REGISTERED CHARITY NUMBER: 1025650
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31 July 2025
for
Claydon Pre-School
John Phillips & Co Limited Accountants Unit 81 Centaur Court Claydon Business Park Gt. Blakenham Ipswich Suffolk IP6 0NL
Claydon Pre-School
Contents of the Financial Statements For The Year Ended 31 July 2025
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Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 11
Detailed Statement of Financial Activities 12 to 13
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Claydon Pre-School
Report of the Trustees For The Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 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).
FINANCIAL REVIEW
Reserves policy
The Reserves Policy of the Charity has been prepared and is written in the light of the Charity Commissioners' guidance "Charities and Reserves". The Reserves Policy is detailed in a separate appendix to the accounts.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1025650
Principal address Recreation Ground Thornhill Road Claydon Suffolk IP6 0DZ
Trustees
Miss J Newman Mrs E Jackson (resigned 14.10.24) Ms A Carr (resigned 14.10.24) Ms K Wright Mrs H Parkin-Kemp (appointed 14.10.24) Mrs K Hill (appointed 14.10.24) C Jones (appointed 14.10.24) Mrs H Farthing (appointed 14.10.24)
Independent Examiner
John Phillips and Co Limited John Phillips & Co Limited Accountants Unit 81 Centaur Court Claydon Business Park Gt. Blakenham Ipswich Suffolk IP6 0NL
Page 1
Claydon Pre-School
Report of the Trustees For The Year Ended 31 July 2025
Approved by order of the board of trustees on 21 October 2025 and signed on its behalf by:
Trustee
Page 2
Independent Examiner's Report to the Trustees of Claydon Pre-School
Independent examiner's report to the trustees of Claydon Pre-School
I report to the charity trustees on my examination of the accounts of Claydon Pre-School (the Trust) for the year ended 31 July 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
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.
John Phillips and Co Limited
John Phillips & Co Limited Accountants Unit 81 Centaur Court Claydon Business Park Gt. Blakenham Ipswich Suffolk IP6 0NL
21 October 2025
Page 3
Claydon Pre-School
Statement of Financial Activities For The Year Ended 31 July 2025
| 31.7.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Grants 211,721 Other trading activities 2 57,357 Investment income 3 3,361 Total 272,439 EXPENDITURE ON Raising funds 313 Other 252,194 Total 252,507 NET INCOME 19,932 RECONCILIATION OF FUNDS Total funds brought forward 200,386 TOTAL FUNDS CARRIED FORWARD 220,318 |
31.7.24 Total funds £ 164,895 94,556 2,889 262,340 541 221,018 221,559 40,781 159,605 200,386 |
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The notes form part of these financial statements
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Claydon Pre-School
Balance Sheet 31 July 2025
| 31.7.25 Unrestricted fund Notes £ CURRENT ASSETS Debtors 7 705 Cash at bank and in hand 228,059 228,764 CREDITORS Amounts falling due within one year 8 (8,446) NET CURRENT ASSETS 220,318 TOTAL ASSETS LESS CURRENT LIABILITIES 220,318 NET ASSETS 220,318 FUNDS 9 Unrestricted funds 220,318 TOTAL FUNDS 220,318 |
31.7.24 Total funds £ 1,292 209,342 210,634 (10,248) 200,386 200,386 200,386 200,386 200,386 |
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The financial statements were approved by the Board of Trustees and authorised for issue on 21 October 2025 and were signed on its behalf by:
Trustee
The notes form part of these financial statements
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Claydon Pre-School
Notes to the Financial Statements For The Year Ended 31 July 2025
1. ACCOUNTING POLICIES
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.
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.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
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Claydon Pre-School
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
2. OTHER TRADING ACTIVITIES
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|---|---|---|
|31.7.25|31.7.24|
|£|£|
|Fundraising events|3,836|5,848|
|Other income|17,103|14,690|
|Fees|36,418|74,018|
|57,357|94,556|
|3.|INVESTMENT INCOME|
|31.7.25|31.7.24|
|£|£|
|Deposit account interest|3,361|2,889|
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4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
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|31.7.25|31.7.24|
|Staff|11|13|
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No employees received emoluments in excess of £60,000.
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Claydon Pre-School
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Charitable activities Grants Other trading activities Investment income |
Unrestricted fund £ 164,895 94,556 2,889 |
|
|---|---|---|
| Total | 262,340 | |
| EXPENDITURE ON Raising funds Other |
541 221,018 |
|
| Total | 221,559 | |
| NET INCOME RECONCILIATION OF FUNDS Total funds brought forward |
40,781 159,605 |
|
| TOTAL FUNDS CARRIED FORWARD |
200,386 | |
| 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments |
31.7.25 £ 505 200 |
31.7.24 £ 1,092 200 |
| 705 | 1,292 |
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Claydon Pre-School
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Other creditors Pension Fund MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.8.24 £ 200,386 200,386 Incoming resources £ 272,439 272,439 At 1.8.23 £ 159,605 159,605 |
31.7.25 31.7.24 £ £ 1,827 2,269 1,872 1,309 3,478 5,823 1,269 847 8,446 10,248 Net movement At in funds 31.7.25 £ £ 19,932 220,318 19,932 220,318 Resources Movement expended in funds £ £ (252,507) 19,932 (252,507) 19,932 Net movement At in funds 31.7.24 £ £ 40,781 200,386 40,781 200,386 |
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9. MOVEMENT IN FUNDS
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Claydon Pre-School
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 262,340 262,340 |
Resources Movement expended in funds £ £ (221,559) 40,781 (221,559) 40,781 |
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A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.8.23 £ 159,605 159,605 |
Net movement in funds £ 60,713 60,713 |
At 31.7.25 £ 220,318 220,318 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 534,779 534,779 |
Resources Movement expended in funds £ £ (474,066) 60,713 (474,066) 60,713 |
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continued...
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Claydon Pre-School
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
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Claydon Pre-School
Detailed Statement of Financial Activities For The Year Ended 31 July 2025
| 31.7.25 £ INCOME AND ENDOWMENTS Other trading activities Fundraising events 3,836 Other income 17,103 Fees 36,418 57,357 Investment income Deposit account interest 3,361 Charitable activities Grants from SCC/Senco 211,721 Total incoming resources 272,439 EXPENDITURE Other trading activities Fundraising expenses 313 Other Wages 193,063 Premises expenses 94 193,157 Support costs Management Other Insurance 2,236 Light and heat 2,504 Telephone 757 Postage and stationery 2,163 Health & Safety 951 Cleaning 214 Rent & Rates 6,832 Refuse 1,348 17,005 |
31.7.24 £ 5,848 14,690 74,018 94,556 2,889 164,895 262,340 541 179,912 284 180,196 1,633 1,734 462 2,555 1,900 222 3,197 1,302 13,005 |
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This page does not form part of the statutory financial statements
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Claydon Pre-School
Detailed Statement of Financial Activities For The Year Ended 31 July 2025
| 31.7.25 £ Management Finance Bank charges 128 Other Cost of trips 1,951 Equipment from fundraising 8,986 Uniform (339) Software 4,057 Refreshments 6,677 Repairs and renewals 11,100 Equipment 2,218 Staff Training / Welfare 2,646 Gifts 771 Pet Care 100 Bad Debts 158 38,325 Governance costs Accountancy and legal fees 3,246 Legal Fees 333 3,579 Total resources expended 252,507 Net income 19,932 |
31.7.24 £ 148 1,104 1,585 1,306 4,901 8,496 3,697 2,588 1,531 1,147 26 167 26,548 750 371 1,121 221,559 40,781 |
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This page does not form part of the statutory financial statements
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