, and constf(utes a limited company, limited by guarantee, as defined by the Companies Act 20fh%. Allsorts Childcare Centre Limited Ss a charitable company limfted by guarantee incorporated on 12 September 2005 ICO. No. SC2902251 and is governed by a Memorandum and Articles of Association. It 18 a registered Scottish Charity {No. SC0398221. Organisational structure The management committee, which normal meets on a quarterly basis. are the charitys tnjstees. Membership is open lo any person wth a an interest in the club. Trustees are elected at the Annual General Meeting or at other times In the year if tho trustees consider st would be in the interests of the club lodo so. Under the constitution there must bo a minimum of three Iruslees.
Allsorts Childcare Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlractor's Report) (eoniinutrd) Year ended 30 September 2025 Structure. govarnance and management (confints) Rlsk Management The Iruslee have a duty lo identify and review the risks to which the charity is exposed and lo ensure appropriate controls are in place to provide reasonable assuran against fraud or errol. This consider at management committee m*tings. ObJeGtSvo$ and activitles Charitable Purpose To provide high qualty childcare facilities and social interactions from the catchment area of Duns and the surrounding area5. Tts advan the educaliorb and Iralning of persons providing such care and educaliorb and recreational facilities. Actlvltles Our activities afe all about he stimulation of children and eoUraging their development in a safe and caring environment. Achievements and perf0mnCe Charitable actlvlties This year ha5 been a perkxl of consolidation and leaming for the Allsorts team, building a foundation for the ygar lo come which promises to be full of community engagement. varying activities for children of all ages and building a setting we can all be proud of. We have been delighted lo welcome new staff members throughout the year who have brought forward new ideas for community projects they would like to invite in to our setting, and we have identrfied funding avenues and revenue streams we would like lo explore furthef. We are gratefLJI for the funding, donations and contributions to our setting from the various local individuals and groups wilhoul this financial support we would struggle lo provide a cost effective solub'on for our families. Flnancial review Flnanclal position The charity generated a defecil of £14,29412024 Surplus of £23.8521. We continue lo be cautious on expenditure. while still ensuring we invest in the staff and equipment in the setting. ReseTve poll¢y The charity aims to hold £7,500 in reserves to cover unforseen costs. Plans for future perlods The Charity aims to provide a high level of service for ils users In line wilh its objectives. Small cornpany provlslons This report ha5 been prepared in accordanca with th8 provisions applicable to companies entitd to the small companies exemption.
1141..::
Allsorts Childcare Centre Limited Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Allsorts Childcare Contre Limited Year ended 30 September 2025 I report on the financial statements for the year ended 30 September 2025, which comprise the ststemenl of financial activities {inclLtding income and expenditure accounll, statement of financi81 position and the related notes. Respective responsiblllties of trustees and exarningr The charity's trust*s (who are also the directors of the Company for the purposes of company law} ar8 responsible for the preparation of the accounts in accordance wrth the terms of the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts {Scotland} Regulations 2006. The charity trustees consider that the audit requirement of Regulation 1011}{al lo Icl of the 2006 Accounts Regulations doès not apply. It is my responsibility lo examine the accounts as required under section 44{1llc} of the Act and lo slate whether particular matters have come to my attention. Basis of independent axaminer's report My examination is carried out in accordance th Regulation 11 of the 2006 Accounts Regu18tfons. An examination includes a remew of the accounting records kept by the charity and a comparison of the accounts presented wrth those records. 11 also inclucSes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidencg that would be required in an audit and cons¢quenlty I do not express an audf( opinion on the view given by the accounts. Indepondent examinerf$ Statement In connection with my examination. no mattel has come lo my attention.. {11 which gives me reasonable cause to believe that in any material respect the requirem8nts.' lo keep accounting records in accordance with section 44(11{al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wilh the accounting records and comply wth Regulation 8 of the 2006 Accounts Regulations have not b88n met, or (21 lo which, in my opinion, attention should be drawn in order to enable a propor understanding of the accounts to be reached. Michael W Reed Indèpendent Examiner Russell House Greenwell Ro Alnwick Northumberland NE66 1HB 19 June 2026
Allsorts Childcare Centre Limited Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 30 September 2025 2025 UnTeslri¢led funds Total funds 2024 Total funds Income and endowmgnts Donations and legacies Charitable activf(ies Other trading activitS Total income 16,389 113,442 1,509 131,340 82.060 230 82.060 230 82.290 82.290 Expendlture Expenditure on charitable activities Total expenditur• 96.584 96.584 107,488 96,584 96,584 107,488 Net lexpenditureifincorne and net movement in funds 114,2941 (14,294) 23,852 Reconclllatlon of funds Total funds brought forward Total funds carrlod foThvard 31,877 31,877 8,025 31,877 17,583 17,583 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Th• not•$ on pag•s 7 to 14 form part of these finan¢ial $tstements.
