CHARMINSTER PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Registered Charity No 1019866
Chartered Accountants
CHARMINSTER PRE-SCHOOL
CONTENTS
| Page | |
|---|---|
| Reference and administrative details | 1 - 2 |
| Report of the trustees | 3 - 6 |
| Independent examiner's report to the trustees | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the financial statements | 10 - 12 |
CHARMINSTER PRE-SCHOOL
REFERENCE AND ADMINISTRATIVE DETAILS
Constitution
The charity was established by constitution dated 16 July 1992 (amended 6 November 2011) and its objectives are to enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
Charminster Pre-School is a community run pre-school accessible to children and families from all sections of the local community. We offer a friendly classroom environment where learning is encouraged through play, providing high quality care and education, working in partnership with parents and carers to help children learn and develop.
Charminster Pre-School registered as a charity on 22 April 1993 (No 1019866) and is governed by the constitution of the Pre-school Learning Alliance , which was most recently revised October 2008. It is managed by an elected committee of carers.
The committee of trustees serving during the year were as follows;
Committee/Trustees
Chairperson Alex Greening (Appointed 03/10/23) Vice Chairperson Keelie Alley (Appointed 24/10/23) Treasurer Hilary Davies (Appointed 06/10/21) Secretary Keelie Alley (Appointed 24/01/23) Safeguarding Alex Greening (Appointed 03/10/23) General committee members Rachel Shaw (Appointed 01/11/20, Resigned 11/08/24) Phil Longdin (Appointed 05/10/22) Charlotte Loving (Appointed 05/10/22, Resigned 01/10/24) Ciara Darley (Appointed 03/10/23) Nanusha Edwardes (Appointed 03/10/23, Resigned 07/10/2025) Sally Porter (Appointed 11/08/24) Lucy Warren (Appointed 07/10/25) Caminha Biss (Appointed 07/10/25) Annabel Kelley (Co-opted 10/10/2025) Joanne Hodder (Appointed 01/10/24, Resigned 07/10/25)
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CHARMINSTER PRE-SCHOOL
REFERENCE AND ADMINISTRATIVE DETAILS (CONTINUED)
Charity name Charminster Pre-School Charity registration number 1019866 Charity's principal office West Hill Charminster Dorchester Dorset DT2 9RD Independent Examiner S J Hough FCA Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA
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CHARMINSTER PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025
The trustees present their annual report and financial statements of the Charity for the year ended 31 July 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed dated 16 July 1992 (amended 6 November 2011), the Charities Act 2011 and 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 published in October 2019.
Objectives and activities for the public benefit
The pre-school was created to enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. It does this by providing a community run pre-school accessible to children and families from all sections of the local community. We offer a friendly all-weather environment where learning is encouraged in both indoor and outdoor settings through play, planned activities, arts and crafts, reading and a variety of other activities and toys aimed to interest and challenge the children. The use of high-quality care and education whilst working in partnership with parents and carers is key to help children learn and develop.
Review of Activities and Achievements
It has been another busy and successful year at Charminster Preschool with much to celebrate.
We started the year with the front of the building looking smart following some significant repair work to the corner of the building and renovation with cladding, this was at substantial cost to the Preschool £17,708 with the costs coming from reserves. The cladding, apart from looking smart will also prolong the life of the building as this face of the building gets the brunt of the weather.
There have been several staffing changes this year; we said goodbye to Suzie, one of our long-standing bank staff team and welcomed Ruth and Joanne to it. Sam, who joined initially on a short-term contract has now become a permanent member of the team.
The Preschool have continued to work to replace and upgrade the tired office IT equipment, replacing the three preschool laptops and printer. The old laptops would not have been supported past the end of the year as windows 10 was their operating system which is no longer supported.
The Preschool lease was transferred from Dorset County Council to Initio the multi-academy trust which St Mary’s Church of England First School joined in January 2025. The lease has a 30-year term and should help secure the future of the preschool on the shared site.
Our working relationship with St Mary’s School First School next door continues to develop. This last year we enjoyed a joint Easter activity which was a great success, so we have planned an Autumn and Spring one for the coming year as well. School transition has developed further with family stay and play sessions at school starting in the Spring, teacher visits to preschool, story time, eating lunch at school, and new playtime in the playground and exploring the school building. We have supported families and children with enhanced transition work to ensure all our young friends are as ready as they can be to start their next big education adventure.
