IRIS Accounts Production v26.2.0.496 Other Company accounts True false Pounds 1.9.24 31.8.25 31.8.25 FY C Long Miss R Barry Mrs C A Nash Mrs L G Cannon Mrs S D Cannon Mrs J K E Hawdon G O Ogunremi FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05484125 2024-08-31 05484125 2025-08-31 05484125 2024-09-01 2025-08-31 05484125 2023-08-31 05484125 2023-09-01 2024-08-31 05484125 2024-08-31 05484125 ns0:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 05484125 ns15:PoundSterling 2024-09-01 2025-08-31 05484125 ns0:Trustee2 2024-09-01 2025-08-31 05484125 ns0:Trustee3 2024-09-01 2025-08-31 05484125 ns0:Trustee4 2024-09-01 2025-08-31 05484125 ns0:Trustee1 2024-09-01 2025-08-31 05484125 ns0:Trustee5 2024-09-01 2025-08-31 05484125 ns0:Trustee6 2024-09-01 2025-08-31 05484125 ns0:Trustee7 2024-09-01 2025-08-31 05484125 ns11:FRS102 2024-09-01 2025-08-31 05484125 ns0:IndependentExaminationCharity 2024-09-01 2025-08-31 05484125 ns11:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05484125 ns11:FullAccounts 2024-09-01 2025-08-31 05484125 ns0:CharitiesSORP 2024-09-01 2025-08-31 05484125 ns16:EnglandWales 2024-09-01 2025-08-31 05484125 ns11:RegisteredOffice 2024-09-01 2025-08-31 05484125 ns11:CompanySecretary1 2024-09-01 2025-08-31 05484125 ns0:Activity8 2024-09-01 2025-08-31 05484125 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31 05484125 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05484125 ns0:Activity8 2023-09-01 2024-08-31 05484125 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31 05484125 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05484125 ns0:Activity9 2024-09-01 2025-08-31 05484125 ns0:Activity9 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31 05484125 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05484125 ns0:Activity9 2023-09-01 2024-08-31 05484125 ns0:TotalUnrestrictedFunds 2024-08-31 05484125 ns0:TotalRestrictedIncomeFunds 2024-08-31 05484125 ns0:TotalUnrestrictedFunds 2025-08-31 05484125 ns0:TotalRestrictedIncomeFunds 2025-08-31 05484125 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-08-31 05484125 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-08-31 05484125 ns10:WithinOneYear 2025-08-31 05484125 ns10:WithinOneYear 2024-08-31 05484125 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05484125 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 2025-08-31 05484125 ns10:PlantMachinery 2024-09-01 2025-08-31 05484125 2 2024-09-01 2025-08-31 05484125 3 2024-09-01 2025-08-31 05484125 ns10:OwnedAssets 2024-09-01 2025-08-31 05484125 ns10:OwnedAssets 2023-09-01 2024-08-31 05484125 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-09-01 2024-08-31 05484125 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 05484125 ns0:TotalUnrestrictedFunds 2023-09-01 2024-08-31 05484125 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 05484125 ns0:Activity9 ns0:TotalUnrestrictedFunds 2023-09-01 2024-08-31 05484125 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 05484125 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-08-31 05484125 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-31 05484125 ns10:PlantMachinery 2024-08-31 05484125 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-08-31 05484125 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-08-31 05484125 ns10:PlantMachinery 2025-08-31 05484125 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-08-31 05484125 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-31 05484125 ns10:PlantMachinery 2024-08-31 05484125 ns10:BetweenOneFiveYears 2025-08-31 05484125 ns10:BetweenOneFiveYears 2024-08-31 05484125 ns10:AllPeriods 2025-08-31 05484125 ns10:AllPeriods 2024-08-31

REGISTERED COMPANY NUMBER: 05484125 (England and Wales)

REGISTERED CHARITY NUMBER: 1111660

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Raunds Child Centre

Raunds Child Centre

Contents of the Financial Statements

for the Year Ended 31 August 2025

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |  | to |  | 7

Notes to the Financial Statements | 8 |  | to |  | 13

Raunds Child Centre (Registered number: 05484125)

Report of the Trustees

for the Year Ended 31 August 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

Offering appropriate play, education and care facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability; encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs; instigating and adhering to and furthering the aims and objectives of the Pre-School Learning Alliance.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The main achievement was that the playgroup continued to serve the local community in partnership with the parent carers.

