REGISTERED COMPANY NUMBER: 06484333 (England and Wales)

REGISTERED CHARITY NUMBER: 1155591

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

WYKE COMMUNITY & CHILDREN'S CENTRE LTD

(A COMPANY LIMITED BY GUARANTEE)

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

10

Independent Examiner's Report

11

Statement of Financial Activities

12

Balance Sheet

13

to

14

Cash Flow Statement

15

Notes to the Cash Flow Statement

16

Notes to the Financial Statements

17

to

23

TRUSTEES

A P Hinchcliffe

Mrs S Farkas

Miss A J Richardson

Miss H L Buckley

Mrs L C Keenan (appointed 3.12.25)

REGISTERED OFFICE

Huddersfield Road

Wyke

Bradford

BD12 8AA

REGISTERED COMPANY NUMBER

06484333 (England and Wales)

REGISTERED CHARITY NUMBER

1155591

INDEPENDENT EXAMINER

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

BANKERS

Barclays Bank

Bradford Market Street

Leicester

Leicestershire

LE87 2BB

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 March 2026. 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

Wyke Community & Children's Centre exists to support children, families and older people within Wyke, Bradford and the surrounding communities. The charity's objects are to enhance the development and education of children, particularly those below statutory school age, advance education, relieve poverty, sickness and distress, and provide facilities in the interests of social welfare for local residents.

The charity delivers these objectives through the provision of high-quality childcare, early years education, wraparound and holiday provision, family support activities, community engagement and partnership working with a range of local organisations and services.

Achievements and performance

The trustees are proud that Wyke Community & Children's Centre continues to provide outstanding early years education and childcare to local children and families. The Centre remains the only OFSTED Outstanding early years provider within Wyke and the surrounding area and is committed to ensuring that this high-quality provision remains accessible to all families regardless of income, background or personal circumstances.

During the year more than 1,000 children and family members benefited from the charity's services and activities through its nursery, preschool, baby room, wraparound and holiday provision, together with a programme of fully funded community events delivered throughout the year. These included activities and celebrations linked to key events such as Easter, National Play Day and Christmas, helping to ensure that children and families could access high-quality experiences regardless of their financial circumstances.

Demand for services remained exceptionally strong throughout the year and the charity continued to expand its reach whilst maintaining the quality, standards and personalised support that families have come to expect.

The charity operates within communities facing significant social and economic challenges. Many children attending the Centre live in areas experiencing high levels of deprivation and disadvantage, whilst a significant proportion of families receive disadvantage funding and require additional support. Trustees believe that access to outstanding early years education can play a vital role in improving life chances, reducing inequalities and supporting children to achieve their full potential.

The trustees remain committed to ensuring that financial barriers do not prevent children from accessing high-quality early years experiences. Through careful financial management, charitable funding and the reinvestment of surpluses, the charity continues to provide a heavily subsidised offer compared to many commercial childcare providers.

This includes high-quality learning resources, meals, wraparound childcare, holiday provision and additional support for families experiencing financial hardship or challenging personal circumstances. Trustees believe that every child should have access to the highest quality early years provision regardless of family circumstances.

The trustees recognise that exceptional outcomes for children are dependent upon the skills, knowledge and commitment of the staff team. Significant investment continued to be made in workforce development throughout the year, with the charity funding professional qualifications, specialist training and continuing professional development opportunities across a range of disciplines. A number of staff members are qualified or working towards qualifications at Level 5 and above, reflecting the organisation's commitment to developing a highly skilled workforce.

The charity actively supports staff to undertake further study by funding training costs and providing paid time to complete qualifications and professional development activities. Trustees view this investment as essential to maintaining outstanding provision, developing future leaders and ensuring children benefit from the latest evidence-based approaches to early years education and care.

Trustees recognise that the wellbeing of staff is fundamental to the delivery of high-quality services. During the year the charity continued to invest in staff wellbeing initiatives including Mental Health First Aid provision, wellbeing support and the exploration of additional measures designed to promote resilience, job satisfaction and staff retention.

