REGisfERED CHARITY NUMBER: 1018514
RepDrt of tbe Tru5ttt5 ¥nd
UDaudited FiD*nti*l Ststements
for the Yur Ended 30 September 2025
for
Cr4veth Arnts Pre￿¢bO01
Streets Dyke Ruscoe Ltd
110 Corwe Street
Ludlow
SHR0PSH￿E
SY8 IDJ

Crxven Pr￿￿h0o1
Conttots of tbt Fin¥u¢ial St¥¢ements
for the Year Ended 30 Sep¢¢mber 2025
P*ge
RetM)rt of the Trnstees
I to 2
dependent Examiner's Report
Statement ofFinancaal Activities
Bllince SILeet
Notes to the Finan¢i*l Stattments
Detailed StstetDent of Financial ActivitieJ
10 b) 11

Craven Arnkl Pr￿school
Report of the Truste
for the l'ear Ended 30 Septernber 2025
The trwt¢¢s pr¢s¢nt their rw)rt with the fitsan¢iai ststements of the cbarity for the year ended 30 Sept£tnber 2025. Tr
trnst¢e5 havt adopted the provisions of Accounting and R¢p)rtiThg bv Charities.. Ststement of RecomtDended Practice
applicable to ¢haTities preparing their ￿￿Unts in a￿ordanCe wÈth the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 102) (effective l January 2019).
ObjectRve5 8nd aitn8
The aims tsf the pre%h(K>l are to the development of the children primarily ￿der stattrttsry school age, in a
parent involving. community-based group. They dg this by offeting a safe: 5￿Ure and Stimulating enyironmenl working
withill a framework thai ensures equality of opw)rtunity for ali ebildren and families.
As a COTfLmittee we oversee the mana8¢ment of Preschool tllonthly m¢euDgs Ènclwle discussion5 ￿1th the
Preschool manager abo￿ the day to day nL)ning of the Prcschool ￿111￿&
As a committee we are responsible for poli¢v athd procedu￿5. and these are diSC￿d to ensure the high standard of the
Preschi)ol is always maintained in¢luding the guidelines of Ofsieil.
ACHIEVEMErirs Af4D PERFORI¥ILNCE
Charitsble activities
In August of this y¢ar we completed our enension alld opened the d￿[5 ofour baby rnom to an infiux of ttew starters. It
h&% been a great success little teething problems.
This year we welcomed Rania and Camii]a to the settiDg, and thw. proved to be a gre￿ asset to the team. Unfortunately.
this year w¢ said goodbye to our long standing njanager. Wendy. we wish her all the kery best in the firture She w?11
remain a strong friend of the presch(x)l. With tha( we are delighted to annoutL(e that Phtllippa accepted the positiots of
Manager and Kylie acc¢p￿d the posititsll of Assistant.Manager.
We continued to provide affordable accessible childcare. a[￿ our numbers ¢ontinued to ww. This has shown thai ther¢
is a real need for the setvi¢¢ that M'e pwvide within the commuDity.
Fundraising this year had been slower than previous years however h&ve Still been able to maintain a level that
ensures the pres¢hool i5 kept afloat. New ￿￿￿rnIs1￿g ide&s are ID the pipeline for the r¢si of this year and next and we
encourage all parents and tommiry¢¢ members to get iThvolv￿ with these events. We have a wondeTfiLI C]]rIst￿￿ Party
planned for the children which we are fortunate to have beeD able to fimd through the fi￿d[￿[SIng.
Our COTnmitt¢e is Tnade up of parents and volunteers from the I￿2[ ¢ommwiity and we have continued to M'ork hard to
support the staff in our preschool. The TLUtnbcr of children continued to rise this year largely due to the introduction of
the new funding lernis ￿thieh commeneed in April this y¢ar.
Our principal source of fijnding is provided by i￿th fi￿ded and llotrfi]nded child placements using 5¢h¢mes includin8
?4u' alld 15 gAd 30 hours fvnded place5. additioDal It￿Me com¢s through fi￿drdL9lttg aAd we encourdge all Parents to
get involved with helping to do thaL
However, following positiv¢ a¢tivity in fi¢ww¢s and growth. the presc1￿1 faced a crisis in April 2026 around staffing.
A recruitment drive failed and due to ongoing stsff shortages, the ¢otnmitt¢e were of the opinion that they had no viable
aliernative other than close the preschool.The doors sadly c105ed on 17 April 2026.
Pa8¢ 1

