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 


**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|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|

**----- End of picture text -----**<br>


## Marshfield Pre-School Balance Sheet 

as at 31 August 2025 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|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|

**----- End of picture text -----**<br>


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)<br>14,638|(2,382)<br>10,626|
|5|Creditors:amountsfallingduewithinoneyear|2025|2024|
|||£|£|
||Trade creditors|||
||Other<br>taxesand socialsecuritycosts<br>Other creditors|1,551<br>701|1,738<br>701|
|||45,529|42,022|
|||47,780|44,461|
|6|Funds|||
|||General<br>£|Emergency<br>£|
||At 1 September 2024<br>Surplusfortheyear<br>Transfer|122,464<br>51,884|28,000<br>-|
||At<br>31August2025|7<br>174,348|=<br>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<br>Otheroperatingincome|(298,513)<br>1,299|(229,314)<br>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<br>Revenue<br>grant<br>Nursery<br>grant<br>DinnerMoney<br>Fundraising<br>Donation|144,692<br>2,049<br>30,044<br>118,770<br>66,451<br>765<br>8,347|143,690<br>-<br>627<br>109,862<br>13,054<br>651<br>465|
|Direct costs|371,118|268,349|
|Purchases|||
|School Dinners|||
|Forest school|17,009|12,953|
|Holiday<br>clubexpenses<br>Consumables|1,113<br>235<br>4,688|45<br>344<br>3,940|
||23,045|17,282|
|Administrative expenses|||
|Employee costs:|||
|Wagesandsalaries<br>Pensions|243,574|181,501|
|Employer'sNI<br>Staff<br>trainingandwelfare<br>Travelandsubsistence<br>PLAInsurance<br>CourseFees and Manuals<br>Uniforms<br>GiftsandStaffIncentives<br>AGM costs|4,360<br>11,043<br>244<br>122<br>2,116<br>1,725<br>482<br>968|2,903<br>8,055<br>(13)<br>117<br>2,038<br>948<br>287<br>201|
|Computercosts<br>DBSCheck|252<br>2,059<br>465|37<br>250<br>273|
|Premises costs:|267,408|196,597|
|Rent|||
|Waste<br>Lightandheat|10,038<br>1,456<br>2,163|6,778<br>1,038<br>2,058|
|General administrative expenses:<br>Telephoneandfax<br>Postage<br>Stationeryand printing<br>Subscriptions<br>Bank charges<br>Equipmentexpensed<br>Software<br>Website|13,657<br>832<br>z<br>1,665<br>1,224<br>106<br>698<br>1,536<br>354|9,874<br>992<br>2<br>871<br>827<br>140<br>1,430<br>1,467<br>421|



|Repairsand maintenance<br>Depreciation<br>Bad debts|4,330<br>3,188|8,864<br>3,188|
|---|---|---|
|Ofsted<br>registration<br>Events<br>Sundryexpenses|-<br>220<br>2,505<br>369|2,360<br>220<br>676<br>674|
|Legal and professional costs:|17,027|22,132|
|Accountancyfees<br>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