FINANCIAL STATEMENTS
|
FOR THE YEAR ENDED 31 MARCH 2025
|
FOR
RIVER MEADOW PRESCHOOL
RIVER MEADOW PRESCHOOL
' FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
INDEX
Page 1 Charity Information
Page 2 Independent Examiner Report
|
Page 3
Balance Sheet
Page 4 , — and Expenditure Account
Page 5-6 Notes to the Financial Statements
RIVER MEADOW PRESCHOOL
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
.
Chairperson
Secretary
Treasurer
, Committee
Charity Number
" Registered Office
Independent Examiner
Jenny Tomblin
Gemma Hayward - Resigned 01/03/2025 Sarah Brealy - Appointed 01/03/2025
Jennifer Atkins
Aliya Fengour + Katie Clarke- Appointed 14/11/2024 Emma Russell - Appointed 14/11/2024 Amanda Paul - Appointed 14/11/2024 Natalie Roberts - Appointed 14/11/2024 Sian Brady - Appointed 14/11/2024 Amy Hough - Resigned 14/11/2024 Amanda Evans - Resigned 14/11/2024 _ Marie Hogan - Resigned 14/11/2024
1027272
Thames Drive Newport Pagnell Buckinghamshire MK16 9DS
Longstaff, Gentle & Co Chartered Certified Accountants 61 Harpur Street Bedford MK40 2SS
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Page 1
REPORT OF LONGSTAFF, GENTLE & CO
TO THE TRUSTEES
OF RIVER MEADOW PRESCHOOL
(REGISTERED CHARITY NUMBER: 1027272)
| report on the accounts of River Meadow Preschool for the year ended 31 March 2025, which are set out on pages 3 to 6 is as follows.
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:
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1 examine the accounts under section 145 of the 2011 Act;
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2 to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the 2011 Act; and
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3 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 Commissioner. 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 the seeking of explanations from you as 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 my 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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a) to keep accounting records in accordance with section 130 of the 2011 Act; and
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b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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.
LONGSTAFF, GENTLE & CO
MR S.P. SIMPSON
61, Harpur Street Bedford MK40 2SR
18 November 2025
Chartered Certified Accountants
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Page 2
RIVER MEADOW PRESCHOOL
BALANCE SHEET AS AT 31 MARCH 2025
| (REGISTERED CHARITYNUMBER: 1027263) | (REGISTERED CHARITYNUMBER: 1027263) | (REGISTERED CHARITYNUMBER: 1027263) | (REGISTERED CHARITYNUMBER: 1027263) | (REGISTERED CHARITYNUMBER: 1027263) | ||||
|---|---|---|---|---|---|---|---|---|
| 2024 | 2025 | |||||||
| £ | £ | Notes | £ | £ | ||||
| FIXED ASSETS | ||||||||
| 2348.00 | Tangible Assets | 2 | 17027.00 | |||||
| CURRENT ASSETS | ||||||||
| 1567.00 | Debtors | 4339.00 | ||||||
| 3097.85 | Prepayments | 2363.01 | ||||||
| 91248.13 | Cash at Bank - | CurrentAccount | 111976.91 | |||||
| 2444.17 | . | Fundraising | , | 2033.75 | ||||
| 90354.78 | Business ReserveAccounts | 91149.95 | 205160.61 | |||||
| 500.00 | Cash in Hand | 500.00 | ||||||
| 189211.93 | 212362.62 | |||||||
| LESS: CURRENT LIABILITIES | ||||||||
| 5066.81 | Creditors | 15653.72 | ||||||
| 184145.12 | 196708.90 | |||||||
| 186493.12 | TOTALASSETS LESSCURRENT LIABILITIES | 213735.90 | ||||||
| FINANCED BY: | ||||||||
| 186493.12 | UNRESTRICTED FUNDS | 1.5, | 4a | 213735.90 | ||||
| 0.00 | RESTRICTED FUNDS | 1.5, | 4b | 0.00 | ||||
| 186493.12 | 213735.90 | |||||||
