REGISTERED CHARITY NUMBER: 1022916
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
for
Smart Start Wistow Community Pre-School
CFA Tax Limited Room 4 Selby Times Business Centre 11 The Crescent Selby North Yorkshire YO8 4PD
Smart Start Wistow Community Pre-School
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Smart Start Wistow Community Pre-School
Report of the Trustees for the Year Ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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.
. To provide quality care and education for pre-school children and support their families, . To create a developmentally appropriate curriculum to meet the needs of each individual child in order to meet the early learning goals of the Early Years Foundation Stage framework,
. To offer a relaxed and friendly atmosphere where children can play and make friends,
. Offer children and their parents a service which promotes equality and values diversity; and . Add to the life and well-being of its local community.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The committee and staff continue to work positively together for continuous improvement in the day to day delivery of provision, supported by effective policies and procedures, parent partnerships and fundraising efforts. The committee, staff and families continue to work together to plan and create a designated hard-standing, inclusive outdoor play area for preschool children to enjoy outdoor activities year round.
FINANCIAL REVIEW
Financial position
The preschool receives funds both through fee income and through donations and fundraising.
The preschool aims to offer an inclusive provision. Fundraising and donations have again contributed towards core costs allowing the provision to be affordable and accessible to as many local families as possible.
Reserves policy
Reserves are maintained at such a level as to ensure the day to day activities of the charity can be continued without financial pressure.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1022916
Principal address
The New Jubilee Village Hall Jubilee Road Wistow Selby North Yorkshire YO83YP
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Smart Start Wistow Community Pre-School
Report of the Trustees for the Year Ended 31 August 2025
Trustees
S Hames Secretary (appointed 1.9.24) (resigned 31.1.25) H Hames Trustee (appointed 1.9.24) (resigned 3.7.25) J Evans Trustee (appointed 1.9.24) (resigned 3.7.25) C Mason Treasurer (appointed 1.9.24) (resigned 31.3.25) A Mason Chair (appointed 1.9.24) (resigned 28.4.25) H Smith Trustee (appointed 7.5.25) J Harradine Trustee (appointed 7.5.25) P Blackley Trustee (appointed 10.2.25) L Hillam Treasurer (appointed 17.9.24) E Wright Chair (appointed 29.4.25) E Wright Chair (appointed 29.4.25) A Linton-James Trustee (appointed 20.5.25)
Independent Examiner
Cassandra Fennell MAAT CFA Tax Limited Room 4 Selby Times Business Centre 11 The Crescent Selby North Yorkshire YO8 4PD
Approved by order of the board of trustees on 4 June 2026 and signed on its behalf by:
L Hillam - Trustee
Page 2
Independent Examiner's Report to the Trustees of Smart Start Wistow Community Pre-School
Independent examiner's report to the trustees of Smart Start Wistow Community Pre-School
I report to the charity trustees on my examination of the accounts of Smart Start Wistow Community Pre-School (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do 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.
Cassandra Fennell MAAT The Association of Accounting Technicians
CFA Tax Limited Room 4 Selby Times Business Centre 11 The Crescent Selby North Yorkshire YO8 4PD
4 June 2026
Page 3
Smart Start Wistow Community Pre-School
Statement of Financial Activities for the Year Ended 31 August 2025
| 31.8.25 | 31.8.24 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | fund | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies | 200 | - | 200 | 1,000 | ||
| Charitable activities | ||||||
| General fund | 93,102 | - | 93,102 | 82,807 | ||
| Other trading activities | 2 | 1,820 | - | 1,820 | 2,135 | |
| Investment income | 3 | 10 | - | 10 | 8 | |
| Total | 95,132 | - | 95,132 | 85,950 | ||
| EXPENDITURE ON | ||||||
| Charitable activities | ||||||
| General fund | 82,119 | - | 82,119 | 73,323 | ||
| NET INCOME | 13,013 | - | 13,013 | 12,627 | ||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 16,255 | 360 | 16,615 | 3,988 | ||
| TOTAL FUNDS CARRIED FORWARD | 29,268 | 360 | 29,628 | 16,615 |
The notes form part of these financial statements
Page 4
Smart Start Wistow Community Pre-School
Balance Sheet
31 August 2025
| 31.8.25 | 31.8.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank | 29,268 | 360 | 29,628 | 16,615 | |
| NET CURRENT ASSETS | 29,268 | 360 | 29,628 | 16,615 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 29,268 | 360 | 29,628 | 16,615 | |
| NET ASSETS | 29,268 | 360 | 29,628 | 16,615 | |
| FUNDS | 7 | ||||
| Unrestricted funds | 29,268 | 16,255 | |||
| Restricted funds | 360 | 360 | |||
| TOTAL FUNDS | 29,628 | 16,615 |
The financial statements were approved by the Board of Trustees and authorised for issue on 4 June 2026 and were signed on its behalf by:
L Hillam - Trustee
E Wright - Trustee
The notes form part of these financial statements
Page 5
Smart Start Wistow Community Pre-School
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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continued...
