REGISTERED CHARITY NUMBER: 1023346 

Report of the Trustees and Financial Statements for the Year Ended 31 August 2025 

for Riverside Pre school 

Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR 

Riverside Pre school 

## Contents of the Financial Statements for the Year Ended 31 August 2025 

|||Page||
|---|---|---|---|
|Report ofthe 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|
|DetailedStatementofFinancialActivities||11||



, 

| * 

## Riverside 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 

The Charity offers high quality, good value care and education for children aged 3 - 4 years of age, in a happy, safe and stimulating environment over 5 sessions Monday- Friday, 38 weeks a year, for a maximum of 18 children from local families. 

We offer a service that promotes equality and values diversity. Children learn through play, participating in new and varied activities through which they learn to share, discover new interests and abilities, working towards the Learning Goals as detailed in the EYFS. (Early Years Foundation Stage). We strive for excellence in our provision and to narrow the gap for disadvantaged children. 

We aim to work in partnership with parents to help children to learn and develop, involving parents through the parent's rota, parents' evenings, committee and social events, keeping parents well informed regarding their child's development. 

## Public benefit 

When considering the aims of the charity the trustees have had regard to the guidance issued by the Charity Commission on Public Benefit 

## ACHIEVEMENTS AND PERFORMANCE 

## Charitable activities 

Achieved Good in all areas at the last OFSTED inspection on 19 May 2022. 

Children enjoy free fruit and nutritious snacks daily, helping themselves to milk and water. Parents are welcome at any time to bring younger siblings and stay to play with the children. 

The Preschool has a stall at the adjacent Primary School's Summer and Winter Fairs and holds charitable events to raise money that is donated to other charities. 

Children enjoy trips to the library and local parks and join in with the Primary School Activities i.e.: Outside Classroom Day and Nativity events. 

## FINANCIAL REVIEW 

## Financial position 

For the year ended 31st August 2025, the pre-school is reporting a surplus of £7,074 (2024: £10,706 surplus). 

## Reserves policy 

The trustees have decided that the appropriate minimum level of reserves is 25% of prior year costs in addition to any statutory redundancy costs, in order to cover contingencies and risk. The pre-school's current level of reserves is £61,426, which is in excess of this minimum level. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

The Riverside Pre-School is regulated by the 2011 Pre-School Learning Alliance constitution. 

## Charity constitution 

The Charity is constituted by association. 

Page 1 

Riverside Pre school 

## Report of the Trustees for the Year Ended 31 August 2025 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Recruitment and appointment of new trustees 

When appointing new trustees, the board will give consideration to the skills and experience, and the mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to the pre school's development. 

## REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1023346 

Principal address Riverside Pre School Monkton Park Primary School Sadlers Mead Chippenham Wiltshire SN15 3PN 

## Trustees 

Mrs R Wastie resigned January 2025 E Santoro D Moth Mrs C Pentecost S Woodall Ms Olivia Bennett 

Independent Examiner Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR 7A trustees onrt and signed on its behalf by: i ene 

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Page 2 

Independent Examiner's Report to the Trustees of Riverside Pre school 

## Independent examiner's report to the trustees of Riverside Pre school 

| report to the charity trustees on my examination of the accounts of Riverside 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’). 

| 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 | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## Independent examiner's statement 

| have completed my examination. | 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: 

- 43 accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or pal the accounts do not accord with those records; or 3. 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. 

| 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. 


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## Andy Davis FCA 

## Mander Duffill 

Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR nw Date:Ay mo 


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## Riverside Pre school 

## Statement of Financial Activities for the Year Ended 31 August 2025 

| 

|||31.8.25<br>Unrestricted|31.8.24<br>Total|
|---|---|---|---|
|||fund|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Charitable activities||||
|Provision ofeducation||100,483|101,185|
|Investment income|2|436|496|
|Total||100,919|101,681|
|EXPENDITURE ON||||
|Charitable activities||||
|Provision of education||93,695|89,859|
|Other||150|1,116|
|Total||93,845|90,975|
|NET INCOME||7,074|10,706|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||54,352|43,646|
|TOTALFUNDSCARRIEDFORWARD||61,426|54,352|



The notes form part of these financial statements 

Page 4 

## Riverside Pre school 

Balance Sheet 31 August 2025 

|||31.8.25|31.8.24|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|E|E|
|FIXED ASSETS||||
|Tangible assets|7|2,403|1,832|
|CURRENTASSETS||||
|Debtors|8|1,719|228|
|Cash at bank and in hand||59,407|53,973|
|||61,126|54,201|
|CREDITORS||||
|Amounts falling due within one year|9|(2,103)|(1,681)|
|NETCURRENT ASSETS||59,023|52,520|
|TOTAL ASSETS LESS CURRENT||||
|LIABILITIES||61,426|54,352|
|NETASSETS||61,426|54,352|
|FUNDS|10|||
|Unrestricted funds||61,426|54,352|
|TOTALFUNDS||61,426|54,352|



The financial statements were approved by the Board of Trustees and authorised for issue on ee eee and were signed on its behalf by: 

The notes form part of these financial statements 

Page 5 

Riverside Pre school 

4. ACCOUNTING POLICIES 

## Notes to the Financial Statements for the Year Ended 31 August 2025 

## 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. 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The address of the registered office is given in the legal and administrative information on page 1 of the financial statements. The nature of the charity's operations and principal activities are provided in the Report of the Trustees. 

## 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. 

## Tangible fixed assets 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Mobile property - 10% on cost Plant and machinery - 20% on reducing balance 

## 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. 

Page 6 

continued... 