The trustees have had regard to the charity Commission's guidance on public benefit. This has been achieved by running the playgroup on a value for money basis for its users. The trustees have ensured that funding has been obtained to cover the payroll costs and to make a contribution to the other resources costs. The trustees have worked with parents, to ensure that their children are educated properly. The Pre-School Learning Alliance policies are implemented by the trustees and a wealth of guidance is available to parents, backed up by workshops and access to outside resources such as Health Visitors and speech experts.

FINANCIAL REVIEW

Financial position

The financial results of the charity are set out on page 4. The charity, as normal, is dependant on government grants for the operation of the nursery. The Nursery received an OFSTED inspection on 27 February 2025 with an overall rating of inadequate. The manager and staff have worked tirelessly, with ongoing support from the local council, to address the issues. OFSTED have returned and confirmed that the issues have been addressed.

Reserves policy

The unrestricted general funds can be used in accordance with the charitable objectives at the discretion of the trustees. The aim is to hold sufficient reserves to cover four months of expenditure, although in reality the reserves now cover less than three months.This lower level of reserves is not expected to affect the charity's operations as long as it continues to receive regular income in the form of nursery grants.

Going concern

The charity has a net loss of £24,376 (2024 a net surplus of £7,870). The reserves have decreased to £20,222 for 2025 from £44,598 for 2024.

As described in the report of the trustees, financial position and reserves policy on page 1, the current economic environment is difficult, and the charity has reported an operating loss for the year and significant decrease in reserves. The trustees consider that the outlook presents significant challenges in terms of grant income and input costs. Whilst the trustees have instituted measures to preserve cash and secure additional income, these circumstances create material uncertainties over future results and cash flows.

The trustees have concluded that the combination of these circumstances represents a material uncertainty that casts significant doubt upon the company's ability to continue as a going concern and that, therefore, the company may be unable to realise its assets and discharge its liabilities in the normal course of business.

Nevertheless, after making enquiries and considering the uncertainties described above, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For these reasons, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Raunds Child Centre (Registered number: 05484125)

Report of the Trustees

for the Year Ended 31 August 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Induction and training of new trustees

New trustees tend to be appointed at the Annual General Meeting, having received the required votes. In most cases, these trustees are already familiar with the operations of the company. The main issue is that of confidentiality and new trustees are made fully aware of this importance.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05484125 (England and Wales)

Registered Charity number

1111660

Registered office

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

Principal address

Co/ Raunds Playgroup

The Mobile

Mountbatten Way

Raunds

Northamptonshire

NN9 6PA

Trustees

The trustees Mrs L G Cannon, G O Ogunremi, Mrs C A Nash and Mrs J K E Hawdon were the sole trustees for the whole period.

Company Secretary

Mrs L G Cannon

Independent Examiner

C Baird FCA

Willsons

Chartered Accountants

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

Raunds Child Centre (Registered number: 05484125)

Report of the Trustees

for the Year Ended 31 August 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 5 August 2026 and signed on its behalf by:

Mrs L G Cannon - Trustee

Independent Examiner's Report to the Trustees of

Raunds Child Centre

Independent examiner's report to the trustees of Raunds Child Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement - matters of concern identified

I have completed my examination.

I have identified a matter of concern in my report relating to a material uncertainty that casts significant doubt upon the charity's ability to continue as a going concern disclosed by the trustees, please refer to their going concern note for detail.