| Approved by the Trustees of | RiverMeadow Preschool on 18 November2025. | |||||||
| JennyTomblin | JenniferAtkins | |||||||
| Chairman | Treasurer |
Page 3
RIVER MEADOW PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
(REGISTERED CHARITY NUMBER: 1027263)
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|---|---|---|---|---|---|---|---|---|
|INCOMING|RESOURCES|Unrestricted|Restricted|Total|2024|
|Funds|Funds|
|Activities|Income|Grants|Received|0.00|5000.00|5000.00|7954.89|
|Preschool|Fees|Received|24422.00|0.00|24422.00|32184.95|
|Nursery|Entitlement|228278.72|0.00|228278.72|154126.39|
|Breakfast|Club|Fees|20325.00|0.00|20325.00|19021.50|
|Uniform|Sales|45.00|0.00|45.00|67.50|
|273070.72|5000.00|278070.72|213355.23|
|Fundraising|Raffles|730.45|0.00|730.45|326.00|
|Photographs|128.04|0.00|128.04|32.58|
|Smarties|18.90|0.00|18.90|0.00|
|Doughnuts|784.53|0.00|784.53|0.00|
|Laminates|0.00|0.00|0.00|27.00|
|Bags2School|126.60|0.00|126.60|122.50|
|Donations|0.00|0.00|0.00|3.00|
|Easyfunding|133.73|0.00|133.73|160.87|
|Book|Club|0.00|0.00|0.00|10.15|
|Miscellaneous|344.65|0.00|344.65|1705.32|
|Table Top|Sale|.|1.00|0.00|1.00|95.02|
|Trips|and|Outings|762.00|0.00|762.00|611.00|
|3029.90|0.00|3029.90|3093.44|
|Investment|Income|Interest|Received|795.17|0.00|795.17|1175.61|
|TOTAL INCOMING|RESOURCES|276895.79|5000.00|281895.79|217624.28|
|RESOURCES|EXPENDED|
|Activities|Expenditure|Wages and|N.I.C.|200489.20|0.00|200489.20|457514.40|
|Employers|Pension|3276.51|0.00|3276.51|2330.47|
|Rent|10464.00|0.00|10464.00|10464.00|
|Playgroup|Consumables,|etc|10571.39|0.00|10571.39|2457.86|
|Books/CDs/Games|7.00|0.00|7.00|0.00|
|Activities|Arranged|322.80|0.00|322.80|1024.80|
|Garden|Expenses|2763.97|0.00|2763.97|128.23|
|Snacks|and|Refreshments|2653.54|0.00|2653.54|2288.29|
|Uniforms|and|Bags|1078.44|0.00|1078.44|0.00|
|231626.85|0.00|231626.85|176208.05|
|Fundraising|Raffles|58.30|0.00|58.30|37.00|
|Doughnuts|427.50|0.00|427.50|0.00|
|Laminates|0.00|0.00|0.00|37.04|
|Trips|and|Outings|525.00|0.00|525.00|1318.00|
|Carnival|25.00|0.00|25.00|16.30|
|Miscellaneous|2001.88|0.00|2001.88|511.85|
|3037.68|0.00|3037.68|1920.19|
|Governance|Costs|Printing,|Postage &|Stationery|551.03|0.00|551.03|405.05|
|Photocopier|Expenses|652.13|0.00|652.13|432.40|
|Insurance|2088.67|0.00|2088.67|1991.16|
|Training|and|Course|Fees|1162.44|0.00|1162.44|1922.11|
|Repairs|and|Renewals|2700.18|0.00|2700.18|1409.26|
|Computer Software|and|Support|1280.39|0.00|1280.39|2592.40|
|Cleaning|Costs|2661.37|0.00|2661.37|3052.58|
|DBS|Checks|401.09|0.00|401.09|409.10|
|Telephone|1543.89|0.00|1543.89|1259.43|
|Subscriptions|2298.28|0.00|2298.28|532.56|
|Photographs|0.00|0.00|0.00|5.62|
|Accountancy Charges|600.00|0.00|600.00|600.00|
|Bank Charges|140.99|0.00|140.99|145.41|
|Health|and|Safety|55.67|0.00|55.67|53.03|
|Depreciation|3852.35|0.00|3852.35|431.00|
|19988.48|0.00|19988.48|15241.11|
|TOTAL RESOURCES|EXPENDED|254653.01|0.00|254653.01|193369.35|
|NET|INCOMING/OUTGOING|RESOURCES|22242.78|5000.00|27242.78|24254.93|
|TRANSFER|BETWEEN|FUNDS|5000.00|(5000.00)|0.00|0.00|
|NET INCOMING/OUTGOING|RESOURCES AFTER TRANSFERS|27242.78|0.00|27242.78|24254.93|
|TOTAL|FUNDS BROUGHT FORWARD|186493.12|0.00|186493.12|162238.19|
|TOTAL|FUNDS CARRIED|FORWARD|213735.90|0.00|213735.90|186493.12|.|
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Page 4
RIVER MEADOW PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 ACCOUNTING POLICIES
1.1 Accounting Convention
These accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and the recommendations of the Statement of Recommended practice in respect of the accounts of charities.