Cr#ven Am$ Prtrscbool
Report ofthe Tn2stee5
for the Y¢gr Ended 30 September 21125
FIN￿NcIAL REVtEW
Reserves poIÉ¢y
Our policy state5 th&t we tnust have the cash requirem¢Dt to three llK)tth' MDrth of nornd runDing Costs and expellses.
Any surplus is used for the bencfit of the Pre￿h0O1 including but not limited to repairs, repla¢em¢nts and internav
extrn)al projects ￿1¢h are dis¢ussed at)d agreed by the committee.
The Pres¢h(x)I currently bas tto fimds in deficil.
This year has been iough with all the new Challges boweyer we remain to offer an exceptional l¢v¢l of care and
d¢di¢ation to the setting and the Children. I am extremety proud of all the ladies attd ￿al IM been achieved.
During the year to 30 S¢pt¢rnb¢r 2025, the gr05s income of the ￿￿t exceeded £250.000. As such. the accounts for this
year are cornpleted on an accrua]5 b￿15. with the compardtives also on that b&%is. During the )'ear LO 30 Septe￿ber 2024.
the financial $talem¢nts submitted to the ¢h2rity eommission ¢on5i5td of a receipts and paJThentS ￿cou￿t.
STRUCTURE. GOVE]LYATrqCE AND MANAGEME
Governing document
The charity 15 controlled by its governing do¢umenL adeed Of1r￿st al￿ Constitu￿ an unincoTporat¢d charity.
REFERENCE Af*D ADlItyisrRATIVE DETAIiS
Registered CbArity Dutllber
1018514
Princi￿1 addres$
CASCA
N¢wington Way
Crdven Arms
SHROPSHtRE
SY7 9PS
Trust¢es
P Mynett (appointed 3.11.25)
C Owen lappointed I1.6.251
M Thomas {appointed 9.5.251
C Lugsdin (appointed 3.10.24)
G Good
S Miles
K A Gripton
IndependeDt Exlmiller
S C Davie5
Streets Dyke Ruscoe Ltd
110 Corye Str¢et
Ludlow
SHROPSHtRE
SY8 IDJ
EVENTS S1Tr4CE THE END OF THE YLIR
Information relating to evetlts Since the tnd of the year i5 given in the notes to the fuwieiai statements.
Approved b
rder of the IK*ard of trustee5 on 29 July 2026 and signed OD its behalf by..
Gripton-
r[￿ee
Page 2

Independent Ex#miner'$ Report to the Tru5tee5 of
Crxven Arnjs Pre-sthool
Independent ex*min¢rfs re￿rt to the trnmets of Craven Arm5 Pr￿SChool
I repon to the charity trustee5 on my examination of th¢ a¢¢ounts of Crayen Anns P￿SchOol (the Trust) for the year
ended 30 Septrmber 2025.
Re5POttsibilities and basis of report
As the charity tnlsiees of the TnLSt you are responsible for the pwiataÈion of the accounts in accordon¢e with the
requir¢tn¢tLts of the Charitie5 Act 2011 (Ihe ACVI.
I report in respect olmy eXa[ni￿On of the Tr￿SeS accouDts ¢arried out under S¢dioN 145 of the Act and in carrying out
my examittation I have followed ail applirable Direction$ gtY¢n by the CILarity Commisston under Se¢titsn 145{5Mb} of
the Act.
Independ¢nt examin¢r'$ stst¢ment
Since your clwity'5 gr055 illcome exceeded £250.0(Kl your examiner must be a member of a listrd body. I can confirm
that l am qualified ￿ undertake the examin*ton because l am a rnember of the A550ciation of Chartered Certified
Accountants. which is ODe of the Ihstcd bodie5.
I have completed my examination. I confum that no maieriai matters hove come w my attentioth in coDnection ￿ryth th¢
exainitlation giving me caus¢ to believe that in aDy maleriat respeei..
accounting records ￿re not kw in re5P¢Ct of the TnLSt &$ tequired by Sertion 130 of th¢ A¢¢ or
th¢ accounts do not accord with those re¢oTd& or
the accounts do tK)I cornply the &pplicable requiremenrs ¢on¢eming the fomi and cotLteTLt of accounts set out
in the Charities (Accounts and Repons) Regul*ioDs 2008 other than any requirement that the a￿oUrtts give a
true and fair view wqjich i5 not a tnatter considered &$ part of an independent examinatiotL
I havc concerns and have come across no other matters eonneetion with the examin￿￿ to which attentioTh should
b¢ drawn in tht$ report in order to etuble a prO￿r undetstanth'thg of the accoutts to be react￿d.
As disclosed in the Trust¢¢'s R¢p)o the Tn￿ ¢losd its doors ort the 17 April 2026, due to staff shortages. There is uo
rinancial tmpact on these financiaj statements and ail relevant costs will be reflected in the septemb￿ 2026 accounts. All
¢OSts relating io the closure are wnsidered nort-adjusting.
As the chariry closed operaiiolls in April 2026. the accounts for the year ended 30 September 2025 have not beeD
Completed on a 8OiD8 concern basi5. However, no adjustments for completion on an a]ternative basis aT¢ ¢onsidered
necessary.
In relation to the ShropshiTe Council grant for the extell5ion on the leased premises, I h&v¢ not s¢en a grant offer or the
Conditions aits¢hed bui am infonned thai the conditions ar¢ Satisfi￿ atkd it wiu Doi be repayable.
S C Davies
Streets Dyke RuKoe Ltd
110 Cotv¢ Street
Ludlow
sHROPsH￿￿
SY8 IDJ
Date.. 31 .T.uly... 2026

