Charity registration number: 1029326
**EARLEYBIRD PRE-SCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
Holy Brook Associates Ltd
## **Earleybird Pre-School Contents**
||**Page**|
|---|---|
|Trustees' Report|1—4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8—12|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|13|
**Earleybird Pre-School Trustees' Report For The Year Ended 31 August 2025**
The trustees present their report and the financial statements for the year ended 31 August 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The aims of the pre-school are to enhance the development and education of children, primarily under statutory school age, by encouraging parents to understand and provide for the needs of their children through community groups and by:
(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
(c) instigating and adhering to and furthering the aims and objects of the pre-school learning alliance.
## **Public Benefit**
The preschools main activity is the provision of accessible early years education and childcare for children local community.
Through a play-based EYFS curriculum, the preschool supports children’s communication, social, emotional and physical development, helping prepare them for school and future learning.
The preschool provides funded childcare places, including extended 30-hour provision, supporting families to access affordable and effective childcare.
Children take part in a range of activities including sports, dance, outdoor learning and intergenerational visits with local care home residents, supporting confidence, wellbeing and community connection.
The preschool welcomes children and families from all backgrounds and encourages parental involvement, providing public benefit by supporting children’s development and community engagement.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Volunteers**
Volunteers continued to make indispensable contributions to the preschool throughout the year by putting on and supporting fundraising activities, events and lots of other activities.
Some parents supported stay-and-play sessions and accompanied children during intergenerational visits to Austen House Care Home, helping to strengthen the preschools relationship with its neighbours.
Key volunteers also ran several fundraising initiatives, which together raised significant funds for the charity. The Christmas party was supported through donated time and resources, which helped create a memorable experience for the children.
The continued support, time and generosity of volunteers has been vital to support the charity’s ability to provide enriching experiences for children and to maintain strong community engagement.
## **Achievements and Performance**
## **Main Achievements**
During the year, the charity strengthened its partnership with Hawkedon Primary School, enabling the introduction of hot school meals, increased 30-hour childcare provision, and improved transition support for children moving into Reception, which has improved the aim of making children school ready.
The opening of afternoon sessions in the Robin Room increased the availability of preschool places for local families and strengthened support within the community.
Children benefited from a wide range of experiences including sports, dance, intergenerational sessions with residents at Austen House Care Home, the hatching eggs project, and educational animal visits. These activities supported children’s confidence, physical development, curiosity, communication skills and understanding of the wider world.
...CONTINUED
Page 1
## **Earleybird Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Main Achievements - continued**
The preschool continued to deliver a high-quality Early Years Foundation Stage curriculum focused on communication, personal development, physical development and school readiness through play-based learning.
Investment in staff training (investment cost doubled from the previous year) ensured children were supported by a skilled and knowledgeable team.
The preschool also promoted inclusion, cultural diversity and British values throughout the setting, helping children develop respect, confidence and a sense of belonging. Overall, the charity continued to provide high-quality early years education that positively benefited children, families and the wider community.
## **Fundraising activities**
It was a great year for fundraising with a 24% increase on income from the previous financial year to £5,646 after costs. Fundraising activities during the year included bingo events, a World Book Day Wonka Bar fundraiser, stalls at various Hawkedon festivals and a festive Christmas party, including a volunteer Santa and a free magic show.
## **Financial Review**
## **Financial Position**
The pre-school finished with a surplus for the financial year of £72,423 – largely driven by a 59% increase in funding received from Wokingham Borough Council against last year. This increase was driven by the expansion of Robin room hours in January 2025.Our aim is not to generate large surpluses of income; these funds have been earmarked in the medium term to support maintaining and improving the preschool’s premises.
For costs, staff costs (wages, PAYE, pensions) which account for around 85% of our expenditure, increased by 16% on the previous year to £211,632.
The pre-school finished with total reserves of £253,507 at the end of the financial year, this is split across multiple accounts (current, savings, charity savings) and is being reviewed to ensure holding stays within FSCS protection limits.
## **Reserves Policy**
A ringfenced redundancy and emergencies fund is held in the charity bank; this is maintained and kept at a sufficient level to protect against future potential eventualities.
This fund was at £78,968 at the end of the financial year.
Reserves kept in our current and instant savings accounts are used to support any extraordinary day to day costs, as well as now being held to invest in the medium-term improvement plans for the preschool’s facilities.
The pre-school finished with total reserves of £253,507 at the end of the financial year, with £78,968 ringfenced for a redundancies and emergencies fund.
