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. De￿Mber 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