Cravert Arms Prtr&bool
s￿￿￿ent of Financial Activitieg
for the Y¢gr EDd¢d 30 September 2025
2025
Uurtstrtcted
filnd
2024
Totsl
fimds
Notes
IT4CO.ME AND ENDOWMEYTS FROM
Donations. legactes and grants
35.679
CharKt4ble activitl
Daycare
212.623
165,162
Oth¢r trading a¢tivities
4258
3.669
Total
252,560
168.836
EXPENDITURE ON
Raising funds
375
Charitsble Activities
Daycare
Goyernance costs
235,499
5.721
172.833
Totsl
241.220
173.208
NET ILYCOmEI{EXPEliDIT￿RE)
11.340
(4,372)
RECONCILIAnOPi OF FUPIDS
Total funds broughi forward
52,094
56.466
TOTAL FUNDS CARRIED FORWARD
63.434
52,094
The no*s fomi part of these fillallcial Statements
Page 4

CY8ven Arn]s Pre-school
B*lan¢e Sheet
30 September 202S
2025
Unrestricted
fund
2024
Totsl
fi￿dS
Note5
CURRENf A&SETS
Debtor5
Prepa￿ettr$ and accrued incom¢
C&th at bank
60,5)6
36.035
46.OiO
23.974
310
30,653
142.601
54.937
CREDITORS
Atnounts faiEiTh8 due within one year
16651
(715)
NET CURREf*T ASSETS
141,936
54,222
TOTAL ASSETS LESS CURRENr
LIABILITIES
141.936
54,222
ACCRUAIS AYL D DEFERRED fiCOME
178.502)
(2.128)
NET ASSETS
63.434
52,094
FUNDS
Unrestricted filnds
63,434
52,094
TOTAL FUNDS
63.434
52,094
Tbe [￿anCIal 51aternetLts were apprnyed by the Board of TnL*es and authorised for issu¢ on 29 July 2026 and were
signed OD its behalf by=
pton- Trustee
The note5 forni part of these fi[w¢1￿ s￿eMents
Pa8e 5

Cr*vtn Ar￿￿ PT@School
Note5 to the Financial Stgtements
for the Y￿r Ended 30 Stptember 2025
ACCOUNTING POLICIES
Basis ofpreparing the finan£ig15tatements
The fJnan¢ial staiements of ihe chan"ty, Mthich is a public benefit entity under FRS 102. have been prepared in
accordance the Charities SORP {FRS 1021 'A¢¢ountiDg alld ReportÈth8 by Chariti¢s: S&iement of
Recommended Prarti¢¢ appli¢abl¢ ￿ charities preparing their aceounts in a¢wrdance with the Financial
Reporting Standard applicable in the and Republic of Ireland (FRS 102} l¢ffective l January 20191,,
Financial R¢wrting Standard 102 The Financial Reporting Standard opplirable in the UK and Republic of
Ir¢12nd' and ihe Chariiies Act 2011. The fjnatKial statements have been pttparal under the historical cost
¢onvenlion.
Ithcome
All in¢0￿e is reCo￿ls£d iD the Statement of Financial Activities once the Ch￿]ty entitlement to the ￿nds. it
is probable that the ithcome be received and the amouni caD be t￿￿￿red reliably.
Expellditure
Liabilities are recognised a5 expetlditure as soon &$ the￿ is a legal or constructive obligation committing rbe
Charity to that ¢xp¢nditur¢, it 15 probable that a transfer of economie benefits will b¢ required in settlement and
the amount of the obligation can be measured reliably. EKp¢nditur¢ is accounted for on ao accruals basis and has
been Classified under h¢ading5 that aggregate all eost related to the ¢a¢gory. Where costs C8￿0t be directly
atiributed to particular headings thvj. ha¥¢ been allocated to adiyities on a b&%is consistent Myth the use of
resources.
In August 2025. all extension paid for by the tnJs¢ on th¢ property leased from the landlord at a Cost of
£35,679. That cost w&$ fully with a fmm Shropsbire Coullcit. A5 the Presch¢)ol closed its dooT5 on 17
April 2026, as mentioned ill tbe Trustee'5 ReporL the cosi of th¢ ¢xtrnsitsD has Dot bceu capithlised. bui ￿Tille￿
off &% an expense ID the year. The condiuons of the grdllt haviDg been me( the receipt is included within grants
received.
Taiatio
The ¢harit)' is exeTllPt from lax on charitable activitie5.
Fund Accounting
Unrestricted fimds can be used in ac¢ordaDce wtth the clwitable objeaives at the discretion of the trustees.
Restricted ￿lldS can on]y be used for particular restricted purposes within the objects of the Charity. Re5tricttons
arise 5p¢cified by the do￿￿￿ or when fimds ar¢ rnised for particular restricted purposes.
Further explanationof the aature aDd Plu￿)5¢ of fund i5 included the notes to the f￿73￿cl￿ siatements.
Hire pur¢h#s¢ and Itasing committhellts
Renta15 paid under operating le￿S are charged to the Strtement of Financial AL#ivities on a straight line basis
over the period of the lease.
Pen5lOlI Costs other poyt-retirement benefits
The chariry operates a defined con¢ribuiioth pe]]sion scheme. Contributions payable to the ¢I￿l￿& pension
scheme are eharged to the Statement of FiDan¢ial Activities in tILe pcriod to which they relate.
Page 6
ctsntinued...

Craven Arms Prtrsrhool
Notes to the Fina￿¢1￿1 state￿ellts- contillued
for the Year Ended 30 September 2025
OTHER TRADING AcnvrtlES
2025
2024
Fundrai5ill8
4.258
3.669
TRUSTEES, REMUNEEL4TIOY AND BE.YEFITS
There were no twst¢es' r¢muneration or other benefits for the year ended 30 September 2025 nor for the year
ended 30 Sepiemb¢r 2024.
Dwing the year. Kitn Gripton. a trustee was paid £1.800 (2024 £1.800) for b￿kkeeping seryices. These fee5 are
not for at)y trystees duties aDd are allowed by the governing document.
Trnste¢s' expenses
There were no trustee$, exp¢n%$ paid for the year ended 30 September 2025 nor for th¢ year t[￿ed
30 September 2024.
COMPAIL4TtVES FOR THE sfATEMENT OF FIP4ANCIAL ACTI￿rrIEs
U[￿estrICted
fiind
IP*COME ￿T) EYDOWTrIEYfs FROM
Donations. legactes 2nd grdnis
Cbarit4bl¢ ¥ttiviti¢s
Daycare
165,162
Other trading activiti¢s
3,669
Totsl
168,836
EXPENDITURE OTr1
Raising funds
375
Charitable activities
Day¢are
172,833
Total
173.208
NET INCOMEI(EXPENDITURE)
{4.372)
REcof*CtLIATtON OF FLT4DS
Total funds brollght forward
56,466
TOTAL FUNDS CARRtED FORWARD
52,094
Pag¢ 7
continued...

CraYeTr Arm5 Pr￿￿h0o]
Note5 to the Financial StatemeDts- continued
for the Year Ended 30 September 2025
DEBTORS: AMOLT4TS FALLING DUE ITrITHIN OYE YEAR
2025
2024
TTade debtors
60.536
23,974
CREDtroRS: AMOUNTS FALLLNG DUE WITHIN OIIE YEAR
2025
2024
Trdde creditor5
665
715
ACCRUAIS AL¥D DEFERRED INCOME
2025
2024
Ac¢nJals and deferred income
78.502
2,128
Included tn deferred income is the sum of £74,771 relatin8 to ftts iovoi¢ed prior to the year etld relating to
serYi¢¢s after l October 2025.
MOVE.MEP4T IN F[￿*Ds
Net
movement
in fimds
Al
1.10.24
At
30.9.25
Unre$trttt¢d funds
General fund
52,094
IlJ40
63,434
TOTAL FUYDS
52.094
11,340
63,434
Net movement tll fvnds, included in the above are as follows:
Incoming
resources
Re50urce5
exp¢nd¢d
Mov¢ment
ill fjjnds
re$tritt¢d futsd¥
General fi]nd
252,560
1241220)
11,340
TOTAL FUNDS
252.560
1241,220)
11.340
Cornp•rgtiv¢s for movement ID funds
Net
movement
in funds
At
1.10.23
At
30.9.24
Unrestricted fund8
General fund
56.466
(4,372)
52,094
T(yfAL FLryDS
56,466
(4.372)
52.094
Page 8
continued...