Trustees remain committed to creating a positive workplace culture in which staff feel valued, supported and able to thrive.

The charity is particularly proud of the breadth of experiences available to children as part of its curriculum offer. Alongside high-quality early years education, children are provided with opportunities to engage in outdoor learning, community experiences, creative activities and enrichment opportunities that support their personal, social and emotional development.

Achievements and performance continued

Educational visits and experiences continued to form an important part of the children's learning journey. During the year the charity heavily subsidised opportunities such as farm visits and other enrichment activities, ensuring that all children could participate regardless of their family's financial circumstances.

A key element of the curriculum offer is the charity's Forest School programme delivered by a highly trained and experienced practitioner. Children regularly access outdoor learning experiences within the local woodland environment at Judy Woods participating in activities throughout the year and in all seasons. The programme is available to all children regardless of their individual circumstances and supports the development of confidence, resilience, independence, communication skills and a lifelong connection with the natural environment.

The charity further strengthened this provision during the year through the training of additional Forest School practitioners, increasing future capacity and ensuring that outdoor learning continues to develop as a key strength of the organisation.

Supporting children with special educational needs and disabilities (SEND) remained a major focus throughout the year. Demand for SEND support continued to increase and the charity provided enhanced staffing, specialist resources and tailored interventions to support children with additional needs. Dedicated SEND staff, targeted funding and strong partnership working with families and external professionals enabled children to access high-quality provision and receive support at the earliest possible stage.

The charity also continued to support vulnerable children and families, including children subject to safeguarding plans, children in need and families requiring additional support. Safeguarding remained a priority throughout the year and trustees maintained oversight of safeguarding arrangements, training and compliance.

FunCare wraparound and holiday services continued to provide valuable support to working families and remained an important part of the charity's offer. The Centre also delivered family engagement activities, learning opportunities and community events throughout the year, helping strengthen relationships between families, the Centre and the wider community.

Significant investment was made in the charity's facilities during the year to ensure children, families and staff continue to benefit from safe, welcoming and high-quality learning environments. The Centre underwent a comprehensive programme of refurbishment including the redecoration of all rooms and replacement flooring throughout the building. A new accessible bathroom facility was also installed further strengthening the charity's commitment to inclusion and accessibility.

Alongside improvements to learning environments trustees continued to invest in the safety, compliance and long-term sustainability of the building. Emergency lighting systems were upgraded and modernised improving safety arrangements throughout the Centre. The Board also commenced work on a Climate and Sustainability Plan and appointed a Sustainability Lead Practitioner to support environmental initiatives and promote sustainable practices across the organisation.

Trustees are committed to reducing the charity's environmental impact and are actively exploring further energy efficiency measures including LED lighting upgrades and renewable energy opportunities such as solar generation.

The charity now supports a significant number of children and families each year and continues to provide local employment, training and volunteering opportunities. Trustees remain proud that the organisation has evolved from its origins within the Children's Centre network into a financially sustainable charitable organisation that continues to place community need and public benefit at the centre of its decision making.

Historically, the Centre played a significant role within the Children's Centre and Sure Start network. As part of this commitment the charity continues to provide dedicated accommodation free of charge for community midwifery services. The Centre makes facilities available throughout the year, including periods when the nursery itself is closed, ensuring that expectant parents and families can continue to access local support within a familiar and accessible community setting

Achievements and performance continued

Trustees recognise the value of early intervention and partnership working and remain committed to supporting services that benefit local families and strengthen community wellbeing.

The charity continues to support family engagement, partnership working, community wellbeing and early intervention because trustees recognise the long-term benefits these services bring to local children and families.

The organisation's expertise is increasingly recognised beyond its own setting. During the year the charity established a dedicated Improvement Lead role to further strengthen quality assurance, curriculum development, professional practice and organisational improvement. This role has supported the continued delivery of outstanding provision whilst enabling the organisation to share effective practice with Bradford Local Authority and wider early years partners.

The charity also developed and implemented a new recruitment approach designed to attract and retain high-quality staff within a challenging recruitment environment. Elements of this work have subsequently been shared with local authority partners and early years networks as examples of effective practice.

