REGISTERED COMPANY NUMBER: 04577926 (England and Wales)

REGISTERED CHARITY NUMBER: 1098976

Trustees' Report and

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Cawthorne Children's Centre

Page

Reference and Administrative Details

1

Trustees' Report

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Statement of Financial Position

8

to

9

Notes to the Financial Statements

10

to

18

TRUSTEES

Mr A Rose

Mr C E Prosser

Mrs S B Jewitt

Dr S L Keep (appointed 10.2.25)

Miss J E McNally (appointed 10.3.25)

COMPANY SECRETARY

Mr A Rose

REGISTERED OFFICE

Taylor Hill

Cawthorne

Barnsley

South Yorkshire

S75 4HB

REGISTERED COMPANY NUMBER

04577926 (England and Wales)

REGISTERED CHARITY NUMBER

1098976

INDEPENDENT EXAMINER

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

EXECUTIVE TEAM

Ms R Lofthouse

Ms L Skelley

Ms K Allsopp

Ms S Gooseman

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 January 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 2026).

OBJECTIVES AND ACTIVITIES

Objectives and activities

The principal objective of Cawthorne Childrens' Centre is to enhance the education and development of pre-school age children. The aims of the charity, for both the short and long term, are:

- to provide a safe and stimulating environment that encourages the physical, intellectual, language, emotional and social development of the children;

- to provide structured activities to develop childrens' skills enabling them to reach their full potential;

- to work alongside parents and carers in identifying a child's needs, monitoring and then responding appropriately;

- to work within a framework that ensures equality of opportunity for all.

By achieving our aims we will develop children during their time in the centre, which will contribute to having a successful centre with an excellent reputation and generating enquiries from parents for places for future years. Part of our strategy to for meeting our aims and objectives includes the trustees and centre managers regularly reviewing operational matters to identify any areas where developments can be made.

Public benefit

The trustees have had regard to the Charity Commission's guidance on public benefit.

Volunteers

The charity does not use volunteers in its day to day operations other than the trustees who volunteer their time to perform their duties as trustees.

ACHIEVEMENTS AND PERFORMANCE

During the period the Centre made a successful impact by continuing to enhance the development and education of children by encouraging parents and carers to understand and provide for the needs of their children through community groups.

The Centre was last visited by Ofsted in October 2022 and was rated as outstanding.

The charity monitors the number of sessions utilised as a key performance indicator and in the year ended 31 January 2026 this has been in line with our expectations as we are frequently operating nearly at capacity.

We also assess success by monitoring the provision of early years education and childcare. The Centre remained focused on providing a stimulating, inclusive and nurturing environment, with activities designed to support children's individual learning and development.

During the year the charity carried out the following activities to achieve its objectives:

- Running of the Baby Room provision for babies aged up to 18 months;

- Running of the Caterpillar room provision for children aged 18 months to 3 years;

- Running of the Butterfly room provision for children aged 3 to 4 years.

Our main achievement during the year ended 31 January 2026 was the continued successful delivery of high-quality childcare and early years provision to children and families within the local community.

Throughout the year, the Centre continued to provide a safe, caring and stimulating environment for the children in its care, while supporting their individual learning, development and wellbeing. The Centre also continued to work in partnership with parents and carers and to meet its ongoing regulatory and operational responsibilities.

Staff undertook training and professional development throughout the year to maintain and improve the quality of provision.

The Trustees and the Centre Management have put in place measures to ensure the viable operational management of Cawthorne Children's Centre, including more regular meetings, detailed forecasts and analysis of expenditure. Cawthorne Children's Centre regularly reviews and enhances its fundraising activities and applying for grants, where appropriate. A business plan has been prepared and is reviewed regularly. The business plan is being implemented and considers the wider offer of Cawthorne Children's Centre, including the re-opened provision for babies and further staff recruitment. This further strengthens the business, allowing it to cover the full age range of EYFS funding from baby through to school age and wrap around care.