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CHARMINSTER PRE-SCHOOL
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
Preschool won the TESCO Stronger Starts blue token vote last year. This alongside other grants, donations and the preschool committee fundraising efforts allowed the preschool to purchase many new resources for the children which included painting easels, a new playhouse, potion benches, sensory walls, new lending library, story sack resources, and more. The children have enjoyed a Christmas party, Summer community day around the village and for those leaving to go to school a leavers party all paid for by the optional charges which our families pay each term.
At the end of the year our maintenance of the building has continued. The kitchen has been fully refitted. The money for this was raised prior to the pandemic but we were unable to complete the work at that time. It would not have been possible this year without the support of several local businesses who all donated services and/or time. Inwood Design, TJ Plumbing & Heating, Carpets 2000, Dorchester Appliance Centre and Revive painting and Decorating. The Bluebell Garden fence level was raised thanks to Gary Fry. The garden trees have been pruned and pollarded thanks to time donated by Toller Tree Care. We are so incredibly grateful to our community who continue to support us looking after our wonderful preschool.
It was lovely at the end of the year to be able to share with the staff and committee the lovely messages in the end of the year cards and family questionnaire feedback. Demonstrating the work, effort, dedication, care and support they give to your children is truly valued by us all. Preschool would not be what it is without the dedicated teaching and administration team, the dedicated volunteer committee and our supportive families and children!
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CHARMINSTER PRE-SCHOOL
REPORT OF THE TRUSTEES (CONTINUED)
Financial review
During the year the pre-school generated funding and fees of £189,286 (2024: £162,279) and incurred expenditure of £199,024 (2024 : £164,590), generating a deficit of £9,738 (2024: deficit of £2,311). At the year end, the pre-school had reserves of £135,178 (2024: £144,916) of which £nil was held for restricted purposes (2024 : £nil).
The pre-school is predominantly funded through the EYSFF (Early years single funding formula) but also raises funds by applying for grants and fundraising events throughout the year.
Policy on Reserves
The trustees' aim is to maintain a sufficient level of reserves to enable it to carry out its charitable objectives for the foreseeable future. At the end of the year the reserves held totalled £135,178. The trustees propose to maintain the pre-school reserves at a level which is at least equivalent to three months operational expenditure and ideally nearer to six months operational expenditure. The building is likely to need replacement in the long term and reserves need to be accumulated for this purpose. The trustees intend to continue building reserves through fundraising events as detailed above.
Structure, governance and management
The trust is a charity, constituted under the constitution of the Pre-school learning alliance. It is a registered charity number 1019866. The charity is managed by an elected committee of carers which meets about eight times a year. Potential new trustees are invited to attend a committee meeting and are elected when there is a vacancy. The charity's formal positions (Chairperson, Treasurer and Secretary) are appointed annually at the annual general meeting in October. The quorum for committee meetings is half of the members. The Chairperson does not vote unless there is a split, at which point the Chairperson has the casting vote.
The charity employs a preschool leader, a deputy preschool leader, 6 early years practitioners, 4 bank early years practitioners, a part time administrator and a part time accounts administrator.
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CHARMINSTER PRE-SCHOOL
REPORT OF THE TRUSTEES (CONTINUED)
Charity law requires the trustees to prepare statements of account for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to:-
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Select suitable accounting policies and apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities;
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation;
The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transactions and to disclose with reasonable accuracy at any time the financial position of the Charity, and to enable them to ensure that any statement of account comply with the requirements of the Charity (Accounts and Reports) Regulations 2000. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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21/04/2026
Approved by the Committee of Management on …....................... F0A80000-A17A-EA40-663A-08DE9C86FEF4
and signed on its behalf by …......... F0A80000-A17A-EA40-6647-08DE9C86FEF4 ..............
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CHARMINSTER PRE-SCHOOL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st July 2025 which are set out on pages 8 to 12.
Responsibilities and basis of report
As the charity's trustees 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 Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act;or
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(2) the accounts do not accord with those records; or
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(3) 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.
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.