Trustees are proud that the Centre is increasingly recognised as a source of expertise and good practice within the sector

Public benefit

We offer high quality nursery education through the free entitlement for all 2,3 and 4 year olds who meet a set government criterion enhancing their educational attainment.

To children the provision of high quality childcare and education delivered in purpose-built and well resourced settings enables children from disadvantaged areas to enjoy and achieve to their potential in regard to their physical social and intellectual development.

To families the provision of affordable and locally accessible day and sessional care enables parents and families to improve their economic well-being; parents are enabled to return to employment and/or training which contributes to lessening the impact of low income and unemployment on the health and well-being of families. All families are supported to access entitlements to Working and Childcare Tax Credits towards the cost of childcare fees and any entitlements attached to returning to work or education. Families receive support with parenting routines behaviour and safeguarding.

The trustees have given due regard to the Charity Commission's guidance on public benefit when planning activities and reviewing the charity's achievements and performance and are confident that the charity meets the criteria.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity is constantly developing its practice to meet the needs of children, parents and elderly in the local community.

Key performance indicators for the year were:

- To maintain or improve on the previous OFSTED judgement

- To maximise the number of service users in all aspects of the centres core provision

- To ensure 90% good or better feedback for service provision and delivery by service users

All staff work effectively to support children in meeting the seven areas of learning and the characteristics of effective practice in the Early Years Foundation Stage Framework.

Staff have individual development plans which consists of management targets as well as peer observation targets. These plans are evaluated on a regular basis.

We work closely with the local authority on the Quality Improvement Prioritisation and Support tool. We have implemented a focussed action plan which consists of OFSTED actions which we are working hard to achieve through our daily practice.

Children show good progress on the nursery cohort average point progress system. Children's progress is monitored termly and individual children action plans are implemented where children may be showing a risk of delay.

The occupancy of available places are stable and feedback rates the provision and its delivery at 95% good or better.

All staff receive refresher training in safeguarding children.

FINANCIAL REVIEW

Financial position

The charity continued to operate on a financially sustainable basis throughout the year. Income was generated through childcare fees, government-funded childcare entitlements, grants and charitable funding.

Trustees maintained careful oversight of income, expenditure and cash flow throughout the year and continued to invest in staffing, training, facilities and service improvements whilst maintaining appropriate financial controls.

Restricted funding continued to support a number of important activities including SEND provision, specialist staffing support, inclusive resources and future development projects.

During the year the charity received and administered Disability Access Funding, Early Years Inclusion Funding and the Early Years Expansion Grant. These funds enabled the charity to enhance support for children with additional needs and plan future improvements to facilities and service delivery.

Reserves policy

Wyke Community & Children's Centre's reserves policy was reviewed and updated in April 2026.

The Board of Directors has established a reserves policy to support the financial stability, resilience and long-term sustainability of Wyke Community & Children's Centre.

The Board has established a General Purpose Reserve to provide working capital, support cash flow requirements and protect the charity against unforeseen reductions in income or unexpected increases in expenditure.

The reserve also provides essential cash flow support, particularly where grant funding, contracts and other income streams are received in arrears. In determining the appropriate level of reserves, the Board considers the financial, operational, employment, premises and strategic risks facing the organisation.

The Board has established designated reserves where there are planned commitments or identified risks that cannot reasonably be met through anticipated future income alone. These reserves reflect:

- The organisation's responsibilities as an employer, including salary commitments, notice periods and potential redundancy liabilities.

- The organisation's responsibilities as a leaseholder, including obligations arising from a full repairing lease, future maintenance requirements and planned capital improvements.

- The need to maintain and replace operational assets, including IT equipment, furniture and learning resources.

- The charity's commitment to investing in future service development, organisational improvement and projects that further its charitable objectives.

In assessing the adequacy of reserves, the Board distinguishes between unrestricted funds that are freely available for the general purposes of the charity and restricted funds that must be applied for specific purposes in accordance with funding conditions. Restricted funds are therefore excluded from the calculation of free reserves available to meet general operating costs or unforeseen liabilities.

