ST ANDREWS PRE-SCHOOL TRUSTEES’ ANNUAL REPORT The Trustees present their annual report and unaudited financial statements for the year ended 31 August 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011, and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in July 2014. ## **Structure, governance and management** St Andrews Pre-School is an unincorporated charity committee run pre-school. The charity was originally set up in 1975 and adopted The Pre-School Learning Alliance Model Constitution 2011 at the Extraordinary General Meeting in April 2017. The daily responsibilities of the Pre-School are overseen by the Pre-School Leader, Mrs G Mowatt with guidance from the members of the Management Committee. The Management Committee, made up of Trustees, meet approximately Bi-monthly to address any matters relating to the management of the PreSchool. ## **Objectives and activities** The charity’s objectives are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability; encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas; instigating and adhering to and furthering the aims and objects of the pre-school learning alliance As required by section 17(5) of the Charities Act 2011 the Trustees have considered the guidance published by the Charity Commission in respect of public benefit. They believe that the Charity's objective, as set out above, falls within the definitions of charitable purposes in the Act and that the activities as set out above contribute to meeting that objective. ## **Achievements and financial performance** The Pre-School has continued to thrive and be a valuable asset to the local community. Thanks to the dedicated Manager and staff who ensure that the pre-school runs as effectively as possible. Thanks also to the Committee Members, parents and volunteers for giving up their time freely, organising fundraising events and supporting Pre-school activities. Income: Overall income rose by 6% in the year. Fee income increased by 6% at the expected level, Fundraising and grant income was up 1.3%. Expenditure: Employment costs increased by 5.9% on the previous year. Other direct costs increased by 40%, mainly consumables to £3,911 (2024 £2,693). Overheads decreased overall by 4.1%, mainly due to the Utilities increase in the previous year. We expect overheads to increase and further increases in Staff costs for the forthcoming year. The Pre-School is mindful of any further wage increases to ensure staff retention and keeping the services viable. Furthermore, any items and services purchased are sourced as reasonably priced as possible, whilst bearing in mind their durability. - 1 - ST ANDREWS PRE-SCHOOL TRUSTEES’ ANNUAL REPORT The Pre-School continues to work closely with the Local Authorities and supports families and children with a wide range of needs. In line with Ofsted regulations, staff have accessed online training, keeping abreast of changes in legislation, practices and new safeguarding measures. Training has also been undertaken to ensure renewal of certificates held, maintaining the rolling programme of staff qualifications. Despite an increase in direct costs, modest savings in other areas and a rise in income have contributed to a higher surplus generated by the Pre-School. For the year, the surplus totals £22,972 (2024 = £21,093). The cash funds generated have been retained with cash funds at the year end. ## **Reserves Policy** The finances of The Pre-School are reliant on voluntary fundraising and the number of children enrolled in each year. However, The Pre-School has no contractual commitments or obligations beyond the notice period applicable to the staff. Therefore, it is the policy of the Pre-school to maintain unrestricted funds, which are the free reserves of The Pre-School, at a minimum level equal to three months' employment costs. This equates to approximately £50,000. Unrestricted funds were maintained at this level throughout the year. ## **Statement of Trustees' responsibilities** Charity law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the income and expenditure of the charitable company for that year. In preparing those financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently to observe the methods and principles in the Charities SORP (FRS 102); make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993, as amended by the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on 26 February signed on their behalf by: Samantha Mowatt Trustee - 2- Registered Charity No: 1022YJ8 St Andrews Pre-school Accounts 31 August 2025 st Andrews Pre4¢hool Contents Pag Approval statement Accountants, report Profit and toss account Balance sheel Notes to the accoun St Andrews Pre4chool Approval statement We approve the account5 for the year ended 31 August 2025 which cornprise of the Income and Expenditure Accoun( the Balancè She81 and the related notes. l acknowlèdge my re3ponsibility for the account5, including the appropriateness of the applicable financial iepotting frarnework a5 58t out in note 1, and for providing Donovan Atyeo with all inforrnalion and exp￿Da1.0ns necessary for theircompilation. Treasurer Chalrprnn Dai8 st Andrews Pre-school Accountants, report on the unaudlt•d accounts to St Andrews PreJSchool You have approved the accounts for Ihe year èndèd 31 August 