1.2 Donations, Grants and Legacies
These comprise amounts receivable during the year.
1.3 Incoming Resources and Resources Expended
Incoming resources and resources expended are accounted for on a accruals basis.
1.4 Allocation Of Costs 8
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All costs are charged directly to an activity wherever appropriate.
1.5 Fixed Assets
Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life. Play Equipment 15% reducing balance Office Equipment 25% reducing balance
1.5 Unrestricted and Restricted Funds
Unrestricted funds are those funds available for the general running of the charity and the use of those funds is limited only by the objects of the charity.
Restricted funds are those funds which have been donated for a purpose specified by the donor. The use of Restricted funds is not at the discretion of the members.
| 2 | Fixed Assets | |||
|---|---|---|---|---|
| Play | Fixtures & | Total | ||
| Equipment _ Fittings | ||||
| COST | £ | £ | £ | |
| Cost | 24016.00 | 2943.44 | 26959.44 | |
| Additions during the year | 12391.39 | 6139.96 | 18531.35 | |
| Balance as at 31 March 2025 | 36407.39 | 9083.40 | 45490.79 | |
| DEPRECIATION | ||||
| Accumulated Charge fortheyear |
22740.00 2126.39 |
1871.44 1725.96 |
24611.44 3852.35 |
|
| Balance as at 31 March 2025 | 24866.39 | 3597.40 | 28463.79 | |
| NET BOOKVALUES | ||||
| as at 31 March 2025 | 11541.00 | 5486.00 | 17027.00 | |
| asat31March2024 | 1276.00 | 1072.00 | 2348.00 |
Page 5
RIVER MEADOW PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3 Net Assets Held by Funds
| Unrestricted | Restricted | 2025 | |
|---|---|---|---|
| Funds | Funds | Total | |
| £ | £ | £ | |
| Fixed Assets | 17027.00 | 0.00 | 17027.00 |
| OtherCurrentAssets | 212362.62 | 0.00 | 212362.62 |
| Current Liabilities | (15653.72) | 0.00 | (15653.72) |
| 213735.90 | 0.00 | 213735.90 |
| 4a | Unrestricted Funds | : | |||||
|---|---|---|---|---|---|---|---|
| Balance | Balance | ||||||
| as at | Income | Expenditure | Transfers | as at | |||
| 01.04.24 | 31.03.25 | ||||||
| General Reserve | 186493.12 | 276895.79 | (254653.01) | 5000.00 | 213735.90 | ||
| ere 186493.12 276895.79 (254653.01) 5000.00 213735.90 |
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| 4b | Restricted Funds | ||||||
| Balance | Balance | ||||||
| as at | Income | Expenditure | Transfers | as at | |||
| 01.04.24 | 31.03.25 | ||||||
| Garden | 0.00 | 5000.00 | 0.00 | (5000.00) | 0.00 | ||
| gg 0.00 5000.00 0.00 (5000.00) 0.00 |
Page 6
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