FINANCIAL REVIEW

Reserves policy

The charity aims to have net current assets of £90,000, the threshold set was based on being approximately 3 months staffing costs. Although net current assets at year end is £124,797, staffing costs have increased since the reserves policy was last reviewed. When reviewing the current monthly staffing costs, 3 months worth is in line with net current assets at year end. Trustees are considering future capital improvements to the Centre which are will likely need to be funded from reserves.

Principal sources of income

The principal sources of income is funding from the local authority for funded sessions, coupled with payments from parents for non funded sessions, resources and other recharges. Total income of £528,464 is categorised in notes 2 to 5 (page 12) of the financial statements. Our biggest cost is staffing costs of £448,379. Costs are categorised in notes 7 to 12 (pages 13 to 14) of the financial statements.

Financial Performance

Cawthorne Children's Centre had an excess of expenditure over income of £19,511 (2025 income over expenditure: £36,185) and had unrestricted funds carried forward as at 31 January 2026 of £153,523 (2025: £162,639) and restricted funds carried forward of £41,575 (2025: £51,970).

There have been no significant events in the year ended 31 January 2026 that have impacted on the financial performance.

All unrestricted reserves of the Charity are used for the purposes of achieving the Charity's objectives and aims. The restricted reserves are used for capital expenditure and will be utilised by the depreciation of the long leasehold.

Cawthorne Children's Centre is as popular as ever and remains competitive in the market place, with numerous enquiries and a waiting list, which demonstrates the strength of the offering. Although Cawthorne Children's Centre is subject to influences from the wider economy, including inflationary pressures and increasing base costs, the Trustees and the Centre Management will continue to take measures to ensure Cawthorne Children's Centre's financial security.

The principal risk for the Centre is its reliance on funding received from the local authority in respect of the provision of funded early years childcare. The level of funding is determined externally by the Government and local authority. Changes to funding rates, eligibility criteria or the level of funding available could have an impact on the charity's future income and financial position.

To manage this risk, the Trustees and Centre Management have put in place an operational model which is regularly reviewed to ensure that the Centre's activities remain sustainable within the funding available. This includes maintaining an annual business plan and budget, monitoring occupancy and demand, and ensuring that staffing levels are appropriately aligned with the number of children attending and the applicable staff-to-child ratios.

The Trustees and Centre Management regularly monitor the charity's financial position and cash flow, prepare budgets and forecasts, and review expenditure to ensure that resources are used effectively.

The Trustees and Centre Management also maintain appropriate reserves to provide a level of financial resilience against fluctuations in income and unforeseen expenditure.

The early years childcare funding arrangements are kept under regular review, and the business plan and operational model are adjusted where necessary in response to changes in funding, demand, occupancy and staffing requirements.

The Trustees and Centre Management consider that these measures provide an appropriate framework for identifying, monitoring and managing the principal risks facing the charity.

Future plans

The Charity has no plans to expand its activities and will continue to strive to meet its existing charitable objectives in the community in which it operates by carrying out the same activities as it currently does.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Cawthorne Children's Centre is a charitable company limited by guarantee, incorporated on 30 October 2002 and registered as a Charity (1098976). The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under the Articles of Association.

The charity makes it's key decisions in trustees meetings which are held frequently.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the trustees are elected to serve for a period of one year after which they are eligible for re-election at the next Annual General Meeting.

New trustees receive guidance from existing trustees as part of their induction and training process.

Key management remuneration

The trustees set the remuneration levels of key management personnel by benchmarking against market rate salaries.

FUNDS HELD AS CUSTODIAN FOR OTHERS

The charity does not hold any funds as custodian trustee for other persons or organisations.

INDEPENDENT EXAMINER

Ian Bragger has been appointed as independent examiner for the ensuing year.

Approved by order of the board of trustees on 14 October 2026 and signed on its behalf by:

Mr A Rose - Trustee

Independent examiner's report to the trustees of Cawthorne Children's Centre ('the Company')

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

Ian Bragger ACA

The Institute of Chartered Accountants in England and Wales

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

Date: .............................................