22/04/2026 F0A80000-A17A-EA40-6670-08DE9C86FEF4 ~~…........~~ ............... F0A80000-A17A-EA40-665D-08DE9C86FEF4 ~~…~~ ....................... ~~_[Sar]~~[ah][ Mou] ~~[ghe]~~ Date
F0A80000-A17A-EA40-6670-08DE9C86FEF4 ~~…~~ ....................... Date
S J Hough FCA Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA
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CHARMINSTER PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
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Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Income
Funding 137,602 - 137,602 114,693
SEND funding 10,483 - 10,483 -
Fees (including administration fees) 31,034 - 31,034 43,230
Grants 2,153 - 2,153 -
General fundraising 3,445 - 3,445 1,896
Donations 1,158 - 1,158 775
Children's uniforms 645 - 645 171
Forest School 2,210 - 2,210 1,062
Miscellaneous 40 - 40 -
Bank interest 517 - 517 452
Total income 189,286 - 189,286 162,279
Expenses
Wages 142,338 - 142,338 125,420
Pension contributions (including employee) 8,732 - 8,732 7,889
Maintenance 20,099 - 20,099 6,128
Cleaning 3,730 - 3,730 3,423
Utilities 5,189 - 5,189 4,914
Insurance 4,299 - 4,299 2,821
Toys and books 360 - 360
Fundraised toys and books 1,669 - 1,669 -
Materials for children 1,395 - 1,395 1,098
Subscriptions 1,285 - 1,285 1,196
Stationery 528 - 528 813
Provisions 538 - 538 942
Forest school expenses 27 - 27 107
Training 786 - 786 219
Furniture and equipment 842 - 842 663
Children's uniform 632 - 632 -
Staff uniform 316 - 316 504
Miscellaneous 301 - 301 200
Trips and special occasions 1,182 - 1,182 4,687
Payroll fees 970 - 970 884
Accountancy 876 - 876 834
Legal and professional fees 899 899 -
Fund raising costs 346 - 346 257
Depreciation 1,687 - 1,687 988
Total expenses 199,024 - 199,024 163,987
Net (deficit)/surplus (9,738) - (9,738) (1,708)
Transfer between funds - - - -
Funds brought forward 145,519 - 145,519 147,227
Funds carried forward 135,781 - 135,781 145,519
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CHARMINSTER PRE-SCHOOL
BALANCE SHEET AS AT 31 JULY 2025
| Tangible assets Current assets Cash at bank - Co-op current account Cash at bank - Co-op reserve account Petty cash |
£ 16,167 113,490 25 |
2025 £ 5,496 |
£ 111,309 29,973 30 |
2024 £ 3,691 |
|---|---|---|---|---|
| 129,682 | 141,312 | |||
| Current liabilities Other creditors- Credit card |
- | (87) | ||
| Current assets less current liabilities | 129,682 | 141,225 | ||
| Net assets | 135,178 | 144,916 | ||
| Funds Unrestricted funds Restricted funds |
135,781 - |
144,916 - |
||
| 135,781 | 144,916 |
21/04/2026
The financial statements were approved by the board on ~~…~~ ....................... F0A80000-A17A-EA40-664F-08DE9C86FEF4 Signed on behalf of board of trustees ~~….......... _ d~~ F0A80000-A17A-EA40-664D-08DE9C86FEF4 ............. ee
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CHARMINSTER PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1 Accounting Policies
Basis of preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the notes to these accounts. The financial statements have been prepared in accordance with the 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 (FRS102) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The accounts are presented in sterling which is the functional currency of the Trust and rounded to the nearest £.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income recognition
All incoming resources are recognised once the charity has received the resources.
Grants and donations are recognised when the funds are received into the charity's bank account.
Investment income
Interest on funds held on deposit is included when received.
Expenditure recognition
Liabilities are recognised as expenditure as soon as the funds have been issued.
All expenditure (excluding depreciation) is accounted for on a receipts basis. All expenses are allocated or apportioned to the applicable expenditure headings.
Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Governance costs
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to external examinations.
Cost of generating funds
The costs of generating funds consists of expenditure incurred for fund raising events.
Cash and cash equivalents
Cash at bank and in hand consists entirely of cash balances held with the charity's bankers.
Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is calculated to write off the cost less residual value of each asset over its expected useful life as follows: Plant & Equipment - 20% per annum straight line basis.
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CHARMINSTER PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 JULY 2025
| 2 Tangible fixed assets At Cost At 1 August 2024 Additions Disposals |
P & E £ 4,942 3,492 - |
||
|---|---|---|---|
| At 31 July 2025 | 8,434 | ||
| Depreciation At 1 August 2024 Disposals Charge for the year |
1,251 - 1,687 |
||
| At 31 July 2025 | 2,938 | ||
| Net book value At 1 August 2024 |
3,690 | ||
| At 31 July 2025 | 5,496 | ||
| 3 Investment income Deposit interest received |
2025 £ 517 |
2024 £ 452 |
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| All the investment income is attributable to unrestricted funds. 4 Analysis of expenditure Independent Support and Examination governance Activity Fee Costs £ Independent examiner 270 606 |
2025 Total £ 876 |
2024 Total £ 834 |
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| 5 Analysis of staff costs and the cost of key Staff costs Gross wages, salaries and benefits in kind Employer's National Insurance costs Employers pension costs |
management personnel | 2025 £ 145,217 2,110 3,742 |
2024 £ 129,223 719 3,367 |
| 151,070 | 133,309 | ||
| Average number of employees (head count) | 12 | 14 |
Number of employees that had employee benefits in excess of £60,000 - Nil (2024 : Nil).
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CHARMINSTER PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE YEAR ENDED 31 JULY 2025
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024 : nil). Four trustees were reimbursed expenses for materials, fundraising items, cleaning supplies and maintenance items totalling £6,356 during the year (2024 : Four trustees were reimbursed expenses totalling £867). No charity trustee received payment for professional or other services supplied to the charity (2024 : Nil).
6 Analysis of charitable funds
| Fund name 2025 Unrestricted funds Restricted funds |
Fund Income Expenditure Fund Fund balances transfers balances 01/08/2024 31/07/2025 £ £ £ £ £ 309,506 189,286 199,024 - 299,768 - - - - - |
|---|---|
| Total funds | 309,506 189,286 199,024 - 299,768 |
| Fund name 2024 Unrestricted funds Restricted funds |
Fund Income Expenditure Fund Fund balances transfers balances 01/08/2023 31/07/2024 147,227 162,279 - 309,506 - - - - - |
| Total funds | 147,227 162,279 - - 309,506 |
The unrestricted funds are available to be spent for any purposes of the charity.
7 Related Party Transactions
There are no related party transactions that require disclosure.
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Document Signers
| Name | Hilary Davies |
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hilarydavies82@icloud.com +44 7816 828867 81.154.128.72 |
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| Name | Sarah Hough |
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Document electronically signed by FuseSign Document ID: ebfa0000-af8e-4ed6-a814-08de9c85eb88
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| 2026-04-21 | 22:05 | +01:00 | Hilary Davies | Document Signed: Amended Charminster Pre School Accounts |
| 2024-25 - on page 8 (SignatureID: f0a80000-a17a-ea40-6647- | ||||
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| 2026-04-21 | 22:07 | +01:00 | Hilary Davies | Document Signed: Amended Charminster Pre School Accounts |
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| 2026-04-21 | 22:07 | +01:00 | Hilary Davies | Form fields submitted for document: Amended Charminster Pre |
| School Accounts 2024-25 | ||||
| 2026-04-21 | 22:07 | +01:00 | Hilary Davies | Document Signed: Amended Charminster Pre School Accounts |
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| 2026-04-21 | 22:09 | +01:00 | Hilary Davies | Hilary Davies has completed bundle f0a80000-a17a-ea40-2378- |
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| 2026-04-22 | 07:50 | +01:00 | Sarah Hough | Document Signed: Amended Charminster Pre School Accounts |
| 2024-25 - on page 9 (SignatureID: f0a80000-a17a-ea40-665d- | ||||
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| 2026-04-22 | 07:50 | +01:00 | Sarah Hough | Form fields submitted for document: Amended Charminster Pre |
| School Accounts 2024-25 | ||||
| 2026-04-22 | 07:50 | +01:00 | Sarah Hough | Document Signed: Amended Charminster Pre School Accounts |
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