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 |
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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.
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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
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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
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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
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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.
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It is my responsibility to:
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examine the accounts (under section 145 of the Charities Act
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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
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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:
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the Charities Act;
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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
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(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
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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 |
|---|---|---|
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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
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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.
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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 |
|---|---|
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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 |
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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 |
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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 |
|---|---|
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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 |
|---|---|
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