The reserves policy and the adequacy of reserve levels are reviewed annually as part of the budgeting and business planning process.

Actual unrestricted reserves available at 31 March 2026 were £286,480. Whilst this remains below the Board's desired reserve target of £400,000, as detailed below, it reflects the charity's continued investment in services, staffing, facilities and community provision.

The Board has prioritised the allocation of available reserves towards employment-related liabilities, including salary commitments and redundancy costs, with remaining reserves allocated towards premises, asset replacement and strategic development priorities.

Restricted funds totalling £18,947 are held separately and are not available for general use. This includes £3,630 of EYIF funding which is restricted to eligible staffing costs.

Reserves policy continued

Unrestricted Funds Represented By:

Desired reserves

Description of funds

General purpose reserve fund

£100,000

To provide working capital, support cash flow requirements and protect the charity against unforeseen reductions in income or unexpected increases in expenditure

Salaries reserve

£140,000

To provide for salary commitments, employer National Insurance and pension contributions during periods of financial uncertainty or unexpected operational disruption

Redundancy reserve

£80,000

To meet potential redundancy liabilities and associated notice period costs based on statutory minimum employment obligations.

Premises reserve

£25,000

To support lease obligations, future rental commitments and other premises-related liabilities associated with occupation of the charity's facilities

Premises reserve capital improvements

£30,000

To maintain, repair, improve and modernise premises held under a full repairing lease and to support accessibility, compliance and sustainability improvements

Asset replacement

£10,000

To replace and upgrade IT equipment, furniture, learning resources and other operational assets as required.

Strategic Development

£15,000

To support investment in new services, pilot projects, leadership development, SEND initiatives, community development opportunities and other projects that further the charity's objectives and long-term sustainability

Total

£400,000

CHALLENGES AHEAD

The trustees intend to continue developing services to meet increasing demand for high-quality childcare, early years education and family support within the local community.

Planned developments for the coming year include completion of the baby room outdoor learning redevelopment project, implementation of projects supported through the Early Years Expansion Grant, further development of SEND provision and continued enhancement of family support services.

Recognising the importance of communication and language development in the early years, the charity will commence a specialist speech and language development programme during 2026/27. The programme will combine staff training, in-setting coaching and targeted practitioner support delivered by a Highly Specialist Speech and Language Therapist with extensive experience of supporting children in areas of high social deprivation, specialist educational settings and therapeutic children's social care services.

Building upon the charity's commitment to workforce development, trustees are also exploring structured leadership coaching and development opportunities for senior leaders. This investment is intended to strengthen leadership capacity, support succession planning and ensure the organisation remains resilient as it continues to grow.

The charity has also become involved in discussions supporting the development of Bradford's Best Start Family Hub programme. Through its history as part of the Children's Centre and Sure Start network, together with its continued investment in family support and community engagement, the charity retains valuable knowledge, experience and understanding of local needs. Trustees welcome the opportunity to contribute this experience to the development of future family support services across the district.

The trustees recognise that the charity's objects extend beyond childcare and family support and include promoting the wellbeing of older residents within Wyke and the surrounding area. Whilst resources have historically been focused on meeting significant demand for childcare, SEND provision and family support services, trustees remain committed to this aspect of the charity's purpose.

During the coming year trustees intend to actively pursue grant funding and partnership opportunities that support wider community development. Particular areas of focus will include SEND support and advice services, youth programmes, family wellbeing initiatives, community development projects and activities that reduce isolation and improve opportunities for older residents.

The Board is also committed to reducing the charity's environmental footprint and improving long-term sustainability. Opportunities being explored include further LED upgrades, energy efficiency improvements and renewable energy projects, including solar generation, with the aim of reducing operating costs and reinvesting savings into frontline services. A Sustainability Lead Practitioner was appointed during the year to help embed sustainable practices across the organisation and support delivery of the charity's Climate and Sustainability Plan.