2025 which wmprise the Inrx)rne and Expendibjre Account, th8 Balance Sheet and the related notes. In accordance wilh your instrucltons, we have compiled these unaudited accounts from the accounting records and inlormatK)n and explanations supJied ¢0 us. novan A oountano o>¢atiOn 8¢rvi¢¢a Unit4, Hounsell Bulldlng North Mills Trading Eststs Bridport Dor59t DT63BE 16 Fabruary 2026 st Andrews Pre4¢hool Income and Expenditure Aeeount for the year ended 31 August 2025 2025 2024 Income 172.206 162,394 Direct Costs 127,927 120,985 44,279 41.409 Expenses Wages. salaries and other staff costs Car, van and travel expense5 RenL rat85. POW8r and In5uranc8 COSt8 Repairs and renewals ol property and equipment Telephone, lax, stsbonery and other offKe costs Accountancy, legal and other protessior*al fees Depr8ciation and Ios51{profftl on $819 Other business expenses 4,842 32 10,727 1.940 675 722 1,367 1.002 3,150 48 11,992 273 621 1,S74 1.335 1.323 21,307 Surplus for the ￿ar 22,972 21.093 st Andrews Pre4chool Balance Sheet a5 at 31 August 2025 Notes 2025 2024 Fixed assets Equipment. machinery and motor vehlcles 6,727 7.571 Current assets stock and work in pro9ress 8ank- current account Bank- deposit account Bank- fundraising account Cash In hand Other current assets and prepayments 18 125,854 31,279 23,767 179 94,900 30,817 23,290 76 17 149,156 181,097 Current Ilablllties R8ceipt5-in-advance Other liabilities and aceruals 22,367 4,9e8 13,674 5,536 19,210 Net current assets 153,762 129,946 Net assets 160.489 197.517 Capltal a¢count Surplu5 brought forward Surplus for the year 137,517 22,972 116,424 21,093 160.489 137,517 St Andrews Pre-school Notes to the Accounts for the year ended 31 August 2025 1 Ac¢¢untlng basis The accounts have been compiled on a basis that enables profits lo be calculated in a￿l￿1￿￿111￿ witli UK GEii¥rdlly A￿￿p(ed AGccuntlng Pracll￿ and that provldes sufflcleni and relevant information to enable the completion of a tsx relum. 2 Income and expendlturg a￿ount analysls 2025 2024 Incom• Fees received Government fees Fundraising Sales of clolhlng. lea towels etc InleieBI Grants receivable Donations Reimbursed expenses Milk 27,991 138.587 3,651 173 462 230 100 77 935 20.052 137,091 2,332 186 424 1.499 810 Dlra¢t ¢o$ts Purchases for resale Decrease in stocks Wages and salarf6S Activities and expgrignce costs Consumables 189 37 123,440 350 3,911 127,927 193 31 117.708 360 2,693 120,985 Wages, salaries and other staff costs Pensions Employer's Nl Staff ¢lothing costs Staff Iralning and welfare 2.246 2,060 179 357 4,842 1,967 875 223 85 3.150 Car. van and travel expenses Travel and subsistence 32 Rgnt, rat9$. power and Insurance costs Water rates Light, heat and power Insurance Cleaning 495 4,254 1,147 4,831 10.727 95 5.742 1,437 4,718 11,992 St Andrews Pre-school Notes to the Accounts for the year ended 31 August 2025 Ropalrs and r&n&w41s of property and equipment Rep81rs and maintenance 1.940 273 Telephone, t￿ statlonory and oth9r offlce ¢o$t$ Telephone and internel Postage, stationery and printing 431 244 675 417 204 621 AGcountancy. legal and other PTofe55ional fee5 Accountsnts fees D8S and Ofsled fees 672 50 722 1.423 151 1.574 D8prgclatlon and lossl{profit) on $al• Depreciation Loss on sale of fixed a$3e15 1.188 179 1.367 1.335 1,335 Other business expens Subscriptions Sundry expenses 124 878 1,002 112 1,211 1,323 St Andrews Pre-school Note$ to the Accounts for tho year ended 31 August 2025 3 Plant, ma¢hln•ry and rnotor ￿hl¢l¢S Equlpment G05t At 1 Septsrnber 2024 Addili0rn5 Disposals Al 31 August 2025 9,888 522 11791 10.231 D•pr•¢latlon At 1 Septernber 2024 Charge for th8 y8ar At 31 August 2025 2.317 1,187 3,504 Net book valu• At 31 August 2025 At 31 August 2024 6,727 7,571 CHARITY COMMISSION FOR ENGLANO ANO WALE5 Independent examiner's report on the accounts Section A Independent Examiner's Report Roport to tha trustees St Andrews Pre-school (Bridport, Dorset) On accounts for the year ended 31 August 2025 Charity no lif any) 1022398 Set out on pages 1 to 10 (inclusive) I report lo the trustees on my examination of the accounts of the above charity (Yhe Trust") for the year ended 3110812025. Responsibilities and basis of report As Ihe charity's trustees. you are responsible for the preparation of Ihe accounts in accordance with the requiremenls of the Charities Ad 2011 I'the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying oul my examinalion, I have followed all the applicable Directions given by the Charity Commission under section 145{5}{b) of the Act. Independent I have completed my examination. I confimi that no material matters have 0￿minOr'S statement come lo my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements ¢oncerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 olher than any requirement that the accounts give a 'lrue and fai¢ view which is not a matter ¢onsidered as part of an independenl examination. I have no concems 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 lo be reached. Signed: Date: 0410312026 Nam• tyeo MA4T Relevant professional qualrfication($l or body lif any): Fellow ember of the Association of Accounting Technicians Address: Donovan Atyeo Limited- Accountancy & Taxation SeTvices Unit 4 Hounsell Building, North Mills Trading Estate. Bridport, Dotset DT6 3BE IER Oct 2018