I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; and

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

C Baird FCA

The Institute of Chartered Accountants in England and Wales

Willsons

Chartered Accountants

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

21 August 2026

Raunds Child Centre

Statement of Financial Activities

for the Year Ended 31 August 2025

| 31.8.25 |  | 31.8.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Charitable activities | 121,914 |  | - |  | 121,914 |  | 146,009 |

Investment income | 2 | 1,098 |  | - |  | 1,098 |  | 1,036 |

Total | 123,012 |  | - |  | 123,012 |  | 147,045 |

EXPENDITURE ON

Charitable activities

Charitable activities | 145,858 |  | - |  | 145,858 |  | 137,645 |

Governance costs | 1,530 |  | - |  | 1,530 |  | 1,530 |

Total | 147,388 |  | - |  | 147,388 |  | 139,175 |

NET INCOME/(EXPENDITURE) | (24,376 | ) | - |  | (24,376 | ) | 7,870 |

RECONCILIATION OF FUNDS

Total funds brought forward | 44,598 |  | - |  | 44,598 |  | 36,728 |

TOTAL FUNDS CARRIED FORWARD | 20,222 |  | - |  | 20,222 |  | 44,598 |

Raunds Child Centre (Registered number: 05484125)

Balance Sheet

31 August 2025

| 31.8.25 |  | 31.8.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 1,137 |  | - |  | 1,137 |  | 805 |

CURRENT ASSETS |

Cash at bank and in hand | 31,039 |  | - |  | 31,039 |  | 55,635 |

CREDITORS |

Amounts falling due within one year | 8 | (11,954 | ) | - |  | (11,954 | ) | (11,842 | )

NET CURRENT ASSETS | 19,085 |  | - |  | 19,085 |  | 43,793 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,222 |  | - |  | 20,222 |  | 44,598 |

NET ASSETS | 20,222 |  | - |  | 20,222 |  | 44,598 |

FUNDS | 10

Unrestricted funds | 20,222 |  | 44,598 |

TOTAL FUNDS | 20,222 |  | 44,598 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Raunds Child Centre (Registered number: 05484125)

Balance Sheet - continued

31 August 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5 August 2026 and were signed on its behalf by:

L G Cannon - Trustee

Raunds Child Centre

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities Act 2011and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Property | - | 10% on cost

| Improvements to property | - | 20% on cost

| Equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Taxation

| The company charity is exempt from corporation tax on its charitable activities.

| Fund accounting

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

| trustees.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Leasing commitments

| Operating leases are written off against income on a straight line basis over the term of the lease.

Raunds Child Centre

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

1. | ACCOUNTING POLICIES - continued

| Leasing commitments

| Grants

| Grants received are disclosed within the fee income for the year in which the related expenditure takes place. Grants that specifically relate to future periods are carried forward as deferred income within creditors.

| Going concern

| The charity has a net loss of £24,376 (2024 a net surplus of £7,870). The reserves have decreased to £20,222 for 2025 from £44,598 for 2024.

| As described in the report of the trustees, financial position and reserves policy on page 1, the current economic environment is difficult, and the charity has reported an operating loss for the year and significant decrease in reserves. The trustees consider that the outlook presents significant challenges in terms of grant income and input costs. Whilst the trustees have instituted measures to preserve cash and secure additional income, these circumstances create material uncertainties over future results and cash flows.

| The trustees have concluded that the combination of these circumstances represents a material uncertainty that casts significant doubt upon the company's ability to continue as a going concern and that, therefore, the company may be unable to realise its assets and discharge its liabilities in the normal course of business.

| Nevertheless, after making enquiries and considering the uncertainties described above, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For these reasons, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

2. | INVESTMENT INCOME

| 31.8.25 |  | 31.8.24

£ | £ |

| Deposit account interest | 1,098 |  | 1,036 |  |

3. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.8.25 |  | 31.8.24

£ | £ |

| Independent examiner fee | 1,530 |  | 1,530 |  |

| Depreciation - owned assets | 379 |  | 268 |  |

| Other operating leases | 3,000 |  | 2,250 |  |

Raunds Child Centre

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TRUSTEES' REMUNERATION AND BENEFITS

| For year ended 31 August 2025 and 31 August 2024, no Trustees received remuneration.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