,.11 Illlklkl E_l%1 j V Z Z
Allsorts Childcare Centre Llmited Company Limited by Guarantee Notes to the Financial Statements Year ended 30 September 2025 General Infomiatlon The charity is a public benefft entity and a private company limited by guarantee. regislgred in England and Wales and a Tegistered charity in Scotland. The address of the registered office is Duns Primary Sch(x)l. Langlongate, Duns, Borders, TD11 3QG. Statement of compllance These financial slalemenls have been prepared in Complian Mlh FRS 102. The Financial Reportin9 Standard applicable in the UK and the Republic of Ireland,, the Slalement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republie of Ireland (FRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. A¢countlng poll¢le$ Basis of preparatlon The financial statements have l)een prepared on the historical cost basis, as Modif by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through income or expenditure. The financial statements are prepared in Storting, which 15 the funclK)nal currency of the entity. Golng concern There are no malertal uncertainties about the charivs ability to Continue. Dis¢losure exemptions The enlty satisfies the criteria of be1j a qualfying entty as defined in FRS 102. Its financial slalements are consolidated into the financial slalemenls of lenler name of group financial slalementsl which can be obtained from 1onl¢r ddaill. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.. la) No cash flow 8talement has been presented for the company. Judgements and key sources of estimation uncerta¥nty The preparation of the financial slalements requires managernent to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable undei the Circumstan$.
Allsorts Childcare Centre Limited Company Limited by Guarantee Notes to the Financial Statements (co*Jtlnued) Year ended 30 September 2025 Accounting policies i¢onllnuodJ Fund accountlng Unrestricted funds are available for use at the discretion of the trustees lo further any of the charity's purposes. Designated funds are unrestricted funds eamaTked by the Iruslees fr)r particular future project or Commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, 8nd fall into one of Iwo sub4asses'. restricted income funds or 8ndowment funds. Incomlng resources All income is included in the ststement of financial activities when enliuement has passed to the charity, it is probable that the economic benefits associated with the transaction wll flow lo the charity and the amount can be reliably measured. Resour¢es expended Expendf(ure is recognised on an ac¢ruals basis as a liability is incurred. ExpendUre includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financial aclimlies to which it Telates.. expenditure on raising funds ineludes the costs of all fundraising 8Ctiwtie8. events, non- charitable trading activities. and th8 sale of donated goods. expenditure on charrtable activities includes all costs incurred by a charity in undertaking aclivf(ie8 that further ils charitable aims fc)r the benefit of its beneficiaries, including those support costs and costs relating to the govemance of thè charity apportioned to charitable activities. other expenditure includes all expend(ture that is nerf(her related lo raising funds for the charity nor part of its expenditure on ¢haritable activities. All costs are alloeated lo expenditure categories refiecting the use of the Source. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs aro apportioned belween the aclivf(ies they contribute to on a reasonable, justifiable and ¢onsislenl basis. Tanglble assets Tangible assets are initially recorded al cost, and subsequently slated at cost less any accumulated depreciation and impaimienl losses. Any langiblg assets carried at revalued amounts are recorded al the fair value al the date of revaluation less any subsequent accumulated depreciation and subsequonl accumulated paIrment losses.
