Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Charityregisriarion number.. 1023558 Bledlow Pre-school Annual Report and Financial Statements Forthe yearended 31 August 2025 11Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Bledlow Pre-school Contents Reference and Administrative Details Statement of Trustees, Responsibilities Trustee's Annual Report Independent Examiner's Report Statement of Flnanclal Activities Balance Sheet Notes to the Financial Stalements 10-16 21Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Biedlow Pre-school Reference and Administralive Delaiis Chalr Pollyanna Cfute Trustees Pollyana Crule Lucy Goodwright Abbie Mawor Charlty Reglstratlon Number 1023558 Prlnclpal Offlce Bledlowvillage Hali Chinnor Road Bledlow Bucks HP27 9QF Independenl Examlner Jason FoxweLI 31Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Biedlow Pre-school Statement of Truslee. Responsibilities The trustees are responsible for preparingthe financial statements in accorijance with the United Kingdom Accounting Stsndar(Is Iunrted Kingdom Generally Accepted Accounting Practice) and appllcable lawan(J regulations. The law applicable to charities requires the Irustees to prepare financial slalements for each financial year which give a true and fairview of the state of allairs of the charity and of the incoming resources and application of resources of the charity lor that period. In preparing these financial statements, the trustees are required to.. Select suitable accounting policies and Ihen applythem consistently Observe the methods and principles in the charity SORP Make judgements and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures dlsclose¢J and explained In the financial siaiements,. and Prepare the financial statements on the going concern basis unless it is inapproprlate to presume that the charity will continue in business The trustees are responsible for keeping proper accounting records that dlsclose wlth reasonable accuracy at anytime the linancial posilion ol the charlty and ensure ihai the financial siaiemenis comply with Ihe Charities Acl 2011. the applicable Charities (Account5 and Reports) Regulations. and the provlsions of constitution. The irusiees are also responsible for saleguaroingthe assets of the charity and hence lor takingreasonable steps lorlhe preveniion ant1 detection ol fraud and other 718r2026 Approved bythe trustees ol the Iruslees ol the charity on. by.. and signed on Ils behalf JD7E29F2(H93 41Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Trustees'Annual Report foryear Ended August 2025 Bledlow Pre-school is a stered chantyprwdingearlyyearseducation and childcare for children in BLedlowand the surroundingarea. The pr&school is managed by a committee ofvolunteeriwu*ees who oversee the runningand flnances of the charity. The day-io-dayoperaiion of the seiiing iscaiiied c1 by the manager and siaff team. Our aim is to prowde a safe, caring and stimulatingenwronmentwherechildren can learn ihrough play, develop confidence and build the skills they need betore startingschool. The tiusteeg hève had regard to the Chairty Commission's guidance on public benefitand are satisfied that the activities of the prevschool coniinue to prowde benefi"l io local childien and families. It ha5 been another posltlve year lor the prevschool. Durlngihe year we rea¢hed our highest number ofthildren on roll in eightyears, wtth upto 27 thlldrèn attendlng the setting. Wewere pleased towelcome several newfamllles and contlnue supportlnBchlldren in their learnlng and development. The pre-school successlullysecured a Speech and Language Grani.whl¢h enabled us io contlnue weeklyspeech and language support sessions lor chlldren who nee(Jed ad(Jiiional help. The fundlngalso coniribuied towards Staff trainlngand addliional supportwlihln the settlng. Throughout the yearwe contSnued IrNestlngln staH development. Tralnlngcompleied Included safeguardSng. Prevent duty, FGM awarenes$, Makaton. SEN tralnlng. safe ¢rUItmentanQ supportforchllaren