## **STURMINSTER MARSHALL PRE-SCHOOL**
## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED**
**31[st] AUGUST 2025**
## **Registered Charity Number: 1026037**
**Donohue Smith & Hartwell Ltd Suite 1a, 43 Fisherton Street, Salisbury, Wiltshire, SP2 7SU**
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Contents**
||Page|
|---|---|
|Chairperson's report|2|
|Legal and administrative details|4|
|Report of the Trustees|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9|
|Detailed Statement of Financial Activities|13|
1
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Chairperson’s Report For the year ended 31[st] August 2025**
The chairperson welcomed everyone and thanked them for attending the meeting. All previous committee members stood down from their posts and a new committee has been formed for the coming year.
Returned to preschool with 21 on roll. 5 members of staff and 1 bank staff.
Started with a deficit but we have ended in a £17,159.97 in profit of which £10 k was an expansion grant. All, but one, outstanding invoices have been paid.
Katie Clark, who previously completed work experience with us, joined us once a week to complete her college placement. She remained with us for the year but has to move to a new setting to complete her second year.
We have hosted work experience students this year. Two from Corfe Hills and one from QE.
We raised money for Children in Need in November, and Red Nose Day in March.
School kindly invited us to joint their Christmas Fair again this year. We had three tables with games and goods to sell. All our staff donated the gifts and volunteered some time and we raised £134 for preschool.
We raised a small amount at the village Christmas tree festival for our chosen charity, Dreamflight.
We had the children’s Christmas party on the last day of term. The children had such fun. Families were then invited to the children’s Christmas performance straight after. The school offered us the school hall again, which really helped with our numbers. Children sang Christmas songs and then families joined us for a drink and mince pie afterwards. We raised £30 on the Christmas raffle.
We celebrated world book day at the beginning of March, dressing up as our favourite characters.
In April, new rules came into effect, meaning we can no longer charge administration fees when joining. We also must allow parents to opt out of snack fees if they wish. Letters were sent to all parents, and the registration forms amended to reflect this. As yet, no parents have elected to opt out of the additional payments. We do not charge the children in receipt of early years pupil premium.
We had an Easter themed activity week to end the Spring term. Finalised with joining in the school with, the Easter egg competition and bonnet parade. They also allowed our children to join the Easter egg hunt on the last day of term.
We started the summer term, with caterpillars and watched them change into butterflies. The children enjoyed learning about life cycles and we based our activities around this.
Sophie Clark resigned and left us in the May half term. Sophie worked for preschool for almost 16 years. Preschool gave her gifts and we held a leavers party with the children. She will be greatly missed by all and we wish her well for the future.
Chicken pox spread over the summer term, with all but a few children going down with it.
2
To raise money for preschool, we had a sponsored week during the summer. Every child completed at least one event during the week. Including a ‘soak the teacher’ event, which parents were invited to watch. We held a mini fun run/sports day event at the end of the week for parents to watch. School kindly let us sell cakes at the end of a school day, which raised £50 alone. We raised an amazing total of £183.56 which went towards our end of year leavers celebrations.
We sent out parent surveys at the end of the school year. Feedback from our families was 100% positive. We also had some very positive social media posts on the local community group pages, which encouraged lots of new contact, and families joining us in September.
Our families were invited to join the school end of year BBQ. Many of our families joined. Jan and Holly volunteered to help at the event.
The school have kindly invited to several events throughout the year, including at Christmas, Easter, VE day and May day. Holly Keets became a school governor in June, to ensure collaboration between the two settings.
It was discussed during the summer term, that with government childcare funding being extended to 30 hours from 9 months, we would need to look at ways to open up to more families. From September, we will take children from 9 months, and also extend our opening hours to 8:30-4:30 Monday to Friday. OFSTED have been notified by Damien Watt.
We secured additional funding from the Local Authority of £1,188 for 2 year olds and £10k in the early years expansion grant. This will go towards building a more permanent wall and gate for our under 2’s area. Also, carpet, furniture and other resources, to ensure a welcoming under 2’s environment. A new gate access will also be fitted to ensure easy collections during the wraparound hours. Recruitment for an additional staff member will take place over the summer break, with interviews held the second week back.