Riverside Pre school 

2. INVESTMENT INCOME 

## Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

||||31.8.25|31.8.24|
|---|---|---|---|---|
||||£|£|
|Deposit|account|interest|436|496|



3. INDEPENDENT EXAMINER'S REMUNERATION 

Fees payable to the charity's Independent examiner for the year amounted to £413 (2024: £375). 

## 4. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits paid for the year ended 31 August 2024, nor for the year ended 31 August 2023. 

## 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 

|STAFF COSTS|||
|---|---|---|
||31.8.25|31.8.24|
||E|£|
|Wages and salaries|74,343|73,251|
|Other pension costs|1,478|1,346|
||75,821|74,597|
|The average monthly number ofemployees during the yearwas as follows:|||
||31.8.25|31.8.24|



||No employees received emoluments in|excess of£60,000.||
|---|---|---|---|
||The total amount of employee benefits|received by key management personnel is ENil (2023: ENil).||
|6.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||
||||Unrestricted|
||||fund|
||||s|
||INCOME AND ENDOWMENTS FROM|||
||Charitable activities|||
||Provision of education||101,185|
||Investment income||496|
||Total||101,681|
||EXPENDITURE ON|||
||Charitable activities|||
||Provision ofeducation||89,859|
||Other||1,116|
||Total||90,975|
|||Page7|continued...|



## Riverside Pre school 

## Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

|6.|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued||
|---|---|---|---|---|---|---|
|||||||Unrestricted|
|||||||fund|
|||||||£|
||NET INCOME|||||10,706|
||RECONCILIATION OF FUNDS||||||
||Total funds brought forward|||||43,646|
||TOTAL FUNDS CARRIED FORWARD|||||54,352|
|i.|TANGIBLE FIXED ASSETS||||||
|||Mobile|Improvements<br>to|Plant and|Fixtures<br>and||
|||property|property|machinery|fittings|Totals|
|||£|a|£|£|e|
||COST||||||
||At 1 September 2024|4|13,628|13,680|-|27,309|
||Additions|-|-|-|1,183|1,183|
||At 31 August 2025|a|13,628|13,680|1,183|28,492|
||DEPRECIATION||||||
||At 1 September 2024|-|12,637|12,840|-|25,477|
||Charge for year|-|198|177|237|612|
||At 31 August 2025|-|12,835|13,017|237|26,089|
||NET BOOK VALUE||||||
||At 31 August 2025|1|793|663|946|2,403|
||At 31 August 2024|1|991|840|-|1,832|
|8.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||||
||||||31.8.25|31.8.24|
||||||£|£|
||Prepayments||||1,719|228|



Page 8 

continued... 

Riverside Pre school 

## Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

|9.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|---|
||||31.8.25|31.8.24|
||||£|£|
||Trade creditors||336|-|
||Taxation and social security||530|525|
||Other creditors||1,237|1,156|
||||2,103|1,681|
|10.|MOVEMENT IN FUNDS||||
||||Net||
||||movement|At|
|||At 1.9.24|in funds|31.8.25|
|||£|£|2|
||Unrestricted funds||||
||General fund|54,352|7,074|61,426|
||TOTAL FUNDS|54,352|7,074|61,426|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|ks|
||Unrestricted funds||||
||General fund|100,919|(93,845)|7,074|
||TOTAL FUNDS|100,919|(93,845)|7,074|
||Comparatives for movement in funds||||
||||Net||
||||movement|At|
|||At 1.9.23|in funds|31.8.24|
|||£|£|£|
||Unrestricted funds||||
||General fund|43,646|10,706|54,352|
||TOTAL FUNDS|43,646|10,706|54,352|
||Comparative net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||Unrestricted funds||||
||General fund|101,681|(90,975)|10,706|
||TOTALFUNDS|101,681|(90,975)|10,706|



continued... 

Page 9 

Riverside Pre school 

## Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

## 10. MOVEMENT IN FUNDS- continued 

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|43,646|17,780|61,426|
|TOTALFUNDS|43,646|17,780|61,426|



## TOTAL FUNDS 

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|202,600|(184,820)|17,780|
|TOTALFUNDS|202,600|(184,820)|17,780|



11. RELATED PARTY DISCLOSURES 

Wages of £150 were paid to R Wastie during the year for services provided to the charity. 

Page 10 

## Riverside Pre school 

|Detailed Statement of Financial Activities|||
|---|---|---|
|forthe Year Ended 31 August 2025|||
||31.8.25|31.8.24|
||£|£|
|INCOME AND ENDOWMENTS|||
|Investment income|||
|Deposit account interest|436|496|
|Charitable activities|||
|Provision ofeducation|100,483|101,185|
|Total incoming resources|100,919|101,681|
|EXPENDITURE|||
|Charitable activities|||
|Wages|74,343|73,251|
|Pensions|1,478|1,346|
|Rates and water|508|264|
|Insurance|1,324|1,712|
|Light and heat|1,843|1,760|
|Telephone|958|893|
|Postage and stationery|1,355|401|
|Consumables and equipment|4,110|4,180|
|Sundries|5,495|5,204|
|Educational events|414|390|
|Depreciation of tangible fixed assets|612|458|
||92,440|89,859|
|Other|||
|Rent paid|150|-|
|Support costs|||
|Management|||
|Sundries|18|-|
|Finance|||
|Bank charges|1|-|
|Governance costs|||
|Independent examiner's remuneration|413|375|
|Independent examiners fees for|||
|accountancywork|823|741|
||1,236|1,116|
|Total resources expended|93,845|90,975|
|Netincome|7,074|10,706|



This page does not form part of the statutory financial statements 

Page 11