31.1.26

31.1.25

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

-

-

-

(2

)

Charitable activities

3

Provision of education and childcare

526,444

-

526,444

494,211

Other trading activities

4

1,899

-

1,899

1,333

Investment income

5

121

-

121

141

Total

528,464

-

528,464

495,683

EXPENDITURE ON

Charitable activities

7

Provision of education and childcare

537,395

10,395

547,790

459,498

Other

185

-

185

-

Total

537,580

10,395

547,975

459,498

NET INCOME/(EXPENDITURE)

(9,116

)

(10,395

)

(19,511

)

36,185

RECONCILIATION OF FUNDS

Total funds brought forward

162,639

51,970

214,609

178,424

TOTAL FUNDS CARRIED FORWARD

153,523

41,575

195,098

214,609

CONTINUING OPERATIONS

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

31.1.26

31.1.25

Notes

£

£

FIXED ASSETS

Tangible assets

14

72,805

84,749

CURRENT ASSETS

Debtors

15

3,218

14,247

Cash at bank and in hand

208,343

187,164

211,561

201,411

CREDITORS

Amounts falling due within one year

16

(86,764

)

(71,551

)

NET CURRENT ASSETS

124,797

129,860

TOTAL ASSETS LESS CURRENT LIABILITIES

197,602

214,609

LEASES

17

(2,504

)

-

NET ASSETS

197,602

214,609

FUNDS

19

Unrestricted funds

153,523

162,639

Restricted funds

41,575

51,970

TOTAL FUNDS

195,098

214,609

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 14 October 2026 and were signed on its behalf by:

Mr A Rose - Trustee

Mr C E Prosser - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2026 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2026.

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following Account and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2026 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The 2026 charities SORP has been early adopted.

These accounts have been prepared on an accruals basis. The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated. No significant judgements or estimates have had to be made by management in preparing these financial statements other than as described in the following accounting policies.

The charity is a public benefit entity as defined by the regulations.

Going concern

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operation for the foreseeable future, thus they adopt the going concern basis of accounting in preparing the financial statements.

Income and debtors

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.

Income relating to both funded and non funded sessions is recognised in the month that the session relates to as the provision of the session is the performance obligation.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Expenditure and liabilities

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.

Right of use asset

-

Over the life of the lease straight line

Plant and machinery

-

33% on cost straight line and 15% on reducing balance

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.

Investment income, gains and losses are allocated to the appropriate fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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.

First time adoption of frs102 effective 1 january 2026

The charity has early adopted the 2026 charities SORP and the year end 31 January 2026 financial statements are the first set of financial statements of the charity to be presented under Charities SORP (FRS102) 2026.

No adjustment has been made to the year ended 31 January 2025 balances and funds brought forward at 01 February 2025 is in line with the year ended 31 January 2025 financial statements submitted.

The charity has been impacted by the new treatment of leases (as noted in the leasing note in the financial statements) and has recognised a right of use asset.

2.	DONATIONS AND LEGACIES

31.1.26

31.1.25

£

£

Donations

-

(2

)

3.	INCOME FROM CHARITABLE ACTIVITIES

31.1.26

31.1.25

Provision

of

education

and

Total

childcare

activities

£

£

Non funded sessions, resources and other recharges

223,586

262,021

Local authority funded sessions and other government funding

302,858

232,190

526,444

494,211

4.	OTHER TRADING ACTIVITIES

31.1.26

31.1.25

£

£

Fundraising events

1,899

833

Other income

-

500

1,899

1,333

5.	INVESTMENT INCOME

31.1.26

31.1.25

£

£

Deposit account interest

121

141

6.

REVENUE

Revenue from contracts with customers

Revenue from contracts with customers in 2026 is £223,586 (2025: £262,021), and revenue from other sources in 2026 is £304,878 (2025: £233,662).