Craven Arms Pr￿￿h0o1
Notes to the FinADcial St&temeDt5- tontiryu￿l
for the Year Ended 30 September 2025
MOVEMENT IN FUliDS- eoDtinued
Compardtiye net moyement ID funds. included the alxjve are as (ollows..
In¢oming
Resources
expcllded
Movement
in fijrtds
Unre5trtcted fuDdJ
Generaj futtd
168.8J6
{173,208)
(4.372)
TOTAL FUNDS
168.¥36
(173208)
(4,372)
A current year 12 rnonth5 and prior year 12 moDth5 combiDed Jx)sition is as follows:
Nei
vement
in funds
At
.10.23
At
30.9.25
LTnre$tri¢ted funds
General fi￿d
56.466
6,968
63.434
TOTAL FUI¥DS
56.466
6.968
63,434
A current year 12 months and prior year l2 months ￿Mbined net rnov¢mrnt in fimd5. inrluded in the above are
85 follow5..
Ineoming
R¢sour¢es
expended
Mov¢Ttkent
in fi]nds
LTttrestrlcttd
General fund
421,396
(414.428)
6.968
TOTAL FUNDS
421,396
(414,428)
6.968
REL4TED PARTY DISCLOSURES
There were no related party tratLsactioThs forthe year ended 30 Septrmber 2025.
io.
POST BALANCE SHEET EVErffs
As disclosed in the Tn￿￿¢$ R¢p)ry the Pr¢s¢hool closed its d(x)rs oll 17 April 2026 wbich was due to ongoing
staff shorta8¢s athd a failed recruittnent driv¢. Subsequenl payroll ¢osts for Pay in Lieu of Notice and
redundancies ￿Te iiicurred in April 2026 for £30.325.
In addition to the payroll cost4 certain funding Wds repaid to Shropshire Cout)cil for fees received relating to
periods aft¢r ¢losur¢, bui thes¢ would be on income and cxpen5e in the final period. The pritrter lease was
temiinated at a Cost of £6.482 along with a phone system settlement of £81.
TheTe have b¢¢n suffici¢nt reserves to meet these liabilities.
Page 9

Crnvety Prtr&bool
Detailed Statement of Finittt121.4rtiviti
for the Ye&r End¢d 30 September 2025
2025
2024
Ir4coME AND ETriDOWMENrs
DoDatiODS. legaeits and grntsts
Dot)ations
Grants
35,679
35,679
Other tradRng g¢tivities
Fundraising
4,258
3,669
Chgritgble gctivities
Preschool fees received
212.623
165,162
Total illtomlng Tests￿re¢S
252.560
168,836
EXPENDITL'RE
Other trading activititS
Fundraising ¢osts
375
Cbiritlble aetivltles
Wages
Social security
Penssons
Otber op¢ratiDg leases
Insurance
Telephone
Advertising
Sundrie5
Consunubles
Milk
Equipm¢nt
Trip5
Cleaning
Computer
Training
Preschool admi
Rent
Repairs and renewals
155.787
3.136
2,805
1.334
967
883
20
1,447
6245
418
l.l41
124.144
6,476
1.741
1,436
826
632
748
5,619
822
30
1.204
3,384
882
1,436
1,001
15,900
1,275
3.809
1523
569
716
17,090
36509
234J99
167,556
Support Costs
Governance eosts
Accowitancy
Bookkeeping
5.021
1,800
3,327
1,950
6.821
5,277
This page does not forni part of the statutory financial statements
Page 10

Cr#v¢n Armi Pr￿￿knO01
Detailed Ststement of Fin*n¢i#l Activities
for the Yegr Ended 30 September 202)
2025
2024
Total r¢sources expended
241220
173,208
Net Incomel(expetsditurt)
IlJ40
(4.372}
Thi5 page does TLOt forni part of the stslutory fin¥cial statements
Page 11