Due to the success of last year’s event, we held our end of term family picnic and bounce. Cath kindly offered her field and use of facilities again. We hired a bouncy castle and the ice cream van visited. Preschool paid for every child to have an ice cream and the hire costs, using the sponsored week fundraising. We also used this event as our leavers farewell. All children leaving us received a goody bag with gifts and mementoes. We held a water fun day on the last day of term.
We had 9 children leave in July, 7 moving up to a number of the local schools and 2 moving on to new settings.
During the summer holidays Holly Keets completed L2 Mental Health First Aid qualification. The staff also are all completing their Dingley’s Promise online learning.
All staff are up to date with food hygiene, safeguarding and Paediatric first aid
3
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Legal and Administrative details For the year ended 31[st] August 2025**
**Registered Charity Number** 1026037
**Principle Address** Rear of First School 78 High Street Sturminster Marshall Wimborne Dorset BH21 4AY
**Independent Examiner** Donohue Smith & Hartwell Ltd 43 Fisherton Street Salisbury Wiltshire SP2 7SU
**Trustees** The following act as Trustees:
Mr D Watt Mr M Bullock Ms R Cox Mrs N Charman Ms J Ladbrook
4
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Report of the Trustees For the year ended 31[st] August 2025**
The trustees present their report with the financial statements of the charity for the year ended 31[st] August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2015.
## **Governing document**
The charity is governed by a constitution, adopted 23[rd] February 1993.
## **Recruitment and appointment of new trustees**
New trustees are appointed by current trustees.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **Objectives and aims**
To enhance the development and education of children below statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
Approved by the Trustees on ……………………………………
a Damien Watt Signed on 12 April 2026 @ 12:11 And signed on their behalf by ……………………………………………….. Mr D Watt
5
## **Independent Examiners Report to the Trustees of STURMINSTER MARSHALL PRE-SCHOOL**
I report on the accounts for the year ended 31[st] August 2025, which are set out on pages 7 to 14
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
- It is my responsibility to:
- examine the accounts (under section 145 of the Charities Act
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with our examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the Charities Act;
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been met: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: _SA Hartwell_ CTA ATT MAAT Date: 6/03/2026 Donohue Smith & Hartwell Ltd
6
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Statement of Financial Activities For the year ended 31[st] August 2025**
|Unrestricted
funds
Notes
£
**Incoming resources**
**Incoming resources from generated**
**funds**
Voluntary income
-
Activities for generating funds
2
110,610
**Total incoming resources**
110,610
**Resources Expended**
**Charitable activities**
Charitable activities
85,703
Governance costs
420
86,123
**Net incoming/outgoing**
**resources**
24,487
**Reconciliation of funds**
Total funds brought forward
111,397
**Total funds carried forward**
135,884|Restricted
funds
£
-
-
-
-
-
-
-
-
-|2025
2024
Total
total
funds
funds
£
£
-
-
110,610
115,566
110,610
115,566
85,703
91,528
420
582
86,123
92,110
24,487
23,456
111,397
87,941
135,884
111,397|
|---|---|---|
7
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Balance Sheet At 31[st] August 2025**
|||||2025|2024|
|---|---|---|---|---|---|
||Unrestricted||Restricted|Total|total|
|||funds|funds|funds|funds|
||Notes|£|£|£|£|
|**Fixed Assets**||||||
|Tangible asses|5|10,316|146,023|156,339|156,339|
|**Current Assets**||||||
|Cash at bank||125,462|-|125,462|101,582|
|Prepayments||576||576|219|
|**Creditors**||||||
|Amounts falling due within one year|6|(470)||(470)|(720)|
|**Net current assets**||125,568|-|125,568|101,081|
|**Total assets less current**||135,884|146,023|281,907|257,420|
|**liabilities**||||||
|**Creditors**||||||
|Amounts falling due after more|7|||||
|than one year||-|(146,023)|(146,023)|(146,023)|
|**Net assets**||135,884|-|135,884|111,397|
|**Funds**||||||
|Unrestricted funds||||135,884|111,397|
|Restricted funds|||||-|
|**Total funds**||||135,884|111,397|
The financial statements were approved by the Trustees on………………………………and were signed on their behalf by:
Damien Watt Signed on 12 April 2026 @ 12:11
………………………………………… Mr D Watt - Chairperson
8
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of accounting**
The Financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102), effective from 1st January 2015
## **Cash flow**
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 102: Section 7 Cash Flow Statements 7.1b.
