BADGER PRE-SCHOOL Financial Statements For the period 1st September 2024- 31" August 2025 tpPRE-Sc */fyG TO
BADGER PRE-SCHOOL TRUSTEES, ANNUAL REPORT- 31ST AUGUST 2025 The trustees present their report for the period ended 31st August 2025 Administrative Details The charity is registered with the Charily Commission and ils registration number is 1026983. The address of the charity is clo Holbrook Primary School. Wych Lane, Bridgemary, Gosport, Hampshire P013 OJN The trustees who served during the period, and to the date of this report, are as follows:_ Tracie Denton - Chairperson Hayley Manfield- Treasurer Paula Cliba Eliza Young Emma Andrews Governance and Managemgnt The charity was established under a conslitulion adopted 15 September 1993, as amended on 9th November 2010 and 111h Oclober 2011. Objectives and Activities Badger Pre-school is located on the grounds of Holbrook Primary School in Bridgemary, Gosport. We are registered with Ofsted and can have 32 children at any one lime in the Pre-school. We offer high quality care and education for children from 2 years to school age. Funding is available for 2 year olds and 3-4 year olds. The charity's objective is lo enhance Ihe development and education of children under slatLtIory school age by encouraging parents to understand and provide for the needs of their children Ihrough community groups. Achievements and performance Badger Pre-school has had a good year, full in capacity. In September we started back after the holidays and welcomed a whole new intake of children. We held a coffee morning in September as an opportunity for parents lo meet committee members and staff. In October we celebrated Halloween by having a Halloween dress up week lo raise some funds. During November all key persons had meetings with parents and discussed their children's progress. Hallet Photography came in and took individual photos of the children. We also supported Children in Need Charity doing dress up days. DeMber was a busy month full of glitter, dress up days and parlies. We had our annual singing event in the local church followed by mince pies & tealcoffee and then held our Christmas raffle. In the new year we welcomed more new children and we held some more evenls including dress up, world book day, where Ihe children dressed up as their favourite book character and some of the parents came in ar)d read with their children. We also held our Easter raffle and Easter hat competition. In the summer term we welcomed more new children and we held an activity afternoon, raising funds with a Summer Raffle, a name the teddy competition and selling hol drinks and cakes. At the end of
BADGER PRE-SCHOOL term, we held a Graduation Ceremony and said goodbye to the children leaving Badger Pre School and starting school. Financlal review Badger Pre-school hold reseNes of £117,212 (2024: £97,813) as at 31st August 2025, this is enough money to cover 6 months of running costs, at current levels if there was ever to be a significant change to the charities income. Public benefit statement The trustees have had due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and dLtties. Trustees, responsibilities statement The trustees are responsible for preparing the Truslees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, Ihe trustees are required to.. select suitable accounting policies and then apply them consistently- obseNe the methods and principles in the Charities SORP 2019 make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statemenls,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that Ihe financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Tracie Denton - Chairperson On behalf of the Trustees Date.. IG.01 2
BADGER PRE-SCHOOL INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31st August 2025 31st August 2025 31sI August 2024 Income Fees Received HCC Funding Job Relention Scheme Fundraising Activities Sundry income Trips, Courses, etc Interest Total Income 10,966 169,233 20,400 132,475 1,320 693 1,449 232 380 347 155,283 182,217 Expenditure Wages and salaries Social security costs Employer's pension contribution Rent Tapestry Insurance Telephone Postage and Stationery Cleaning Paper, Print, Materials, Games and Toys Cost of Snack5 Training Costs Cost of Clothing Miscellaneous expenses Repairs & Renewals Computer Software Travel Independent examination Professional fees Depreciation Food Vouchers Total Expenditure 129,147 417 5,932 15,213 210 1,304 60 705 703 480 303 1,881 517 678 134 214 125,504 2,179 1,593 15,098 196 1,194 55 266 857 497 232 868 252 506 618 3,942 352 588 3,550 417 162,818 153,848 Surplus l {Deficit) 19,399 1,435 Reconciliation of funds Balan at 3151 August 2024 97,813 96,378 Balance at 31st August 2025 117,212 97,813
BADGER PRE-SCHOOL STATEMENT OF ASSETS AND LIABILITIES AS AT 315t AUGUST 2025 31st August 2025 31st August 2024 Fixed Assets 1,917 948 Current Assets Debtors Bank and Cash 2,178 120,651 122,829 99,756 99,756 Current Liabilitie5 Taxation and Social Security Other Creditors Accruals 1,376 783 732 2,891 865 6,669 7.534 Net current assets 115,295 96,865 Net assets 117212 97,813 Funds Unrestricted funds 117,212 97.813 Total funds 117,212 97,813 Approved by the Trustees: Tracie Denton - Chairperson On behalf of the Trustees Date: 16.01 26
BADGER PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS 1. Charity information Badger Pre-school is a registered charity, number 1026983. The business address is shown in the information page. Badger Pre-school meets the definition of a public benefit entity under section 34 of FRS102. Assets and liabilities are initially recognised at historical cosl or transactional value, unless otherwise stated in the relevant accounting policy. 2. Basis of preparation The financial statements have been prepared under historical cost convention and in accordance with 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 October 2019) (Charities SORP (FRS102)}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice. The accounting period has been extended so as to be consistent with the school year. 3. Tangible Fixed Assets and Depreciation Tangible fixed assets are capitalised at cost and depreciated over their estimated useful economic life on a straight line basis as follows.. Play equipment Fixtures and fittings Compuler equipment 4. Employees The average number of employees during the year was 9 (2024.. 9). There are no employees who received total employee benefits or more than £60,000 (2024.. Nil). No trustees received remuneration or were reimbursed for expenses in the year (2024.. Nil).
BADGER PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS 5. Tangible Fixed Assets Play equipment Computer equipment Fixtures and fittin9S Total Cost At 1st September 2024 Additions in the year And 31st August 2025 6.026 392 6,418 4,404 862 5,266 24,917 67 24,984 35,347 1,322 36,668 Depreciation At 1st September 2024 Charge for the year At 3181 August 2025 6,026 98 6,124 3,770 158 3,928 24,603 96 24,699 34,399 352 34,751 Net book values At 31st August 2025 294 1,338 285 1,917 At 31st August 2024 634 314 948 6. Related party transactions There were no related party transactions during the period.
BADGER PRE-SCHOOL Independent Examiner's Report to the Trustees of Badger Pre-school I report on the accounts of the charity for the period ended 3151 August 2025, which are set out on pages 1 to 6. 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{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act., to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act. and to state whether particular matters have come to my attention. Basis of independent examlner'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 presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do nol 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 my examination, no matter has come to my attention: l. 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 2011 Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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. Compass Accountants Limited Venture House, The Tanneries East Street, Titchfield, Hants. P014 4AR Kerry Lawrance FCA Date: ZIN 2(*6