## ,[eaion] NeWy Rainbow Early Years “Rai AVONi ue TREASURERS REPORT 2025 ## the Financial Year Ending 315* August 2025 The accounts, for the year ending 31st August 2025 have been produced for presentation to the Trustees of the pre-school and the final copies of the Balance Sheet and Income and Expenditure report are attached at the end of this report. The Income and Expenditure Account shows the operating income and expenditure for the year. During the financial year the group has **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Received|income|of|£189,328|£141,388| |From|which|there|has been|expenditure|of|£159,247|£118,320| |Resulting|in a|surplus|of|£ 30,081|£|23,068| **----- End of picture text -----**
By comparison with the previous financial year an increase in operating profits of plus £7,013. Fundraising has resulted in an additional £2,298 being added to the ringfenced fundraising amount bringing it to £7,477 held in reserved funds at the end of this financial year. The Balance Sheet As at 315! August 2025 shows the book balance of monies held by the PreSchool as follows:- **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Lloyds|Bank Treasurers|Current Account|£39:935| |Lloyds|Deposit Account|£67,929| |Operating|cash|income|held|in|petty|cash|£|49| |Manager's|Large|Purchases|Account|£|250!| |Giving|total|cash|assets|of|£108,163| |The|Pre-school|has|outstanding|debtors|to|the|value|of|£|2,4922| |Therefore the|total|current|assets|are|£110,655| |However,|there|are|current|liabilities|amounting|to|E|4,995| |Resulting|in|net assets|of|£105,660| **----- End of picture text -----**
'The Manager's large purchase account has been set up to record the withdrawal of petty cash funds in August 2023 by the then manager of the setting (this is not the current manager) to purchase equipment on behalf of the pre-school. The items purchased or a reimbursement of the amount held are still awaited, 2 The debtors figure is made up of £848 outstanding fees and £1,644 to be reimbursed from HMRC for PAYE refund due to SMP. HMRC have been contacted for repayment. The creditors figure is made up of the remaining amount on an annual invoice from the company providing HR and H&S support ANDa disputed invoice from the previous book keeper with whom there is ongoing correspondence. Continued... a : **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |ys| |reorder fund| |||.|tata noted that of the accumulated|fund figure contains amounts are required to be| |ola|in|tne event|of closure.|These amounts|are|for| |Redundancy and|notice contingenc| |Building|ai|u|ded| |Q|'sposal and making good|the land|£|15,000| |Grant/fee reimbursement|£|13,726| |3|months funning|costs| |:|£|5,009| |Ringfenced|amounts:| |Fundraising|£7477| |Grants and|Donations|(St. James Trust grant)|£|1,800| |WC|ringfenced|grants| |ISF|£|6,796| |EYPP|£°3;236| |DAF|£|910| |Giving a total|reserved amount|of|£74,164| |Leaving a general unreserved|fund|to carry forward|of|£|31,496**| |Resulting|in|a|total accumulated|fund|to carry forward|of|£105,660| **----- End of picture text -----**
** Note that there is a commitment of expenditure for the next 4 years to Citation Limited for Health and Safety and HR support, put in place prior to the current management structure of the pre-school, of a minimum of £3536 (charged for March 2025 to February 2026) increasing by the greater of RPI (4.5% at the time of reporting) or 3%. At a minimum the setting is looking at the following minimum amounts committed per year **----- Start of picture text -----**
|||| |---|---|---| |2026-2027|£|3696| |2027-2028|£95386)| **----- End of picture text -----**
These amounts are budged for within annual expenditure. See attached Income and Expenditure report and Balance Sheet HEE. **----- Start of picture text -----**
_fbow Early Years Pre-school
ancome and Expenditure Account
**----- End of picture text -----**
## Charity Registration Number 1016250 For the year ended 31 August 2025 |||||2024-2025|||2023-2024|| |---|---|---|---|---|---|---|---|---| |Receipts|||:|:|~|~|.|£| |Childcareincome
;
Other
income||Fees
WCGrant Funding
MilkGrant
EYPP
ISF Income
DAFIncome
Uniform/Clothing Income
Snack and Lunch Income|21,331
143,378
0
3272