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

£

£

Provision of education and childcare

544,595

3,195

547,790

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.1.26

31.1.25

£

£

Staff costs

448,379

370,179

Rent

700

700

Rates and water

4,304

4,244

Insurance

3,418

3,500

Light and heat

6,435

7,158

Telephone

2,185

2,199

Advertising

582

374

Sundries

211

119

Other establishment costs

2,075

2,033

Other office costs

5,419

3,942

Cleaning

5,352

6,550

Training

1,034

1,144

Resources

35,758

25,849

Repairs and maintenance

11,562

9,615

Bank charges

35

5

Bad debts

133

2,327

Depreciation

17,013

16,311

544,595

456,249

The charges for the independent examination during the year was £1,906 (2025: £1,765).

9.	SUPPORT COSTS

Governance

costs

£

Provision of education and childcare

3,195

10.	NET INCOME/(EXPENDITURE)

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

31.1.26

31.1.25

£

£

Depreciation - owned assets

17,013

16,311

Other operating leases

700

700

11.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

12.	STAFF COSTS

31.1.26

31.1.25

£

£

Wages and salaries

410,993

344,953

Social security costs

30,443

19,284

Other pension costs

6,943

5,942

448,379

370,179

The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the centre for the year was £125,514 (2025: £116,753).

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

31.1.26

31.1.25

Practitioners

15

13

Catering

2

3

Senior Managers

4

4

21

20

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

13.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

(2

)

-

(2

)

Charitable activities

Provision of education and childcare

489,519

4,692

494,211

Other trading activities

1,333

-

1,333

Investment income

141

-

141

Total

490,991

4,692

495,683

EXPENDITURE ON

Charitable activities

Provision of education and childcare

444,411

15,087

459,498

NET INCOME/(EXPENDITURE)

46,580

(10,395

)

36,185

RECONCILIATION OF FUNDS

Total funds brought forward

116,059

62,365

178,424

TOTAL FUNDS CARRIED FORWARD

162,639

51,970

214,609

14.	TANGIBLE FIXED ASSETS

Short

Right of

Plant and

leasehold

use asset

machinery

Totals

£

£

£

£

COST

At 1 February 2025

378,908

-

41,321

420,229

Additions

-

3,018

2,051

5,069

At 31 January 2026

378,908

3,018

43,372

425,298

DEPRECIATION

At 1 February 2025

297,896

-

37,584

335,480

Charge for year

15,700

604

709

17,013

At 31 January 2026

313,596

604

38,293

352,493

NET BOOK VALUE

At 31 January 2026

65,312

2,414

5,079

72,805

At 31 January 2025

81,012

-

3,737

84,749

15.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

2,844

5,591

Prepayments and accrued income

374

8,656

3,218

14,247

16.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

1,196

9,362

Social security and other taxes

7,164

4,582

Other creditors

4,847

3,477

Accruals and deferred income

73,557

54,130

86,764

71,551

Deferred income at year end was £70,802 (2025: £51,454 - released in full in 2026) which relates to income for February 2026 sessions onwards.

17.

LEASING

Lease liabilities

Minimum lease payments fall due as follows:

31.1.26

31.1.25

£

£

Gross obligations repayable:

Within one year

700

-

Between one and five years

2,100

-

2,800

-

Finance charges repayable:

Within one year

144

-

Between one and five years

152

-

296

-

Net obligations repayable:

Within one year

556

-

Between one and five years

1,948

-

2,504

-

The charity has recognised land as a right of use asset. Land is leased from Barnsley Metropolitan Borough Council and the lease runs until 31 March 2030. An annual payment of £700 is paid and this was the cash outflow in the year.

The right of use asset and a lease liability have been recorded from 01 February 2025 and a discount rate of 8% has been used being an estimate of the obtainable borrowing rate. Since initial recognition there have been no events requiring the lease liability to be remeasured.

During the year ended 31 January 2026, an interest expense of £185 has been recognised in the Statement of Financial Activities along with a depreciation charge on the right of use asset of £604.