The trustees remain ambitious for the future of the charity. Demand for the Centre's services continues to grow and trustees recognise the opportunity to extend the charity's impact across the local community through the development of new services, partnerships and funding opportunities.

However, trustees are equally committed to ensuring that growth does not come at the expense of quality. The organisation's reputation has been built upon outstanding provision, strong relationships with families, a highly skilled workforce and an unwavering commitment to inclusion and accessibility. As the charity continues to develop, trustees will remain focused on protecting these core strengths whilst investing in the people, facilities and leadership required to support sustainable growth.

The Board's ambition is not simply to become larger, but to deepen the charity's impact, ensuring that more children, families and community members can benefit from the high-quality support, opportunities and experiences that have become synonymous with Wyke Community & Children's Centre.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Wyke Community & Children's Centre is a charitable company limited by guarantee governed by its Memorandum and Articles of Association, incorporated on 25 January 2008 and amended by special resolution on 5 March 2014.

The trustees are responsible for the strategic direction and governance of the charity. The Board met regularly throughout the year to review operational performance, financial management, safeguarding, staffing, compliance, risk management and future planning.

The Board was strengthened during the year through the appointment of additional trustees, bringing further skills, experience and capacity to support the organisation's future development. Trustees also undertook governance, safeguarding and compliance training to ensure effective oversight of the charity.

Day-to-day management of the charity is delegated to the Centre Manager and senior leadership team.

During the year trustees continued to strengthen governance and financial oversight arrangements, including improvements to bookkeeping processes, financial reporting and management information systems. Trustees remain committed to maintaining robust governance arrangements that support the charity's continued growth and development

Recruitment and appointment of new trustees

The charity generally recruits new trustees through personal contact and recommendation from existing trustees. An advert is placed on the website and nursery newsletter to encourage any new parent trustees to apply.

All trustees are routinely supplied with updates and information with regard to their role and are checked for suitability, including DBS check. All trustees have equal voting rights. The charity is organised so that the trustees meet regularly to manage its affairs.

Risk management

The trustees maintain a risk register and regularly review the principal risks facing the charity.

Particular attention was given during the year to staffing and recruitment, increasing demand for SEND provision, safeguarding responsibilities, funding arrangements and long-term premises security.

Trustees also recognise the importance of environmental sustainability, workforce resilience and leadership succession planning as part of the charity's long-term sustainability.

During the year a historical issue relating to pension contributions was identified. Trustees acted promptly to investigate the matter, obtain professional advice and notify the Charity Commission. Appropriate corrective action has been initiated and trustees continue to monitor progress to ensure the matter is fully resolved.

Approved by order of the board of trustees on 8 September 2026 and signed on its behalf by:

A P Hinchcliffe - Trustee

Independent examiner's report to the trustees of Wyke Community & Children's Centre Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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; or

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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A J Syddall M.A., F.C.A.

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

8 September 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Trading activities

2

895,058

85,257

980,315

677,161

Investment income

3

2,029

-

2,029

1,079

Other income

4,813

-

4,813

-

Total

901,900

85,257

987,157

678,240

EXPENDITURE ON

Raising funds

4

57,037

17,985

75,022

37,223

Charitable activities

5

Charitable activities

730,109

54,918

785,027

531,595

Other

-

-

-

420

Total

787,146

72,903

860,049

569,238

NET INCOME

114,754

12,354

127,108

109,002

Transfers between funds

13

(6,593

)

6,593

-

-

Net movement in funds

108,161

18,947

127,108

109,002

RECONCILIATION OF FUNDS

Total funds brought forward

178,319

-

178,319

69,317

TOTAL FUNDS CARRIED FORWARD

286,480

18,947

305,427

178,319

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

4,583

-

4,583

-

CURRENT ASSETS

Debtors

11

17,103

-

17,103

1,506

Cash at bank and in hand

291,531

18,947

310,478

186,170

308,634

18,947

327,581

187,676

CREDITORS

Amounts falling due within one year

12

(26,737

)

-

(26,737

)

(9,357

)

