Digitally Signed Document Document ID: E39C4C39D83C28
## Document Details
GREATBARD-Charities report - 25.2-CHA- **Filename:** KHING-20260319.PDF **Client of:** Simpson Accountancy
## Signature Details
**Name:** Kathy King **Email:** kathyking32@outlook.com **Date & Time:** 16/04/2026 09:51:08 AM (BST) **IP Address:** 92.26.95.24 Kathy King agrees and approves the contents of **Signing Statement:** this document.
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**REGISTERED CHARITY NUMBER: 1000159**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 August 2025**
## **for**
## **Great Bardfield Pre-School**
Simpson Accountancy Limited Unit 6 Cherrytree Farm Blackmore End Road Sible Hedingham Essex CO9 3LZ
**Great Bardfield Pre-School**
**Contents of the Financial Statements for the year ended 31 August 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|8|
|**Detailed Statement of Financial Activities**||9||
**Great Bardfield Pre-School**
## **Report of the Trustees for the year ended 31 August 2025**
The trustees 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).
## **ACHIEVEMENTS AND PERFORMANCE**
Great Bardfield Pre-school was inspected by Ofsted on the 17th January 2019 who rated the overall provision of service as being good. The comments were as follows:
'Educational activities provided by staff help to build on what children know, can remember and do. Children sustain particularly good levels of concentration. For example, during group story time, staff sit with them, helping to support and extend their ideas. Children are confident to interact. For instance, they offer suggestions about what will happen next to the three little pigs.'
'The manager and staff vary their teaching approach to support all children's different abilities. Time is taken to ensure that information from parents and advice from other professionals are implemented to help children achieve targets.'
'Staff have high expectations of children's behaviour. They are positive role models who politely interact with colleagues to set a good example for children. As a result, children learn to be patient, take turns and use 'kind hands'. This encouraging behaviour management helps children to feel safe and secure.'
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1000159
## **Principal address**
Braintree Road Great Bardfield Braintree Essex CM7 4RN
## **Trustees**
M Aston Chair P Boorman Treasurer
## **Independent Examiner**
Simpson Accountancy Ltd Simpson Accountancy Limited Unit 6 Cherrytree Farm Blackmore End Road Sible Hedingham Essex CO9 3LZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ M Aston - Trustee
Page 1
**Independent Examiner's Report to the Trustees of Great Bardfield Pre-School**
## **Independent examiner's report to the trustees of Great Bardfield Pre-School**
I report to the charity trustees on my examination of the accounts of Great Bardfield Pre-School (the Trust) for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Simpson Accountancy Ltd The Chartered Institute of Management Accountants
Simpson Accountancy Limited
Date: .............................................
Page 2
**Great Bardfield Pre-School**
## **Statement of Financial Activities for the year ended 31 August 2025**
|2025
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
172,063
Investment income
2
326
**Total**
172,389
**EXPENDITURE ON**
Raising funds
140,177
Other
17,985
**Total**
158,162
**NET INCOME/(EXPENDITURE)**
14,227
**RECONCILIATION OF FUNDS**
Total funds brought forward
42,045
**TOTAL FUNDS CARRIED FORWARD**
56,272|2024
Total
funds
£
142,214
4
142,218
126,485
17,308
143,793
(1,575)
43,620
42,045|
|---|---|
The notes form part of these financial statements
Page 3
## **Great Bardfield Pre-School**
## **Balance Sheet 31 August 2025**
|||||||||||2025||2024|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Unrestricted||Total|
|||||||||||fund||funds|
|||||Notes||||||£||£|
|**CURRENT ASSETS**|||||||||||||
|Cash at bank and in hand||||||||||55,161||40,910|
|**CREDITORS**|||||||||||||
|Amounts falling due within one year||||6||||||1,111||1,135|
|**NET CURRENT**|**ASSETS**|||||||||56,272||42,045|
|**TOTAL ASSETS LESS CURRENT**|||||||||||||
|**LIABILITIES**||||||||||56,272||42,045|
|**NET ASSETS**||||||||||56,272||42,045|
|**FUNDS**||||7|||||||||
|Unrestricted funds||||||||||56,272||42,045|
|**TOTAL FUNDS**||||||||||56,272||42,045|
|The
financial|statements|were|approved|by|the|Board|of|Trustees|and|authorised|for|issue
on|
|............................................. and were signed on its behalf by:|||||||||||||
............................................. M Aston - Trustee
The notes form part of these financial statements
Page 4
**Great Bardfield Pre-School**
## **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 charity, 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 Charities Act 2011. 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 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**||||
|---|---|---|---|
||2025|2024||
||£|£||
|Deposit account interest|326||4|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Page 5
continued...
**Great Bardfield Pre-School**
## **Notes to the Financial Statements - continued for the year ended 31 August 2025**
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|All Employees
No employees received emoluments in excess of £60,000.
**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2025
2024
9
9
Unrestricted
fund
£
142,214
4
142,218
126,485
17,308
143,793
(1,575)
43,620
42,045|
|---|---|
Page 6
continued...
**Great Bardfield Pre-School**
## **Notes to the Financial Statements - continued for the year ended 31 August 2025**
## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Taxation and social security
Other creditors
**7.**
**MOVEMENT IN FUNDS**
At 1.9.24
£
**Unrestricted funds**
General fund
42,045
**TOTAL FUNDS**
42,045
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
172,389
**TOTAL FUNDS**
172,389
**Comparatives for movement in funds**
At 1.9.23
£
**Unrestricted funds**
General fund
43,620
**TOTAL FUNDS**
43,620
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
142,218
**TOTAL FUNDS**
142,218|2025
2024
£
£
(1,699)
(1,699)
588
564
(1,111)
(1,135)
Net
movement
At
in funds
31.8.25
£
£
14,227
56,272
14,227
56,272
Resources
Movement
expended
in funds
£
£
(158,162)
14,227
(158,162)
14,227
Net
movement
At
in funds
31.8.24
£
£
(1,575)
42,045
(1,575)
42,045
Resources
Movement
expended
in funds
£
£
(143,793)
(1,575)
(143,793)
(1,575)|
|---|---|
continued...
Page 7
**Great Bardfield Pre-School**
## **Notes to the Financial Statements - continued for the year ended 31 August 2025**
## **7. MOVEMENT IN FUNDS - continued**
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 funds**||||
|General fund|43,620|12,652|56,272|
|**TOTAL FUNDS**|43,620|12,652|56,272|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
314,607
314,607|Resources
Movement
expended
in funds
£
£
(301,955)
12,652
(301,955)
12,652|Resources
Movement
expended
in funds
£
£
(301,955)
12,652
(301,955)
12,652|
|---|---|---|---|
||||12,652|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2025.
Page 8
## **Great Bardfield Pre-School**
## **Detailed Statement of Financial Activities for the year ended 31 August 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Admissions
Misc Income
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Wages
Training
**Other**
Shared costs incurred
**Support costs**
**Management**
Insurance
Advertising
Sundries
Water Cooler
**Other**
Repairs and renewals
**Governance costs**
Accountancy and legal fees
Ofsted
Total resources expended
**Net income/(expenditure)**|2025
£
170,849
1,214
172,063
326
172,389
139,203
974
140,177
3,038
1,240
230
8,010
238
9,718
4,442
587
200
787
158,162
14,227|2024
£
140,446
1,768
142,214
4
142,218
121,423
5,062
126,485
5,359
913
262
8,003
152
9,330
2,005
564
50
614
143,793
(1,575)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 9