Charity registered number 1017425
Marshfield Pre-School Report and Accounts 31 August 2025
Marshfield Pre-School Registered number: 1017425 Annual report of the trustees
Marshfield pre-school is a registered charity (number 1017425). The charity's registered address is Marshfield Pre-school, Hayfield, Marshfield, Chippenham, Wilts SN14 8RA
Objective of the charity The objective of Marshfield Pre-School is to offer accessible childcare for all (through low pricing) and to provide children with the opportunity to learn through play, meeting the teaching guidelines for children of pre-school age. It provides a high standard of care and received a good OFSTED report in 2019. The pre-school is a well used and vital facility in Marshfield, enabling children to mix with other local children, develop social skills and make friends with whom they will attend the local primary school. We also provide a holiday club for all children from 2-11 years. We are open from 7.30am to 6pm 51 weeks of the year.
Trustees The trust members who held office last year were:
D Sayce K Tapper G Hollis N Stewart M Edwards C Loney
Reserves Policy
There are reserves of £202,348 (2024 - £150,464). Of these funds it is considered prudent to maintain a working capital reserve of £15,000. Future projects which will also require some of this reserve include refurbishment of the back garden.
The Trustees decided that an Emergency fund should always be held on deposit and only used if the Pre-school faces financial hardship. Should this money be needed fundraising events will be held to replace it as soon as possible.
Obligations of the Trustees
Marshfield Pre-school raised money and received grants to build an extension to Marshfield Community centre. The extension was completed in January 2004. The extension owned by Marshfield Community Association (registered charity 297306) and the Pre-school has committed toa 15 year lease which started on 19 January 2004, and is currently in the process of being renewed.
Trustees’ Responsibilities The Trustees are required under the Charities Act 1993 to prepare accounts for each financial year which give a true and fair view of the charity's financial activities during the year and of its position at the end of the year (unless the charity is entitled to prepare accounts on the alternative receipts and practicepaymentsand:basis). In preparing accounts giving a true and fair view, the trustees should follow best
select suitable accounting policies and apply them consistently, make judgements and estimates that are reasonable and prudent, State whether applicable accounting standards and Statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts, Prepare the accounts on a going concern basis unless it iS appropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the accounts comply with applicable law and regulations. They are also responsible for Safeguarding the assets of the othercharityirregularities, and hence for taking reasonable steps for hte prevention and detection of fraud and
This report was approved by the trustees on date and signed on their behalf.
’ Saves TO . Chairperson
Marshfield Pre-School Independent Examiner's Report
Independent Examiner's report to the Trusteess of Marshfield Pre-School to 6 We report on the accounts of the charity for the year ended 31 August 2025, which are Set out on the pages 4
Respective Responsibilites of Trustees and Examiner As the charity's Trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 ("the Act") does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7) of the Act, whether particular matters have come to my attention. Basis of Independent Examiner's Report Our examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unsual items or disclosure in teh accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently i do not express and audit opinion on the view given in the accounts.
theseWe haveaccounts.not carried out an audit or any other review, and consequently we do not express any opinion on
Independent Examiner's Statement In connection with my examination, no matter has come to to my attention: 1. Which gives me reasonable cause to believe that in any material respect the requirements: - To keep accounting recorsd in accordance with section 41 of the Act, and - To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act, except as disclosed in Note 1(a) of the accouns, have not been met, or
reached.2. To which, in my opinion, attention should be drawn to enable proper understanding of the accounts to be
Jahanzab Arvrad
Easy Accounts & Tax Chartered Certified Accountants
C/O Easy Tax - Argentum 510 Bristol Business Park Coldharbour Lane Bristol BS16 1EJ Date: 09/01/2026
Marshfield Pre-School
Income and Expenditure for the year ended 31 August 2025
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|||||
|---|---|---|---|
|Notes|2025|2024|
|£|£|
|Income|
|371,118|268,349|
|Direct expenses|(23,045)|(17,282)|
|Surplus|348,073|251,067|
|Administrative expenses|(298,513)|(229,314)|
|Other operating|income|1,299|1,490|
|2|50,859|23,243|
|Interest receivable|1,025|962|
|Surplus/(deficit)|for the year|51,884|24,205|
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Marshfield Pre-School Balance Sheet
as at 31 August 2025
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||||||
|---|---|---|---|---|
|Notes|2025|2024|
|Fixed|[assets]|£|£|
|Tangible assets|3|25,507|28,696|
|25,507|28,696|
|Current|assets|
|Debtors|4|14,638|10,626|
|Cash at bank and|in hand|209,983|155,603|
|224,620|166,229|
|Creditors:|amounts|falling|due|within|
|one year|5|(47,780)|(44,461)|
|Net Current Assets|176,840|121,768|
|Total assets less current liabilities|202,348|150,464|
|Net|Assets|
|202,348|150,464|
|Funds|of the|Charity|
|Emergency Fund|28,000|28,000|
|General Fund|6|174,348|122,464|
|Total reserves|202,348|150,464|
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D Sayce
Approved by the Trustees on date
Marshfield Pre-School Notes to the Accounts
for the year ended 31 August 2025
1 Accounting policies
Basis of preparation
The accounts have been Prepared on the accruals basis.