wlth Engllsh as an Addillonal Language. We also introduced ané expanded Ihe use ol Tapestryto improve cornmunicalion with parent5, Wlth p051tfve feedback ieceived Irom familie5. The commktee continued io rewewand up(Jaie policles and govemance procedures, Includlng (Jocumenilng commiitee roles and responsibiliiies and updalinepolicies. Fundraising continued to playan Important part in supportingihe p4¢hl. Duringtheyearwe held an Easter Egg Hunt, Christmas ralfles and harnper5. Sports day refreshrnents and a Walkathon. The Walk3thon alone raised £824for charity. The trustee5would like to thank all slaff.volunteers. parents. carers and l¢Jcal businesses who 5LlPPOrted the pre- School durinethe year. 51Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 The chariiy received Income 01 £102.286duringiheyearand incurred expen011u of £85.231. resulting in a surplus of £14,588. At 31 August 2025 thecharrty held unie#ricted funds of £52.245. The charity rernain5 in a stable financial p051tion. Duiingtheyearthetrustees reviewed staff pay in line with increases in the National Minimum Wage and approved stsff bonuses in recognition otthe team5 hard work and the healthy financial positian of the pre-school. The trustee5 alm to malntain 5ufflGlent reserves toensure the cofitlnued Operatlon of the pre-school and to provlde a buffer ag3insi unexpected costs or fluctuations In income and occupancy levels. Reserves are revlewed regu1arlythr0ugU1Ihe year a5 part otthe tommtitee'5 financlal overslght. The trustee5wIU continue tofocuson mainlalniTrghi8Th-qualitychlldcare and eartyyear5 education foriocal children. Priorities lor the comingyear include supporting occupancylevels. Investing in resources and staff development, malntaining srrong rinanclal reserves and coniinuingio Impiove communication and engagemenrwith familles. The commktee wlll also coniinueto strengthen governance pro¢essesand supportthe recruitmeni ané Induction ol new trustees. Approved by the tru51ees and slgned on thelr behalf. Sl$ned'. 3DTEW19FB2D4 Chalr of Trusiees Dale.. 718r2028 61Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Bledlow Pre-school Indepèndent Examlnerfs Reportlolhe trustees of Biedlow Pre-school I reportto the trustees onmy exammatson ofthe accounts ofBled10 P.sO01 ("the chan'ty,) for the )'ear elldg 31 August 202). ResponsO)ilities and basis of report As the tnee5 of the clwi'ty. you are responsible for the preparatson of the accounts in accordaoce uith the requrernents of the Cb3ntse5 Act 2011 ('the Act.). I iLYl iu iC4KLL vfwy cxdwiull vfthc LIly'S dLLvuuLs 11 vui uuda SCLliuu 14) vr the 2011 Act and in cam'ing out m). ex3mm2tion I hai'e follou'ed all the app.Cable Directions gi17en by the Ctlanry Commi'ssioo under sectioti 14i(5Xb) of the Act Independent eIaminer's statement I haipe completed mv examinats"on. I confirm thatno matenal matters haiye come to mv attentson in connectson m.ith tbe examjnats.oo gii'mg me cause to beh"ei'e that m 30), matenal respect". accountino record¢ were not kept in re4pect of the Clrity as required by section 130 of tbe Ac( or the accounts do not accord uith the accourAtmg records" or the accounts thd not compty with the appCIble requernents tottcerng tbe forni and content of accounts set out An the cltieS (Accounts and Reports) Requlations ?008 other than ani requrnent that the accouats gile a 'true and fw. i'l. 'knch not a matter considered as part of an mdependent eXamUts"On. I haie no eoocems and haire come across no other matters iti conntttion with the examinatson to mrlu.ch attents.on should be draiiTh in tlu"s report 0[.10 enable a proper understandjng of the accounts to be reached. Jay)n foxm.ell fccA T[. dependent-exammer.net 12 Hdlbourne Road. Poole. BHI 7 7JB Date: 10 Juty 2026 71Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Bledlow Pre-school Si*ement of Financial Activities forthe Year Ended 31 August 2025 Total 2025 Total 2024 Note ilnrestrlcted Income andEndowments from.. Donations and legacies 2.630 1.061 