Allsorts Childcare Centre Limited Company Llmlted by Guarantee Notes to the Financial Statements (conlinued) Year ended 30 September 2025 Accountlng pollcles (continued) Tangible assets (conllnue(lJ An increase in the carrying amount of an asset as a result of a revaluatirM, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial aclivilies. A decrease in the carrying amount of an asset as a resutt of revaluation, is recognised in other Ognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activitiès. Depreciation D&precialion is calculated so as lo wrice off the cost or valuation ol an asset. less ils residual value, over the useful economic life of that asset as follows.. Plant and machinery Computer equipment 250A straight line 25% straight line Impairment of fixed assets A rev¢ew for indicators of impairment is carried out at each reporting date, wth the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired a¢¢ordingly. Prior impaimients are also reviewed for possible reversal al Èach reporting dale. For the purposes of impairment lesling, when r( is not possible lo estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generaling unit to which the asset belongs. The cash4Jeneraling unrt is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodw11 acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expe¢ted to benefit from the synergies of the combination, irrespectThre of whether other assets or liabili(ies of the charty are assigned lo those units. Financial instruments A financial asset or a financial liability is recognised onty when the charty becomes a party to the contractual provisions of the instrLSmenl. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subs4uenlly measured at the cash OT Other eonsideration expected to be paid or received and not discounted. Debt instruments are subsequentty measured al amortised co8L
Allsorts Childcare Centre Limited Company Limited by Guarantee Notes to the Financial Ststements (conlinu Year ended 30 September 2025 Accountlng pollcles (¢ontsrtuÈd) Flnancial instrnrnents (contlnued) Where investments in sha$ are publicly traded or their fair value Can otherwise be measured reliably, the investment is subsequently measured al fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impaimient. Other financial instruments, including derivatives, are initially recognised at fair value. unless payment for an asset Is deferred beyond normal bLJsiness lemis or financed al a rale of interest that is not a market rate, in which ease Ihe asset is measuied al the present value of the future payments discounted at a market rate of interest for a similar debt instrument. other financial instruments are subsequently rneasud at fair value, with any changes recognised in the statement of financial activities, wth the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment al the end of each reporting dale. If there is objective evidence of impaim)ent. an impairment loss is recognised under the appropriate heading in the statement of financial activi(ies in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are indNidually significant. these are assessed individually for impairment. Other financial assets are either assessed indNidualty or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrwng amount of the financial asset that exceeds what the carrying amount would have been had the impaimient not previously been recognised. Defined contributlon plans Contributions lo defined contribution plans ore recognised as an expense in the peTiod in which the rèlated service is provided. Prepaid contribthions are recognised as an asset lo the extent that the prepayment will lead to a reduction in future payment$ or a cash rèfund. When contributions are not expeclgd lo b8 settled wholly wrthin 12 months of the end of the reporting date in which the employees render thè related service, the liability 1$ measured on a diswunted present value basis. The unwinding of the discount is recognised as an expense in the period in which il arises. Limited by guaTante The liability of members is limited to £1. Every member of the company undertakos to contribute to the assets of the company in the event of rt being wound up while helshe is a member or within one year of himlher ceasing to be 8 member. The contribution shall be for payment of the debts and liabilities of the company contracted while helshe was a member and Of the costs, charge5 or expenses of winding up and for the adjustments ol the rights of the contributories amongst themselves. Each member's contribution shall not exceed £1. 10
