2025-08-31-accounts - Beansheaf Community Pre-School

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Charity registration number: 1024607

BEANSHEAF COMMUNITY PRESCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Theresa Bowers Accounting Ltd

Beansheaf Community Preschool Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Statement of Financial Position	6
Notes to the Financial Statements	7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	11—12

Beansheaf Community Preschool Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

To enhance the development and education of childfren under statutory school age by encouraging parets to understand and provide for the needs of their children through community groups.

Beansheaf Community Pre-School is open for 9 sessions a week due to the high demand for spaces. Each session is 2.5 hours long but children are welcome to take 2 sessions in a row with a lunch club included which allows children to receive continuous care from 9.20am to 2.30pm on all days except a Wednesday. The all day sessions provide a greater flexibility for parents who may wish to work, and also introduces children gently to the type of day they will experience once they start full time education. The lunch club is also available to children who only attend a morning session but who may wish to stay and have lunch with their friends. A breakfast club operates everyday for 30 minutes before Pre-School begins which gives parents the flexibility to drop children off at 08:50am for a small charge. Children are provided with a choice of breakfasts and they also have access to all the Pre-School’s toys and equipment, the breakfast club has proved very popular particularly with parents who are going on to work. The Pre-Schools aim is to educate children entirely through play in a safe and caring environment. Children are free to choose which activities they do each session, these include playing on the climbing frame, dressing up, role play, painting, playing with play dough and a number of arts and crafts activities that go on each day. Children have access to a laptop allowing them to learn computer skills and play educational games, they also have access to an interactive white board which provides them with the same learning opportunities as those 3 year olds attending state funded nurseries. The preschool has its own private park and all children are encouraged to go outdoors at least once during each Pre-School session, the children not only have toys and games to play with outside but also have the opportunity to get their hands dirty learning about nature and planting flowers and vegetables. In the summer months a larger percentage of time is spent outdoors. Group time takes place each session, where the children are encouraged to join in singing songs, learning the days of the week, months of the year and to discuss the environment around them. Children are encouraged to play together, to learn about sharing and about helping one another. The PreSchool is open to all children from the ages of 2 to 5 years old. 3 year olds are funded for 15 hours a week by the government from the term following their third birthday until they reach school age. 2 year olds from disadvantaged families may also be eligible for government funding for a maximum of 15 hours a week. The Pre-School serves the whole community, it has children from all different financial and ethnic backgrounds, it provides access to toys and equipment that some children may not otherwise have the opportunity to enjoy, and it allows parents free time to spend with younger siblings who may not otherwise benefit from one to one interaction.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mrs Karen Albanese - Chair Mr Scott Thomas (appointed 16/09/2025) Ms Laura Hallett (appointed 16/09/2025) Mr Jordan Mccabe (appointed 16/09/2025) Ms Stephanie Kitching (appointed 16/09/2025) Mr Craig Inman (appointed 16/09/2025) Ms Gemma Humphreys Mrs Kirsty Inman

Charity Number

1024607

Principal Address

Beansheaf Community Centre Charrington Road Calcot, Reading Berkshire RG31 7AW

Page 1

Beansheaf Community Preschool Trustees' Report (continued) For The Year Ended 31 August 2025

Independent Examiner

Theresa Bowers Accounting Ltd Theresa Bowers Accounting Ltd 1 Charlotte Close Caversham Reading Berkshire RG4 7BY

Page 2

Beansheaf Community Preschool Trustees' Report (continued) For The Year Ended 31 August 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs Karen Albanese Trustee 17/06/2026

17 Jun 2026

Page 3

Beansheaf Community Preschool Independent Examiner's Report to the Trustees of Beansheaf Community Preschool For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Beansheaf Community Preschool (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 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 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
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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.

Theresa Bowers Accounting Ltd 17/06/2026 1 Charlotte Close Caversham Reading Berkshire RG4 7BY

Page 4

Beansheaf Community Preschool Statement of Financial Activities For The Year Ended 31 August 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Chartiable Activities Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 7 Charitable activities: 7 Chartiable Activities NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14	2025 Unrestricted funds £ 1,029 144,053 5,405 104	2024 Unrestricted funds £ - 111,104 13,118 -
	150,591	124,222
	1 (137,351 )	- (137,667 )
	(137,350 )	(137,667 )
	13,241	(13,445 )
	13,241 18,383	(13,445 ) 31,828
	31,624	18,383

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Beansheaf Community Preschool Statement of Financial Position As At 31 August 2025

Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 14 On behalf of the board	2025 Unrestricted funds £ -	2024 Total funds £ 344
	- 33,249	344 20,647
	33,249 (1,625 )	20,647 (2,608 )
	31,624	18,039
	31,624	18,383
	31,624	18,383
	31,624	18,383
	31,624	18,383

Mrs Karen Albanese Trustee 17/06/2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Beansheaf Community Preschool Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Beansheaf Community Preschool is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1024607 . The principal address is Beansheaf Community Centre, Charrington Road, Calcot, Reading, Berkshire, RG31 7AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25%

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts . Income from Other Trading Activities Income from other trading activities	2025 Unrestricted funds £ 1,029	2024 Unrestricted funds £ -
	2025 Unrestricted funds £ 5,405	2024 Unrestricted funds £ 13,118

Income from Other Trading Activities

5. Investment Income

Bank interest receivable Interest on short-term deposits	2025 Unrestricted funds £ 75 29	2024 Unrestricted funds £ - -
	104	-

Page 7

Beansheaf Community Preschool Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

6. Net Income/(Expenditure)

The net income/(expenditure) is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned

2025	2024
£	£
344		-

7. Analysis of Expenditure

Activities undertaken directly £ - 118,273	Support costs (see note 8 ) £ (1 ) 19,078	2025 Total £ (1 ) 137,351
118,273	19,077	137,350
Activities undertaken directly £ 117,521	Support costs (see note 8 ) £ 20,146	2024 Total £ 137,667
Raising funds £ - - (1) - -	Chartiable Activities £ 1,095 12,615 4,724 344 300	2025 Total £ 1,095 12,615 4,723 344 300
(1 )	19,078	19,077
		2024 Chartiable Activities £ 2,494 10,023 6,006 1,623
		20,146

Support Costs

Page 8

Beansheaf Community Preschool Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

9. Staff Costs

Staff costs were as follows:

taff costs were as follows:
Wages and salaries Social security costs Other pension costs	2025 £ 106,392 2,615 889 109,896	2024 £ 99,425 10,615 -
		110,040

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 7 (2024: 7)

11. Tangible Assets

Cost As at 1 September 2024 As at 31 August 2025 Depreciation As at 1 September 2024 Provided during the period As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 12. Creditors: Amounts Falling Due Within One Year 2025 £ Taxation and social security 1,625	Computer Equipment £ 459
	459
	115 344
	459
	-
	344
	2024 £ 2,608

13. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £889 (2024: £0).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

Page 9

Beansheaf Community Preschool Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

14. Movement in Funds

As at 1 September 2024 £ 18,383	Income £ 150,591	Expenditure £ (137,350 )	As at 31 August 2025 £ 31,624
18,383	150,591	(137,350 )	31,624
As at 1 September 2023 £ 31,828	Income £ 124,222	Expenditure £ (137,667 )	As at 31 August 2024 £ 18,383
31,828	124,222	(137,667 )	18,383

15. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025	2024
£	£

16. Related Party Disclosures

Page 10

Beansheaf Community Preschool Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations from individuals Charitable Activities: Chartiable Activities Statutory Funding Other trading activities Income from other trading activities Investments Bank interest receivable Interest on short term deposits EXPENDITURE ON: Raising funds Sundry expenses Charitable Activities: Chartiable Activities Purchases Pre-School Outing Materials Wages and salaries Employers NI Subscriptions Employers pensions - defined contributions scheme Subcontractor costs Staff training Protective clothing Travel and subsistence expenses Rent Computer software costs Computer and IT consumables Insurance Printing, postage and stationery Advertising and marketing costs Telecommunications	2025 Total funds £ 1,029	2024 Total funds £ - - 111,104 111,104 13,118 13,118 - - - 124,222 - - (2,954) (591) (3,355) (99,425) (10,615) (581) - (497) (1,143) (854) - (10,023) - (302) (1,408) (2,870) - (443) ...CONTINUED
	1,029 144,053
	144,053 5,405
	5,405 75 29
	104
	150,591 1
	1 (2,155) (1,496) (5,308) (106,392) (2,615) (307) (889) - (171) - (35) (12,615) (821) - (1,030) (9) (483) (404)

Page 11

Beansheaf Community Preschool Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025

Legal fees Sundry expenses Depreciation Accountancy fees NET INCOME/(EXPENDITURE)	(845) (1,132) (344) (300)	- (983) - (1,623)
	(137,351)	(137,667)
	(137,350)	(137,667)
	13,241	(13,445)

Page 12

Issuer

Theresa Bowers Accounting Ltd

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