Smart Start Wistow Community Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Fundraising | 1,820 | 2,135 |
| INVESTMENT INCOME | ||
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Interest received | 10 | 8 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Early Years Practitioner Deputy Manager Preschool Manager Senior Early Years Practitioner |
31.8.25 6 2 1 1 10 |
31.8.24 2 2 1 - 5 |
|---|---|---|
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 200 800 Charitable activities General fund 82,807 - Other trading activities 2,135 - Investment income 8 - Total 85,150 800 |
Total funds £ 1,000 82,807 2,135 8 |
|---|---|
| 85,950 |
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continued...
Smart Start Wistow Community Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| funds | fund | funds | |||
| £ | £ | £ | |||
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| General fund | 72,883 | 440 | 73,323 | ||
| NET INCOME | 12,267 | 360 | 12,627 | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 3,988 | - | 3,988 | ||
| TOTAL FUNDS CARRIED FORWARD | 16,255 | 360 | 16,615 | ||
| 7. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.9.24 | in funds | 31.8.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 16,255 | 9,260 | 25,515 | ||
| NYCC funding | - | 3,753 | 3,753 | ||
| 16,255 | 13,013 | 29,268 | |||
| Restricted funds | |||||
| North Yorkshire Council | 360 | - | 360 | ||
| TOTAL FUNDS | 16,615 | 13,013 | 29,628 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 9,260 | - | 9,260 | ||
| NYCC funding | 85,672 | (81,919) | 3,753 | ||
| Crombie Wilkinson | 200 | (200) | - | ||
| 95,132 | (82,119) | 13,013 | |||
| TOTAL FUNDS | 95,132 | (82,119) | 13,013 |
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continued...
Smart Start Wistow Community Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.9.23 | in funds | 31.8.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 3,988 | 12,267 | 16,255 |
| Restricted funds | |||
| North Yorkshire Council | - | 360 | 360 |
| TOTAL FUNDS | 3,988 | 12,627 | 16,615 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 24,724 | (12,457) | 12,267 |
| NYCC funding | 60,226 | (60,226) | - |
| Crombie Wilkinson | 200 | (200) | - |
| 85,150 | (72,883) | 12,267 | |
| Restricted funds | |||
| North Yorkshire Council | 800 | (440) | 360 |
| TOTAL FUNDS | 85,950 | (73,323) | 12,627 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.9.23 | in funds | 31.8.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 3,988 | 21,527 | 25,515 | |
| NYCC funding | - | 3,753 | 3,753 | |
| 3,988 | 25,280 | 29,268 | ||
| Restricted funds | ||||
| North Yorkshire Council | - | 360 | 360 | |
| TOTAL FUNDS | 3,988 | 25,640 | 29,628 |
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continued...
Smart Start Wistow Community Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 33,984 | (12,457) | 21,527 |
| NYCC funding | 145,898 | (142,145) | 3,753 |
| Crombie Wilkinson | 400 | (400) | - |
| 180,282 | (155,002) | 25,280 | |
| Restricted funds | |||
| North Yorkshire Council | 800 | (440) | 360 |
| TOTAL FUNDS | 181,082 | (155,442) | 25,640 |
8. RELATED PARTY DISCLOSURES
Trustee, H Smith was paid £1,759.51 (2024; £878.26) as an Early Years Practitioner (Bank Staff) for the year, within the charity as declared.
Page 10
Smart Start Wistow Community Pre-School
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| 31.8.25 | 31.8.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 200 | 200 |
| Grants | - | 800 |
| 200 | 1,000 | |
| Other trading activities | ||
| Fundraising | 1,820 | 2,135 |
| Investment income | ||
| Interest received | 10 | 8 |
| Charitable activities | ||
| Preschool fees | 93,102 | 82,807 |
| Total incoming resources | 95,132 | 85,950 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 50,835 | 41,587 |
| Social security | 7,679 | 5,511 |
| Pensions | 3,652 | 2,835 |
| Rent, rates and water | 11,639 | 12,429 |
| Insurance | 1,152 | 775 |
| Telephone | 764 | 688 |
| Postage and stationery | - | 269 |
| Sundries | 38 | 60 |
| Repairs and renewals | - | 250 |
| Food | - | 1,290 |
| Educational resources | 3,684 | 3,092 |
| Ofsted | 50 | 85 |
| Computer software | - | 258 |
| Staff training | 1,586 | 977 |
| 81,079 | 70,106 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 1,040 | 3,217 |
| Total resources expended | 82,119 | 73,323 |
| Net income | 13,013 | 12,627 |
This page does not form part of the statutory financial statements
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