7200
910
198
9395|176,091||20,560
106,566
0
1827
5400
828
230|135,181|| |Fundraising||InterestReceived
FundraisingIncome|622
3022|10215||474
3703|704|| |TOTALRECEIPTS
Payments||GrantsandDonations|0|3,022|189,328|1800|5,503|141,388| |RunningCosts||Uniform/ClothingSpend|380|||157||| |||DBS Checks|550|||168||| |||MilkSpend
Consumabies|-3
3680|||0
3863||| |||Food Consumables|3150|||36||| |||Staff refreshments|0|||7||| |||Licences|212|||376||| |||Membershipsand Subscriptions|760|||414||| |||Repairs and Renewals|2282|||1909||| |||adjustment romprevfy||||-32||| |||Electricity|3447|||3496||| |||Water Rates|424|||477||| |||Rates|299|||863||| |||WebHosting|216|||204||| |||Equipment|1276|||2000||| |||Internet&Telephone|743|||655||| |||Printing|0|||3||| |||Advertising and Promotion|0|||58||| |||Leasing Payments|200|||200||| |||AccountancyFees|3495|||3304||| |||Bank/FinanceCharges|-1045|||202||| |||Insurance|1671|||841||| |||Health and Safety|1668|||1644||| |||Human Resources|1868|||1802||| |||Refuse costs|419|||532||| |||MotorExpenses|0|||91||| |||Grants andDonationsSpend|4366|||-1415||| |||adjustmentromprevfy||||113||| |||ISFspend|404|||7168||| |||EYPP spend|36|||1827||| |||DAFspend|0|||828||| |||Fundraisingspend|724|31222||746|32537|| |Staffing||StaffSalaries|124,539|||83,252||| |||Employers NI|8,168|||0||| |||Employers Ni Allowance|-7,998|||||| |||Pension Employers|1,741|||1454||| |||StaffTraining|1,416|||922||| |||StaffUniform and Clothing|0|127,866||71|85,699|| |||||159,088|||118,236|| |||Bad Debts Written Off||162|||83|| |||Rounding adjustments|Soc eer:§|||ec? ¥||| |TOTALPAYMENTS|||||159,247|||118,320| |SURPLUSINCOME||OVEREXPENDITURE|||30,081|||23,068| _abow Early Years Pre-school galance Sheet Charity Registration Number As at 31 August 2025 1016250 (2 > |—
Bank
LloydsCurrentAccount
LloydsDepositAccount
ExManager'sLargePurchasesAccount
PettyCash held|—
Bank
LloydsCurrentAccount
LloydsDepositAccount
ExManager'sLargePurchasesAccount
PettyCash held|Seaeeee
39,935
6,510
67,929
67.306
250
260
49
80|Seaeeee
39,935
6,510
67,929
67.306
250
260
49
80|Seaeeee
39,935
6,510
67,929
67.306
250
260
49
80|Seaeeee
39,935
6,510
67,929
67.306
250
260
49
80| |---|---|---|---|---|---| |arPie|oth
er creditors|ppt
4,995|108,163|pits
4,438|74,146| |ak waseke|||-2,503.00
105,660||1,433.00
75,579| |Total Funds|Accumulated Reserves bf|75,579||52,511|| |Totalfunds|Netprofit/(loss)|30,081|105,660|23,068|75,579| |Held as|Ringfenced Reserved Funds||||| ||ISF|6,796||0|| ||EYPP|3,236||0|| ||DAF|910||0|| ||Grants and Donations||||| ||Lottery (grant paid back in year)|0||4,299|| ||St James Trust|1,800||1,800|| ||Fundraising|7,477||5,179|| ||Reserved contingency Fund||||| ||Closure Costs:-||||| ||Redundancy and notice|20,211||15,257|| ||Building Disposal|15,000||15,000|| ||Grant/fee reimbursement|13,726||10,594|| ||3 months running costs|5,009||4,504|| ||||74,164||56,633| ||Unreserved||31,496||18,946| ||||105,660||75,579| | | ae **----- Start of picture text -----**
| _ CHARITY COMMISSION | Independent examiner's report on the
L | FOR ENGLAND AND WALES accounts
**----- End of picture text -----**
Section A Independent Examiner's Report Report to the trustees/ Rainbow Early Years Pre-school members of - On accounts for the year | 31° August 2025 Charity no | 1016250 | ended (if any) Set out on pages | | report to the trustees on my examination of the accounts of the above charity (“the Trust’) for the year ended 31/08/2025. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Acct. Independent |! have completed my examination. | confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records; or e the accounts did 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. | 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. * Please delete the words in the brackets if they do not apply. Signed: Date: Relevant professional qualification(s) or body (if any): Address: | 1 Stonelea Hilperton Wiltshire IER 1 Oct 2018 ## Section B ## Disclosure Only c omplete if the examiner needs to highlight materiahad mattareatters of concer (see CC32, Independent examination of charity accounts: directions anc guidance for examiners) Give here brief details of any items that the examiner wishes to disclose IER 2 Oct 2018