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2025-08-31-accounts

MOSTERTON PRESCHOOL Registered Charity Number: 1027102

Trustees’ Annual Report

For the year ended 31 August 2025

1. Reference and Administrative Details

2. Structure, Governance and Management

Mosterton Preschool is a registered charity governed by its constitution. The charity is managed by a committee of trustees who are elected. Day-to-day operations are overseen by the Preschool Manager.

Trustees are recruited from parents, carers, and members of the local community, with an emphasis on relevant skills and a commitment to early years education. New trustees receive an induction pack and ongoing support.

3. Objectives and Activities

The charity’s objective is to advance the education and development of children under statutory school age by providing safe and stimulating preschool activities.

In pursuit of this goal, the preschool:

4. Achievements and Performance

During the reporting year:

Challenges included funding pressures and staffing, but we continued to meet our core objectives.

5. Financial Review

Income: The charity’s income for the year was £176,034. This came from local authority funding, parent fees, fundraising and donations.

Expenditure: Total spending was £168,378. 88% of spending were staffing costs. Also spending on insurance, resources, and utilities.

The charity ended the year with a profit of £7,656 and reserves of about £9,600.

Reserves Policy: The trustees aim to hold reserves sufficient to cover at least one months' core operating costs, approximately £10,000.

6. Plans for the Future

In the coming year, we plan to:

7. Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and guidance issued by the Charity Commission.

Approved by the Trustees on 28 June 2026 and signed on their behalf by: Zoe Rutland - Administrator

Mosterton Pre School

Profit and Loss Report

01 September, 2024 - 31 August, 2025

Sales
4010 - Sales - Services 28,126.39
4201 - Bank Interest Received 8.86
4500 - Parental Donations 13.00
4510 - Funding 142,547.43
4511 - SEND Funding 2,954.17
4520 - Outside Donations 429.60
4530 - Fundraising Events 1,954.08
Total Sales £176,033.53
Direct Expenses
5500 - Fundraising Costs 42.00
5700 - Preschool Stationery & Materials 4,125.15
5701 - Children Events 302.00
5703 - Food and Snacks 858.87
Total Direct Expenses £5,328.02
GROSS PROFIT / LOSS £170,705.51
Overheads
7000 - Employee Wages and Salaries 138,220.82
7020 - Employers NI 9,898.89
7021 - Employment Allowance -7,941.23
7030 - Employer's Pension 3,631.24
7110 - Water Rates 422.43
7140 - Property and Maintenance Expenses 2,121.40
7210 - Gas & Oil 1,339.12

12 Apr 2026 18:20

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7500 - Printing
2,421.91
7520 - Office Stationery
689.43
7530 - Telephone
972.67
7550 - Computer & Software
1,960.81
7620 - Consultancy & Professional Fees
583.20
7630 - Business Insurance
2,641.17
7640 - Equipment Hire
97.48
7800 - Repairs and Renewals
334.02
7810 - Cleaning
2,150.33
7900 - Bank Charges and Interest
25.50
8200 - General Expenses
735.67
8210 - Subscriptions
531.90
8220 - Clothing Costs
221.00
8230 - Staff and Training Costs
1,992.66
Total Overheads £163,050.42
NET PROFIT / LOSS £7,655.09

12 Apr 2026 18:20

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Independent Examiner's Report to the Trustees of Mosterton Preschool I report to the trustees on my exan]ination of the accounts of Mosterton Preschool for the year ended 31 August 2025. Responsibilities and basis of report As the charity trustees, you are responsible for the preparation of the accounts in a¢¢ordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the charity's accounts carried out under section145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiner's Statement Since the charitvs gross in¢ome did not exceed £250.000. l arn qualified to undertake the examination by being a person who is independent of the charity. I h&ve completed rny examination. I confirni that no material rnatters have come to my attention in Connection with the examination which give me cause to believe that, in any material respect: accounting records were not kept in accordance with section 130 of the Charities Act 2011. OT the accounts do not accord with the accounting records. or the accounts do not comply with the applicable requirements conceming the fonn 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. Signed: Name: Mrs Lucille Williams Relevant Professional Qualification (if appllcable): Chartered Accountant FCCA Address: 4 Laurel Close, BRtDPORT, Dorset, DT6 5RQ Date: