Charity Number.. 1023323 BIRSTALL PRE-SCHOOL TRUSTEES ANNUAL REPORT AND FINAIYCIAL STATLMENTS FOR THE YEAR ENDED 31 MARCH 2025
Birstall Pre-school Financial Statements for the year ended 31 March 2025 Contents Page Administrative details. trustees, and advisors Trustees, rcport Independent examiners report Statement of financial activities Balance sheet Notes to the fmancial statements 9-10
Birstall Pre-school Administrative details, trustees, and advisors Trustees A Lynn G Hunter R Woodhead N Glennie Charity Registered Number 1023323 Principal Address Birstall Pre-school Carr Strcet Birstall West Yorkshire WF179DX Independent Examiner ASN Busincss Solutkons Limited Fieldhead House 46 Leeds Road Liversedge West YoTkshirc WF15 6HX Bankers Virgin Money
Birstall Pre-school Trustees, Annual Report The Trustees present their annual report together with the financial stalements of Birstall Pre-school (thc charity) for the ycar ended 31 March 2025. Thc Trustces confirni that the Annual report and financial statements of the charity comply with the current statutory requirements. the requirements of the charity's governing document and the provisions of the Statemenl of Recommended Practice (SORP) "Accounttng and Reporting by Charilie8" issued in July 2014. Organisation Birstall Pre-school is governed by its constitution adopted 29 March 1993, as amended 8 May 2000. as amended by .scheme d¢lted l March 2017 and was entered on the Register of Charities on 2 July 1993. Trustees Responsibility Statement The Trustees are responsible for preparing the Tru.8tees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statcments for each financial ycar which givc a true and fair view of the slate of atTairs of the charity and of the incoming resources and application of resources of the charity for that period. In pieparing these tinancial statcments. thL Trustees are required to.. select suitablc accounting policics and then apply them consistently; bserve the method.s and principles in the Charities snRP. Tnake judgments dnd accounting estimdles that are reasonable and prudent; prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume thal the chariiy will continue in opcration. The Trustecs are responsible for keeping proper accounting records that are Su]cIent to show and explain the charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity enable them to ensure that ihe financial statement.s comply with the Charities Act 2011, the Charity (Accoiints and Reports) Regulations 2008 and the provisions of the trust deed. -fhey are also responsible for safeguarding the assets of the Lharity and hence for taking re&sonable steps for the prevcntion and detection of fraud and other iegUlarities. Thi5 report was approved by the Truslc¢s on 3 ba64(& 2 f and signed on their behalf by: Trustee Trustee R wttJDF4 L-fvo
Independent Examiners Report for the year ended 31 March 2025 I report to thc trustees on my examination of the accounts of the above charity ("the Trust") for the year cndcd 31 March 2025. This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 201 l. In carrying out my examination I have followed all applicable Directions given by the Charity Comrnis8ion under section 145(5)(b) of the 201 l Act. My work has b¢cn und¢rtakcn so that I might state to the charity'8 Trustecs thosc mattcrs l am rcquircd to stale to them in an Indcpcndcnt Examiner's report and for no oiher purpose. To the fullest extent pennitied by law, do not accept or Surne responsibility to anyone other than the Lhariiy and the charity's Trustees &8 a body, for my work or for this report. Respectlve Responsibilities of Trustees and Examiner The chdrity's Trustccs arc rcsponsiblc for thc prcparation of thc fInancial stalcmeiils, and they consider that an audit 18 not required for this year under section 144(2) of the Charitie% ALI 2011 ("the Acl") and that an indcpciident cxaniiiidtion is needed. It is my responsibility to: cxamine thc financial statcmcnts under scction 145 of thc Act. follow thc proccdurcs laid down in thc gcneral Dircctions given by thc Charity Commission under section 145(5)(b} ofthe Act; and statc whL'ther particular matters h(Ive Lojne to my atlention. Basls of Independent Examfner's Report My cxamination was carricd out in accordancc with the gencral Dircctions givcn by thc Chariiy Commi$8ion. An cxamination includcs a rcvicw of thc accounting rccords kept by the charity and a comparison of the tinancial 4tatemenl% presenled with those records. It also includes con%idcr<ltion of any unusual Items or disclosures in the financial statements and seeking Lxplanalion% from y()u al Tru%tee% c()nLerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequcntly no opinion is given as to whLther the financial stalcments prcscnt a 'true and fair view, and the rcport is limitcd to those matters set out in the statement below. Independent examiners statement In connection wilh my examination. no material matters hav¢ come to my attention which givcs mc cause to bclievc that in, any material rcspcct: the accounling records were not kept in accordanLe with section 130 of the Charities Act; or the accounts did not accord wilh the accounling reL()rd8; or the accounts did not comply with thc applicablc rcquiremcnts concerning thc fomi and contcnt of accounts set out in the Charilics (Accounts and Rcports} Rcgulations 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.
Independent Examiners Report for the year ended 31 March 2025 I have no concern.s and have come across no other matters in connection with the examination 10 which attention should be drawn in this report in order to enable a propcr understanding of thc accounts to be rcachcd. Signed.. kJ . ASN Bu.sincss Solutions Limited 46 Lecds Road Livers¢dge West York.%hire WF15 6HX Datc: Z T?-(l&L 3QI
Birstall Pre-school Statement of Financial Activities for the year ended 31 March 2025 2025 2024 Note Incomlng Resources Fees received Funded Fees - Kirklces MC 175,640 164,60I4 163 236 Total Incomlng Resources 448,328 327.844 Resources Expended Wages Training, statr costs and mcmbcrships Rcnt and room hire Uiilities, ground rent and insurance Prcmises maintciiance Travel and motoring expenses Play materials, activities and other expenses Indepcndcnt cxamination fecs Payroll and othcr profcssi()nal fces Tut#l Resources Expended -150.116 400 J,i.11 321,869 170 3,139 10.126 6.780 3.136 20.418 995 5,049 3,162 26,450 1,095 413 7115 375611 Movement in Total Funds for the Year Net Surplusl(Deficlt) for the Year 34,543 (47,767) Total funds brought forward 408 629 456 396 Total funds Cydrried forward
Bir5tall Pre-school Balance Sheet as at 31 March 2025 2025 2024 Note Flxed Assets Tangible Assets - Property Motor vchicle .158,742 358.742 361,905 364.435 Current Assets Cash at Bank and on Hand PrepayThents and other debtors Total Current Assets 84,194 45.400 86,788 49,030 Creditors: amounts falling due wilhin one year Crcdilurti and acLruals Net Current Assets Net Assets Charity Funds Represented by: Unrcstrictcd funds Fixed asscts 81.267 361905 44,194 Total Funds The Financial Statcmcnts were approved by ihe Trustees on 3 2oxr and signed on their behalf by: Trustee ustee
Birstall Pre-school Notes to the Financial Statements for the year ended 31 March 2025 Accounting Policies Basis of preparation of the financial statements These accounts have been prepared under ihL" hi%torical cost convenlion with items recognised at cost OT transaction value unless otherwise ststed in the relevant notes to these aLcounts. The acLounts have been prepared in accordancc with thc Statcmcnt of recommcndcd Practicc.. Accounting and Rcporting by Charitics preparing their account.4 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Ch<Wities Act 2011. There has been no offsetting of assets and liabilities, or income and expenses, unless required or perniitted by the FRS 102 SORP or FRS 102. Fund accounting Unrestricted funds comprise those fijnds which the Trustees are free to use in accordance with the charilablc objects. Restricted fijnds are to be used for specific purposes laid down by the donor. Incoming Re$ources All incomingi re%ources are included in the Statement of financial activities when the charity has entitleinent to tlie funds. certainty of recelpt and the amount can be measured with sufficient reliability. Other incomc is rccognizcd in the period in which it is reccivablc and to the extent the goods have been provided or on completion of the service. Resources expended Fxpenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for alloLation to activiti¢s. Whcre costs cannot bc directly attributed to particular activities, they have been allocated on a basis consistent with the use of the rcsources. All resources expended are inclusive of irrecoverable VA T. Staff costs and Trustees remuneration 2025 2024 Staff costs for the year were as follows: Wages and salaries 350,116 321,869 No employee received remuneration amounting to more that £60,000 in either year. Trustces received no remuneration during the year.
Birstall Pre-school Notes to the Financial Statements for the year ended 31 March 2025 Motor vehicles Cost Al l April 2024 10.120 At 31 March 2025 Accumulated Depreciation At l April 2U24 Depreciation charge in year At 31 March 2025 4,427 Net Book Value Al 31 MarLh 2025 At 31 March 2024 69 10