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 DIrecto￿S 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
(ReS￿ned 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 e￿oUraging their development in a safe and
caring environment.
Achievements and perf0m￿nCe
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 entit￿d 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 activit￿S
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 be1￿j 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. Expend￿Ure 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 goodw￿11 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 rneasu￿d 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