5. | STAFF COSTS

| 31.8.25 |  | 31.8.24

£ | £ |

| Wages and salaries | 109,635 |  | 108,850 |  |

| Social security costs | 2,390 |  | 1,624 |  |

| Other pension costs | 2,206 |  | 1,959 |  |

114,231 |  | 112,433 |  |

| The average monthly number of employees during the year was as follows:

| 31.8.25 |  | 31.8.24

| General staff | 6 |  | 7 |  |

| No employees received emoluments in excess of £60,000.

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Charitable activities | 146,009 |  | - |  | 146,009 |

| Investment income | 1,036 |  | - |  | 1,036 |

| Total | 147,045 |  | - |  | 147,045 |

| EXPENDITURE ON

| Charitable activities

| Charitable activities | 137,645 |  | - |  | 137,645 |

| Governance costs | 1,530 |  | - |  | 1,530 |

| Total | 139,175 |  | - |  | 139,175 |

| NET INCOME | 7,870 |  | - |  | 7,870 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 36,728 |  | - |  | 36,728 |

Raunds Child Centre

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| TOTAL FUNDS CARRIED FORWARD | 44,598 |  | - |  | 44,598 |

7. | TANGIBLE FIXED ASSETS

| Improvements |

| to |

| Property |  | property |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 15,000 |  | 17,128 |  | 18,740 |  | 50,868 |  |

| Additions | - |  | - |  | 711 |  | 711 |  |

| At 31 August 2025 | 15,000 |  | 17,128 |  | 19,451 |  | 51,579 |  |

| DEPRECIATION

| At 1 September 2024 | 15,000 |  | 17,128 |  | 17,935 |  | 50,063 |  |

| Charge for year | - |  | - |  | 379 |  | 379 |  |

| At 31 August 2025 | 15,000 |  | 17,128 |  | 18,314 |  | 50,442 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | - |  | 1,137 |  | 1,137 |  |

| At 31 August 2024 | - |  | - |  | 805 |  | 805 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | - |  | 806 |  |

| Social security and other taxes | 982 |  | 782 |  |

| Net wages | - |  | (770 | ) |

| Pension | 488 |  | 403 |  |

| Accrued expenses | 2,280 |  | 2,099 |  |

| Deferred grant income | 8,204 |  | 8,522 |  |

11,954 |  | 11,842 |  |

Raunds Child Centre

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.8.25 |  | 31.8.24

£ | £ |

| Within one year | 950 |  | 950 |  |

| Between one and five years | 1,188 |  | 2,138 |  |

2,138 |  | 3,088 |  |

10. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.9.24 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 44,598 |  | (24,376 | ) | 20,222 |  |

| TOTAL FUNDS | 44,598 |  | (24,376 | ) | 20,222 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 123,012 |  | (147,388 | ) | (24,376 | ) |

| TOTAL FUNDS | 123,012 |  | (147,388 | ) | (24,376 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.24 |

£ | £ | £ |

| Unrestricted fund | 36,728 |  | 7,870 |  | 44,598 |  |

| TOTAL FUNDS | 36,728 |  | 7,870 |  | 44,598 |  |

Raunds Child Centre

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

10. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted fund | 147,045 |  | (139,175 | ) | 7,870 |  |

| TOTAL FUNDS | 147,045 |  | (139,175 | ) | 7,870 |  |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted fund | 36,728 |  | (16,506 | ) | 20,222 |  |

| TOTAL FUNDS | 36,728 |  | (16,506 | ) | 20,222 |  |

| Net movement in funds included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted fund | 270,057 |  | (286,563 | ) | (16,506 | ) |

| TOTAL FUNDS | 270,057 |  | (286,563 | ) | (16,506 | ) |

11. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 August 2025.

12. | COMPANY STATUS

| The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member.