NET CURRENT ASSETS

281,897

18,947

300,844

178,319

TOTAL ASSETS LESS CURRENT LIABILITIES

286,480

18,947

305,427

178,319

NET ASSETS

286,480

18,947

305,427

178,319

FUNDS

13

Unrestricted funds

286,480

178,319

Restricted funds

18,947

-

TOTAL FUNDS

305,427

178,319

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 8 September 2026 and were signed on its behalf by:

A P Hinchcliffe - Trustee

Cash flows from operating activities

Cash generated from operations

1

126,960

111,191

Net cash provided by operating activities

126,960

111,191

Cash flows from investing activities

Purchase of tangible fixed assets

(4,681

)

-

Interest received

2,029

1,079

Net cash (used in)/provided by investing activities

(2,652

)

1,079

Change in cash and cash equivalents in the reporting period

124,308

112,270

Cash and cash equivalents at the beginning of the reporting period

186,170

73,900

Cash and cash equivalents at the end of the reporting period

310,478

186,170

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2026

2025

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

127,108

109,002

Adjustments for:

Depreciation charges

98

-

Interest received

(2,029

)

(1,079

)

(Increase)/decrease in debtors

(15,597

)

2,925

Increase in creditors

17,380

343

Net cash provided by operations

126,960

111,191

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.25

Cash flow

At 31.3.26

£

£

£

Net cash

Cash at bank and in hand

186,170

124,308

310,478

186,170

124,308

310,478

Total

186,170

124,308

310,478

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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

TAXATION

The 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.

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

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.

GOING CONCERN

The charity has considerable bank deposits and available unrestricted funds to support its continued operations. The charity and its predecessor organisation have operated from the current premises, owned by Bradford Council since 2000. Although the formal lease expired in January 2026, the Council has confirmed in writing that the existing terms will continue while discussions regarding renewal or purchase remain ongoing.

The trustees therefore do not consider this to present a material uncertainty in relation to going concern.

2.	TRADING ACTIVITIES

2026

2025

£

£

Fees received

980,315

677,161

3.	INVESTMENT INCOME

2026

2025

£

£

Deposit account interest

2,029

1,079

4.	RAISING FUNDS

OTHER TRADING ACTIVITIES

2026

2025

£

£

Cost of services and direct expenses

55,023

37,223

Childcare fee write-offs

19,999

-

75,022

37,223

5.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 6)

Totals

£

£

£

Charitable activities

784,547

480

785,027

6.	SUPPORT COSTS

Governance

costs

£

Charitable activities

480

7.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Independent examination fee

480

420

Depreciation - owned assets

98

-

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

9.	STAFF COSTS

2026

2025

£

£

Wages and salaries

603,622

458,213

Other pension costs

9,558

8,355

613,180

466,568

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

2026

2025

Office and administration

3

4

Nursery staff

36

33

39

37

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

10.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

4,681

DEPRECIATION

Charge for year

98

NET BOOK VALUE

At 31 March 2026

4,583

At 31 March 2025

-

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

15,098

1,506

Prepayments and accrued income

2,005

-

17,103

1,506

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

13,120

-

Social security and other taxes

10,872

6,357

Accruals and deferred income

2,745

3,000

26,737

9,357

13.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.25

in funds

funds

31.3.26

£

£

£

£

Unrestricted funds

General fund

178,319

114,754

(6,593

)

286,480

Restricted funds

Disability Access Funding SEND Provision

-

2,628

6,593

9,221

Early Years Special Needs and Enhanced Staffing

-

3,630

-

3,630

Early Years Expansion Grant

-

6,096

-

6,096

-

12,354

6,593

18,947

TOTAL FUNDS

178,319

127,108

-

305,427

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

901,900

(787,146

)

114,754

Restricted funds

Disability Access Funding SEND Provision

5,629

(3,001

)

2,628

Early Years Special Needs and Enhanced Staffing

57,242

(53,612

)

3,630

Early Years Expansion Grant

6,096

-

6,096

Pupil Premium Fund

16,290

(16,290

)

-

85,257

(72,903

)

12,354

TOTAL FUNDS

987,157

(860,049

)

127,108