**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** **----- Start of picture text -----**
Page
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
**----- End of picture text -----**
**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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. 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. 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| |---|---| The notes form part of these financial statements Page 4 ## **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| |---|---| 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 Page 5 **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... Page 6 **Claydon Pre-School** ## **Notes to the Financial Statements - continued For The Year Ended 31 July 2025** ## **2. OTHER TRADING ACTIVITIES** **----- Start of picture text -----**
|||| |---|---|---| |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| **----- End of picture text -----**
## **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: **----- Start of picture text -----**
|||| |---|---|---| |31.7.25|31.7.24| |Staff|11|13| **----- End of picture text -----**
No employees received emoluments in excess of £60,000. continued... Page 7 **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| continued... Page 8 ## **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| |---|---|---| ## **9. MOVEMENT IN FUNDS** continued... Page 9 **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| |---|---|---| 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| |---|---|---| continued... Page 10 **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. Page 11 ## **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| |---|---| This page does not form part of the statutory financial statements Page 12 ## **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| |---|---| This page does not form part of the statutory financial statements Page 13