Income
Income represents the value of grants received and fees charged for services
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land and building
Straight line over the period of the lease
Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2 Operating profit 2025 2024 This £ £ is stated after charging: Depreciation of owned fixed assets 3,188 3,188 3 Tangible fixed assets
Land & buildings Cost £ At 1 September 2024 55,796 At 31 August 2025 55,796 Depreciation At 1 September 2024 27,100 Charge for the year 3,188 At 31 August 2025 30,288 Net book value At 31 August 2025 25,507 At 31 August 2024 28,696
4 Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade debtors | |||
| Provision for bad debts | 17,020 | 13,008 | |
| (2,382) 14,638 |
(2,382) 10,626 |
||
| 5 | Creditors:amountsfallingduewithinoneyear | 2025 | 2024 |
| £ | £ | ||
| Trade creditors | |||
| Other taxesand socialsecuritycosts Other creditors |
1,551 701 |
1,738 701 |
|
| 45,529 | 42,022 | ||
| 47,780 | 44,461 | ||
| 6 | Funds | ||
| General £ |
Emergency £ |
||
| At 1 September 2024 Surplusfortheyear Transfer |
122,464 51,884 |
28,000 - |
|
| At 31August2025 |
7 174,348 |
= 28,000 |
6 Funds
Marshfield Pre-School Detailed income and expenditure for the year ended 31 August 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income | ||
| 371,118 | 268,349 | |
| Direct costs | ||
| (23,045) | (17,282) | |
| ' | ||
| 348,073 | 251,067 | |
| Administrativeexpenses Otheroperatingincome |
(298,513) 1,299 |
(229,314) 1,490 |
| Operatingsurplus | 50,859 | 23,243 |
| Interest receivable | ||
| 1,025 | 962 | |
| Surplus | ||
| 51,884 | 24,205 |
Surplus
Marshfield Pre-School Detailed income and expenditure for the year ended 31 August 2025
| 2025 | 2024 | |
|---|---|---|
| Income | £ | £ |
| Sales | ||
| Member's Fees | ||
| Member'sfeesforprevious year Revenue grant Nursery grant DinnerMoney Fundraising Donation |
144,692 2,049 30,044 118,770 66,451 765 8,347 |
143,690 - 627 109,862 13,054 651 465 |
| Direct costs | 371,118 | 268,349 |
| Purchases | ||
| School Dinners | ||
| Forest school | 17,009 | 12,953 |
| Holiday clubexpenses Consumables |
1,113 235 4,688 |
45 344 3,940 |
| 23,045 | 17,282 | |
| Administrative expenses | ||
| Employee costs: | ||
| Wagesandsalaries Pensions |
243,574 | 181,501 |
| Employer'sNI Staff trainingandwelfare Travelandsubsistence PLAInsurance CourseFees and Manuals Uniforms GiftsandStaffIncentives AGM costs |
4,360 11,043 244 122 2,116 1,725 482 968 |
2,903 8,055 (13) 117 2,038 948 287 201 |
| Computercosts DBSCheck |
252 2,059 465 |
37 250 273 |
| Premises costs: | 267,408 | 196,597 |
| Rent | ||
| Waste Lightandheat |
10,038 1,456 2,163 |
6,778 1,038 2,058 |
| General administrative expenses: Telephoneandfax Postage Stationeryand printing Subscriptions Bank charges Equipmentexpensed Software Website |
13,657 832 z 1,665 1,224 106 698 1,536 354 |
9,874 992 2 871 827 140 1,430 1,467 421 |
| Repairsand maintenance Depreciation Bad debts |
4,330 3,188 |
8,864 3,188 |
|---|---|---|
| Ofsted registration Events Sundryexpenses |
- 220 2,505 369 |
2,360 220 676 674 |
| Legal and professional costs: | 17,027 | 22,132 |
| Accountancyfees Advertising and PR |
420 | 360 |
| - | 351 | |
| 420 | 711 | |
| 298,513 | 229,314 | |
| Other operating income | ||
| Otheroperatingincome | 1,299 | 1,490 |
| 1,299 | 1,490 |
Other operating income Other operating income