Allsorts Childcare Centre Limited Company Limited by Guarantee Notes to the Financial Statements (tontinuedj Year ended 30 September 2026 Donatlons and legaclos Unrestricted Total Funds Unre8tricled Totsl Funds Funds 2025 Funds 2024 Donations Donations 16,389 16.389 Charitable adlvltles Unrestricted Total Funds Unrestrided Total Funds Funds 2025 Funds 2024 Fee income 82,060 82,C60 113,442 113,442 Other tradlng activities Unrestricted Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Fundraising events 230 230 1,509 1,509 Expenditurg on Charftable a¢tivitie5 by fund type Unreslricled Totsl Funds Unrestrided Total Funds Funds 2025 Funds 2024 Activities Support costs 95,019 1,565 96,584 95,019 1,565 105.144 105,144 2,344 96,584 107.488 107,488 Exp9nditure on charltable actlvlties by activlty type Activities un(tertaken directly Support costs Total funds 2025 Total fund 2024 Activities 95,019 1,565 96,584 107.488 10. Analysls of support costs Analysis of support costs activities Total 2025 Total 2024 Governance costs 1,566 1,566 11
Allsorts Chlldcare Centre Limited Company Limited by Guarantee Notes to the Financial Statements (wntthued) Year ended 30 September 2025 11. Independgnt examlnatlon fees 2025 2024 Fees payable lo the independent examiner for.. Independent examination of the financial slalements 940 12. Staff costs The total staff costs and employee benefrts for the reporting period afe analysed as follows.. 2025 2024 Wages and salaries Employer contributions to pension plans Other employee benefits 78,966 946 252 84,000 654 234 80,164 84,888 The average head count of employ¢os during the year was 2312024= 181. The average number of fulklime equivalent employees duiing the year is analysed as follows.. 2025 No. 2024 No. Number of staff 23 18 No employee received employ* benefits of more than £60,000 during the yoar {2024'. Nill. 13. Trustoe rgmunoratlon and expon5es No remuneration or olher benefits from employment wtih the charity or 8 related entity were received by the Iruslees. 14. Tangiblg fixed assets Plant and machinery Equipment Total Cost At 1 October 2024 and 30 S•pt8mbgr 202S Depreciation At 1 October 2024 and 30 September 2025 Carrylng amount At 30 September 2025 At 30 September 2024 350 1,081 1.431 350 1,081 1,431 12
Allsorts Childcare Centre Limited Company Limited by Guarantee Notes to the Financial Statements {contlnuedJ Year ended 30 Septèmber 2025 IS. Debtors 2025 2024 Trade debtors Prepayments and accrued income 3.932 342 7,386 675 4,274 8,061 16. Creditors: amounts falllng due withln one year 2025 2024 Trade creditors Accruals and deferred income Social s&urity and other taxes Other creditors 143 640 640 1,110 675 573 2,425 1.356 17. Pen$lons and other post retlrement benefits Defined contribution plans The amount recognised in income or expendi(ure as an @xpgnse in relation to defined contribution plans was £94612024.. £6541. 18. Analysls of charitable funds Unrestricted funds At 30 Septomber 2025 At 1 October 2024 Incomo Expenditure General funds 31,877 82,290 196,584} 17,583 Al 30 S8plember 2024 At 1 October 2023 Income Expendrture General funds 8,025 131,340 (107,4881 31.877 13
Allsorts Childcare Centre Limited Company Limited by Guarantee Notes to the Flnancial Statements (cothts Year ended 30 September 2025 19. Anaty$ls of net assets bètween funds Unreslricled Total Funds Funds 2025 Current assets Creditors less than 1 year Net assets 20,008 {2,4251 17.583 20.008 12,425} 17.583 Unrestricted Total Funds Funds 2024 Current assets Creditors less than 1 year Net assets 33.233 11.3561 31,877 33,233 11.3561 31.877 14
Allsorts Childcare Centre Limited Company Limited by Guarantee Management Informatlon Year ended 30 September 2025 The following pagos do not fomi part of the financial ststem9nts. 16
Allsorts Childcare Centre Limited Company Limited by Guarantee Detailèd Statement of Financial Activities Year ended 30 September 2025 2025 2024 Incomg and endovm)ents Donations and legacies Donations 16.389 Charltable activities Fee income 82,(0 113.442 other trading actlvltles Fundraising events 230 1,509 Total income 82,290 131,340 Expenditure Expenditura on charttable activities Wages Pension costs Pension admin charge Insurance Uniforms and training Bad Debts Telephone Sunscriplions Advertising Sundries Activities Accountancy and payroll costs 78,966 84,000 654 234 1,173 487 993 747 1,858 15 301 14,682 252 1,404 669 400 2,013 613 9,756 1,565 96,584 107.488 Total expgndlture 96,584 107.488 Net {oxpondlturellincome 114,2941 23,852 16
Allsorts Childcare Centre Limited Company Limited by Guarantee Notes to the Detsiled Statement of Financial Activities Year ended 30 September 2025 2025 2024 Expendlture on charltablg actlvlties Actlvities Activities undertakgn dlrnctly Wages Pension costs Pension admin charges Insurance Uniforms and training Bad debts Telephone Subscriptions Advertising Sundries Activities 78.966 84,000 654 234 1.173 487 993 747 1,858 252 1,404 669 400 2.013 813 9,756 95.019 301 14,682 105,144 Support co$ts Accountancy and payroll costs 1.565 Expenditure on charitablg actlvities 96,584 107,488 17