REGISTERED CHARITY NUMBER: 1027886
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
for
Selsdon Baptist Church Pre-School
Selsdon Baptist Church Pre-School
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Selsdon Baptist Church Pre-School
Report of the Trustees
for the Year Ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
Providing a registered pre-school for children in the local area.
Significant activities
Continued to provide pre=school support for local families with an Ofsted rating of good.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1027886
Principal address
Selsdon Baptist Church Addington Road Selsdon South Croydon Surrey CR2 8LL
Trustees
L Orr D Relyea H West S Tasker B Beard S Birru
Independent Examiner
Simon Maddox FCCA Maddox & Maddox Limited 9 Commercial Yard Barnard Castle Co. Durham DL12 8FE
Page 1
Selsdon Baptist Church Pre-School
Report of the Trustees
for the Year Ended 31 August 2025
Approved by order of the board of trustees on 29 January 2026 and signed on its behalf by:
S Birru - Trustee
Page 2
Independent Examiner's Report to the Trustees of Selsdon Baptist Church Pre-School
Independent examiner's report to the trustees of Selsdon Baptist Church Pre-School
I report to the charity trustees on my examination of the accounts of Selsdon Baptist Church Pre-School (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form 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.
Simon Maddox FCCA
Maddox & Maddox Limited 9 Commercial Yard Barnard Castle Co. Durham DL12 8FE
29 January 2026
Page 3
Selsdon Baptist Church Pre-School
Statement of Financial Activities for the Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.8.25 Unrestricted fund £ 265,991 695 1,703 268,389 212,941 55,448 193,299 248,747 |
31.8.24 Total funds £ 239,718 327 1,130 |
|---|---|---|
| 241,175 | ||
| 179,401 | ||
| 61,774 131,525 |
||
| 193,299 |
The notes form part of these financial statements
Page 4
Selsdon Baptist Church Pre-School
Balance Sheet
31 August 2025
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Cash at bank and in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 8 Unrestricted funds TOTAL FUNDS |
31.8.25 Unrestricted fund £ 342 250,929 (2,524) 248,405 248,747 248,747 248,747 248,747 |
31.8.24 Total funds £ 514 193,444 (659) 192,785 193,299 193,299 193,299 193,299 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 January 2026 and were signed on its behalf by:
S Birru - Trustee
The notes form part of these financial statements
Page 5
Selsdon Baptist Church Pre-School
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 6
continued...
Selsdon Baptist Church Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Fundraising events | 695 | 327 | |
| 3. | INVESTMENT INCOME | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Deposit account interest | 1,703 | 1,130 |
4. TRUSTEES' REMUNERATION AND BENEFITS
S.Tasker was paid £37,161 as the pre-school manager. L.Orr was paid £29,505 as the deputy manager.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 239,718 |
| Other trading activities | 327 |
| Investment income | 1,130 |
| Total | 241,175 |
| EXPENDITURE ON | |
| Raising funds | 179,401 |
| NET INCOME | 61,774 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 131,525 |
Page 7
continued...
Selsdon Baptist Church Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|---|---|---|---|
| Unrestricted | |||
| fund | |||
| £ | |||
| TOTAL FUNDS CARRIED | |||
| FORWARD | 193,299 | ||
| 6. | TANGIBLE FIXED ASSETS | ||
| Computer | |||
| equipment | |||
| £ | |||
| COST | |||
| At 1 September 2024 and | |||
| 31 August 2025 | 685 | ||
| DEPRECIATION | |||
| At 1 September 2024 | 171 | ||
| Charge for year | 172 | ||
| At 31 August 2025 | 343 | ||
| NET BOOK VALUE | |||
| At 31 August 2025 | 342 | ||
| At 31 August 2024 | 514 | ||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Taxation and social security | 1,864 | (1) | |
| Other creditors | 660 | 660 | |
| 2,524 | 659 |
Page 8
continued...
Selsdon Baptist Church Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
8. MOVEMENT IN FUNDS
| Net movement At 1.9.24 in funds £ £ Unrestricted funds General fund 193,299 55,448 TOTAL FUNDS 193,299 55,448 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 268,389 (212,941) TOTAL FUNDS 268,389 (212,941) Comparatives for movement in funds Net movement At 1.9.23 in funds £ £ Unrestricted funds General fund 131,525 61,774 TOTAL FUNDS 131,525 61,774 Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 241,175 (179,401) TOTAL FUNDS 241,175 (179,401) |
At 31.8.25 £ 248,747 248,747 Movement in funds £ 55,448 55,448 At 31.8.24 £ 193,299 193,299 Movement in funds £ 61,774 61,774 |
|---|---|
Page 9
continued...
Selsdon Baptist Church Pre-School
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.9.23 £ 131,525 131,525 |
Net movement in funds £ 117,222 117,222 |
At 31.8.25 £ 248,747 |
|---|---|---|---|
| 248,747 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 509,564 509,564 |
Resources expended £ (392,342) (392,342) |
Movement in funds £ 117,222 117,222 |
|---|---|---|---|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 10
Selsdon Baptist Church Pre-School
| Detailed Statement of Financial Activities for the Year Ended 31 August 2025 INCOME AND ENDOWMENTS Donations and legacies Council funding Fees Other trading activities Fundraising events Investment income Deposit account interest Total incoming resources EXPENDITURE Other trading activities Resources Catering Support costs Management Wages Social security Pensions T Shirts Finance Bank charges Other Rent Insurance Photocopying Postage and stationery IT software and consumables Carried forward |
31.8.25 £ 249,515 16,476 265,991 695 1,703 268,389 11,139 4,214 15,353 153,275 5,318 2,410 533 161,536 117 19,398 1,263 457 1,145 362 22,625 |
31.8.24 £ 218,603 21,115 |
|---|---|---|
| 239,718 327 1,130 |
||
| 241,175 9,546 3,416 |
||
| 12,962 136,061 2,135 2,454 345 |
||
| 140,995 178 17,668 1,171 423 527 388 20,177 |
This page does not form part of the statutory financial statements
Page 11
Selsdon Baptist Church Pre-School
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| Other Brought forward Subscriptions DBS checks Staff training Accountancy Payroll services Cleaning First aid Staff welfare Outings Repair and maintenance Dance Photography Computer equipment Governance costs Penalties & fines Total resources expended Net income |
31.8.25 £ 22,625 316 295 1,146 660 495 1,318 63 2,104 441 5,493 260 348 171 35,735 200 212,941 55,448 |
31.8.24 £ 20,177 319 64 71 660 915 419 - 1,301 55 1,034 80 - 171 |
|---|---|---|
| 25,266 - |
||
| 179,401 | ||
| 61,774 |
This page does not form part of the statutory financial statements
Page 12