Charitable activities 99,068 59,977 Investment Income 551 Totsl Income 102.286 102,286 61.589 Expendlture on.. Raising Funds Charitable activities Totsl expendlture 12021 12021 185.0291 185.0291 166.0701 185,2311 185.2311 166.0701 S6,10 Net Movement in funds less unreconciled difference 17,055 12.4671 17,055 12,4671 14,4811 14.588 14A811 Reconclllatlon olfvnds Total lunds brought lorward 37,837 37,837 42,318 Totalfunds carried forward 52.425 52.425 37.837 All of the charitys aciNilies derive from continuingoperations duringthe above two perio¢Js The funds breakdown lor 2025 is Shown in note 2 81Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 81edlow prSChOOL Balance Sheet as ai 31August 2025 Total 2025 Total 2024 Note CurientAssels Cash al bank and in hand Creditors.. Amounts lalling due thin one yeai 62.919 47.010 110,4941 19,1731 NetAssets 52.425 37,837 Funds ofthe charlty: Unieslrlcted Incomefunds Unrestricted funds 52.425 37.837 Totsllunds 52.425 37,837 91Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Biedlow Pre-school Notes to the Financial Statements for the Year Ended 31 August 2025 Accounting Poll¢les ststement ol compllance The financial statements have been prepared in accordance with the second edition of the Charities Statement ol Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom an(J Republic of Ireland IFRS 1021 and the Charities Act 2011. Basls of preparatlon Bledlow Pre-school meetslhe delinitlon of a public benefii entity under FRS 102. The accounis Ifinancial stalementsl have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to Ihese accounts. Exemptlon Irom preparlnga cash fi¢)w statement The charily opted lo early adopt Bulletin I published on 2 February2016 and have therefore not included a cash flow siaiement in these linancial siatemenis. Goln8 concern The irustees consider that there are no maiefial uncertainties about the charitys ability to continue as a going concern. Incomeandendowments Voluntary income inclu(Jingdonalions. gifts, legacies and granls that provide core funding or are ol a general naiure is reco8nlsed when the charity has entitlemeni to Ihe income, il is probable ihai the income will be receiveil and the amount can be measured with sufficient reliability- Donatlons and leÈacles Donalion5 and legacie5 are recognised on a receivable basis when receipt is prob8ble. and the amount can be reliably measured. Inve5trnent Income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. 10IPage
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Expendlture All expenditure is recoEnised once ihere is a legalorconstructive obligation to that expenditure. it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expendtture headingthose aggregale similar costs tothat calegory. Where costs cannot be directly attributed to heading5 they have been allocated on a basis consistent with the use ol resources, with ceniral staff costs allOced based on time spent, and depreciation charges allocated on the portion of the assel's use. Other support COSts arè allocated based on the spread of staff costs. Ralslngiunds These are costs incurred in attr3ciingvoluntary income. the management of Investments and those incurred in trading aclivilieslhal raise funds. Charltable attlvltles Charitable expenditure comprises those costs incurred by the charty in the delivery ol its activities and services for its beneliciaries.ll includes both costs that ¢an be allocated ijirectlyto such activities and Ihose cosls ot an indirect nature necessaryto supportlhem. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consisieni with Ihe tsse ol iesources, lor example, allocating property cosis by floor areas, or per capita, staff costs bylhe time spent and other costs bytheir usage. Governance costs These include the costs altiibutable to the charity's compliancewith constitutional and stalulory requirements, incluolng au(Jit, stiategic management and trusiees, meetings and reimbursed expenses. Taxatlon The charity is considereij to pa55 the tests Set out in Paragraph I Schedule 6 01 the Finance Act 2010 and therefore Il meets the (Jelinition of a charrtable company lor UK corporation tax purposes. Accordingly. the charity is potentiallyexempt from taxation in respect ol income or capital gains received within categories covered by Chapter 3 Part 11 ol the Corporation TaxAcl 2010 or Section 256 of Ihe Taxation of Chargeable Gains Acl 1992. lo the extent Ihal Such income orgains are applied exclusivelyto charitable purposes. 111Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Borrowlngs Interest-bearing borrowings are initially recorded atfair value. net of transaclion costs. Interesi bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds. net of transaction costs. and the amount due on redemption being recognised as a charge to the Statement of FinancialAclivities over the period of the relevant borrowing. Interest expense is recognised on ihe basis of the effective inierest metho¢J and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional rightto deler settlement ol the iiabilityfor at least tsvelve months after the reporting date. Fund stwclure Unrestricted Sncome lunds are general lunds ihat a avallable lor use at Ihe irustees, dlscretion In furtherance of the objectives of the charity. 121Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Income ftom Donatlons and gaCleS Unrestricted Funds Total Funds Donations and legacies.. Donaiions Fundraisinglncome 1.569 1.061 1.569 1,061 Totslfor2025 2,630 2,630 Totsllor2024 1.061 1,061 Income ftom charllable actlvltles Unrestrlcted Funds Total Funds Income from charitable aciwitles Funding and Fee5 99,068 99,068 Totsllor2025 99,068 99,068 Totsllor 2024 59,977 59.977 Investment Income Unrestrlcted Funds Totsl Funds Inierest receivable and similar income Inteiest receivable on bankdeposits 588 Totsllor2025 588 Totallor2024 551 551 Analy$ls of governance and sUPPQrt costs Uniestrlcted Funds Total Funds Governance cosls Audh Fees 90 90 Totsllor2025 90 90 Totsllor2024 90 90 131Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Taxatlon Bledlow Pre-school is a registered charrty and istherefore exemptfrom taxation Cash and Cash Equivalents Unre$tri¢ted Funds Total Funds Cash at bank Cuireni Account Savings Account 11,281 51.638 11.281 51.638 Totallor2025 62,919 62,919 Totallor2024 47,010 47,010 Credltors: amounts faillngduewlthln oneyear 2025 2024 Deferred income Other credltors 9,245 1,249 8,648 52S 10,494 9,173 141Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Funds Baianceat 01 Sep 24 In¢omlng Resources Resour¢e$ Expended Balance at 31AuR25 Unreconclled Dlfferen¢e Balance at 31Aug25 Unrestricted Funds General 37,837 lff2.286 185.2311 54.892 12.4671 52.425 Balanceat 01 Sep 23 Incomlng Resources ResoLrrce5 Expended Balance at 31Au¢24 Unreconclled Differen¢e Balance at 31Aug24 Unrestricted Funds General 42,318 61.589 166.0701 37.837 37,837 io Staff Costs 2025 Wages and salarles Employei's Nl Employer's Penslon Costs Total staff costs 63,244 4.535 The average monthly number ol employees during the year was412024- 41. No employees receivel emoluments exceeding£60,000 during the year 12024.. Nill. 151Page
Docusign Envelwe ID.. 89EC502B-13BC-8BD>80Atk2C701779B810 Biedlow Pre-school Detalled Statement of Flnan¢lalArtlvltles forthe Year Ended 31 August 2025 Total 2025 Total 2024 Note Uniestrlcted Donatlonsandlegacles Appeals and donations Fundraisinglncome 1,$69 1.061 1.061 1.061 1,061 Chai1tableACti1leS Funding& Fees Other Income 99,C68 59,977 99,068 99,068 Investmentln¢ome Interest on cash deposlts 588 551 588 551 Total Income 102.286 102,286 61.589 Ralslngfvnds Fundraising¢osts 202 202 118 202 202 118 Chartt•bleA¢tlvlrfe$ Wages and Salaries Premises Costs Staff TraSnlng Consumables io 69,489 9,657 1,054 800 48,747 373 9.657 1.054 13,239 379 Equipment Administration expenses Sundryexpenses Insurance 1.314 1,314 908 1,377 499 i.iio 607 I,iio 607 196 1,052 90 Accountancy Fees 90 85.029 85.029 65,952 Total Expendrture 85,231 85,231 66,070 161Page