## **Incoming resources**
All incoming resources becoming available to the charity during the year are included when there is a certainty of receipt.
## **Resources Expended**
Charitable expenditure includes costs associated with particular projects in furtherance of the charity's objects.
Support costs comprise expenditure incurred in support of charitable activities and include an appropriate proportion of overheads.
Governance costs include all expenditure that is not directly related to the charitable activity. This includes trustees expenses and accountancy fees.
## **Taxation**
No Corporation Tax is provided for, as Sturminster Marshall Pre-School, being a charity, is exempt. Subject to confirmation of the exception to corporation tax.
## **Funds accounting**
General funds are unrestricted funds available for use at the discretion of the trustees in furtherance of the general activities of the charity and which have not been designated for other purposes.
Restricted funds are funds whose purpose has been restricted by donors making donations to the charity.
9
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2025**
## **2. ACTIVITIES FOR GENERATING FUNDS**
|Fundraising income
Early year payments
Pre-School fees
Grants
Uniform sales
Other income|£
£
2025
2024
350
1,613
84,529
79,265
15,328
31,255
10,000
-
25
403
3,408
110,610
115,566|
|---|---|
## **3. TRUSTEES’ REMUNERATION AND BENEFITS**
There were no trustees’ remuneration or other benefits for the year ended 31[st] August 2025 nor for the year ended 31[st] August 2024.
## **Trustees’ Expenses**
There were no trustees’ expenses paid for the year ended 31[st] August 2025 nor for the year ended 31[st] August 2024.
## **4. STAFF COSTS**
|Wages and salaries|2025
2024
£
£
72,796
76,364|
|---|---|
10
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2025**
## **5. TANGIBLE FIXED ASSETS**
|||Freehold|
|---|---|---|
|||property|
|||£|
|**COST**|||
|Cost brought forward||156,339|
|Additions||-|
|||156,339|
|**NET BOOK VALUE**|||
|At 31st August 2025||156,339|
|At 31st August 2024|||
|||156,339|
|**6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
||2025|2024|
||£|£|
|Trade creditors|470|720|
|**7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE**||**YEAR**|
||2025|2024|
||£|£|
|Other creditors|146,023|146,023|
11
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2025**
|||Net|||
|---|---|---|---|---|
||At|movement|At||
||1st Sept 2024|in funds|31st Aug|2025|
||£|£|£||
|**Unrestricted funds**|||||
|General fund|111,397|24,487|135,884||
|**Total funds**|111,397|24,487|135,884||
|Net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Movement||
||resources|expended|in funds||
||£|£|£||
|**Unrestricted funds**|||||
|General fund|110,610|(86,123)|24,487||
|**Restricted funds**|||||
|Grants|-|-||-|
|**Total funds**|110,610|(86,123)|24,487||
12
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Detailed statement of Financial Activities For the year ended 31[st] August 2025**
|**Incoming resources**
**Voluntary income**
Gifts
**Activities for generating funds**
Fundraising income
Early year payments
Grants
Pre-School fees
Uniform sales
Other income
**Total incoming resources**
**Resources Expended**
**Governance costs**
Accountancy
**Support costs**
Wages
Insurance
Light and heat
Telephone
Sundries
Carried forward|2025
2024
£
£
-
-
-
-
350
1,613
84,529
79,265
10,000
15,328
31,255
25
403
3,408
110,610
115,566
110,610
115,566
420
582
420
582
72,796
76,364
2,818
3,036
1,460
1,170
750
680
535
864
78,359
82,114|
|---|---|
13
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Detailed statement of Financial Activities For the year ended 31[st] August 2025**
|**Support costs**
Brought forward
Maintenance
Cleaning and supplies
Books and office supplies
Uniforms
Subscriptions
Training courses
Resources and food
Outings
Website
Equipment
**Total resources expended**
**Net (Expenditure)/income**|2025
2024
£
£
78,359
82,114
2,930
3,092
648
585
219
720
173
600
598
454
266
1,036
1,194
147
65
180
-
1,130
2,719
85,703
91,526
85,703
91,526
24,487
23,456|
|---|---|
14