## Coton in the Elms Pre-School Financial Statements and Annual Report Year Ending 31[st] July 2025 Registered Charity Number: 1024040 ## **COTON IN THE ELMS PRESCHOOL** **Reports and Accounts for the Year Ended 31 July 2025** |Independent Examiners Report|2| |---|---| |Income and Expenditure Statement|3| |Balance Sheet|4| |Notes to accounts
|5| ## **Coton in the Elms PreSchool** ## **Independent Examiner’s Report To the trustees of the Coton in the Elms PreSchool** I report on the accounts of the charity for the year ended 31 July 2025. ## **Respective responsibilities of Trustees and Examiner** 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 2011 Act and in carrying out my examination, I have followed the 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 which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Atif Mahfooz ACMA CGMA AM Chartered Management Accountants 47 Branston Road Burton on Trent Staffordshire DE14 3BY Date: 28[th] May 2026 ## **Coton in the Elms PreSchool Income and Expenditure Account Year Ending 31 July 2025** |**Notes**
**INCOMING RESOURCES**
Income Received
2
**RESOURCES EXPENDED**
Charitable Activities
3
**Total Expenditure**
**NET DEFICIT RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Funds**
**2025**
37,132.49| |---|---| ||30,542.25
30,542.25
6,590.24
10,174.18
16,764.42| ## **Coton in the Elms PreSchool Balance Sheet as at 31 July 2025** |**£**
**Current Assets**
Cash at bank and in hand
16,764
**Current Liabilities**
0
**Net Current Assets**
**Net Assets**
**Financed By:**
Accumulated Funds
10,174
Income & Expenditure
6,590|**2025**
**£**
**16,764**
**16,764**| |---|---| ||**16,764**| ## **Client Approval Certificate** We approve the financial statements for the year ended 31 July 2025. We confirm to the best of our knowledge and belief, the accounting records reflect all the transactions entered into by us in the period covered by the financial statements. Approved and authorised for issue by the Trustees on 28th May 2026 Trustee **Coton in the Elms PreSchool Notes to the Accounts For the year ended 31 July 2025** ## **1 Accounting Policies** ## **Basis of preparing the financial statements** The financial statements have been prepared on a receipts and payments basis. ## **Accounting convention** The financial statements have been prepared under the historical cost convention, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the income is received. ## **Resources expended** Expenditure is accounted for on a payments 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. ## **2 Incoming Resources** £37,132 Fees £0 Donations **£37,132 Total Income** ## **3 Resources Expended** £25,207 Staff Costs £445 Telecoms £2,702 Rent £0 Refuse Collection £357 Legal and Professional £1,831 Sundry (Pupil premium related expenses) **£30,542 Total expenditure**