## **Principal Source of Funds**
The primary source of income for Earleybird comes from Wokingham Borough Council’s (WBC) funding for children’s places at the pre-school. In this financial year, WBC fees made up around 88% of the preschool's income.
Around 8% of the income came from private fees paid by parents, 3% came from fundraising activities to support the preschool, and the remaining income was sourced from interest on saving
## **Principal Risks**
The charity is in a healthy financial and operating position, but still faces potential risks in the future around staff availability and place demand.
Despite falling birth rates, the pre-school continues to fill its available allocation, aided both by its reputation and its relationship with Hawkedon School. The allocation offering, and associated staff needs, is constantly reviewed to ensure parity will be met as the charity continues to operate.
## **Structure, Governance and Management**
Page 2
**Earleybird Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Governing Document**
Our framework comes from the Pre-school Learning Alliance Model constitution 2011. We are governed by the Early years foundation stage (EYFS) statutory framework.
Earleybird is an unincorporated association.
## **Trustee Selection Methods**
Trustees are elected each year, with serving trustees stepping down and seeking re-election to remain on the committee. They must be nominated, and seconded, and then a vote is cast by all attendees in the relevant AGM, or closest following committee meeting.
## **Relationship with any related parties**
Some of the trustees are also parents of children attending the pre-school; there is no difference in fees or any benefit provided to the parents for being a trustee. There are no employees of the pre-school that are related to any of the trustees.
## **Reference and Administrative Details**
## **Trustees**
Ms Jennifer O'Brien - Chair Mr Aaron Morgan (appointed 26/11/2025)
## **Charity Number**
1029326
## **Principal Address**
The Terrapin, Hawkedon School Grounds Hawkedon Way Reading Berkshire RG6 3AP
## **Independent Examiner**
Rachel Eden FCMA Holy Brook Associates Ltd Thames Tower Station Road Reading Berkshire RG1 1LX
## **Trustees who served during the year or subsequent to year end:**
Jennifer O’Brien Chair Ben Murphy Treasurer Nov 2023 – Dec 2025 Aaron Morgan Treasurer Dec 2025 - Current Sara Jackson Secretary Nov 2023 – Nov 2025 Jenna Lambra-Stokes Secretary Nov 2025 - Current
Page 3
## **Earleybird Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Aaron Morgan Trustee 29/06/2026
Page 4
## **Earleybird Pre-School Independent Examiner's Report to the Trustees of Earleybird Pre-School For The Year Ended 31 August 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent Examiner's Statement**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Rachel Eden FCMA 29/06/2026 Thames Tower Station Road Reading Berkshire RG1 1LX
Page 5
## **Earleybird Pre-School Statement of Financial Activities For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Charitable Activities
Other trading activities
**3**
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
Charitable Activities
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**16**|**2025**
**Unrestricted**
**funds**
**£**
314,249
10,284
2,690|**2024**
**Unrestricted**
**funds**
**£**
207,026
9,399
2,629|
|---|---|---|
||327,223|219,054|
||(4,638)
(250,162)|(4,843)
(213,587)|
||(254,800)|(218,430)|
||72,423|624|
||72,423
93,026|624
92,402|
||165,449|93,026|
The notes on pages 8 to 12 form part of these financial statements.
Page 6
## **Earleybird Pre-School Statement of Financial Position As At 31 August 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Debtors
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**16**
On behalf of the board
Mr Aaron Morgan
Trustee
29/06/2026|**2025**
**Unrestricted**
**funds**
**£**
2,188|**2024**
**Total**
**funds**
**£**
2,061|
|---|---|---|
||2,188
2,180
253,507|2,061
1,792
179,581|
||255,687
(92,426)|181,373
(90,408)|
||163,261|90,965|
||165,449|93,026|
||165,449|93,026|
||165,449|93,026|
||165,449|93,026|
||||
The notes on pages 8 to 12 form part of these financial statements.
Page 7
## **Earleybird Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025**
## 1. **General Information**
Earleybird Pre-School is incorporated in England & Wales, registered charity number 1029326. The registered office is The Terrapin, Hawkedon School Grounds, Hawkedon Way, Reading, Berkshire, RG6 3AP.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 Companies Act 2006.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
|Fixtures & Fittings|20%|
|---|---|
|Computer Equipment|25%|
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 2.5. **Taxation**
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
## 3. **Income from Other Trading Activities**
|.
**Income from Other Trading Activities**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Fundraising events|10,284|9,399|
## 4. **Investment Income**
|.
**Investment Income**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Bank interest receivable|2,690|2,629|
Page 8
## **Earleybird Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 5. **Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
|**2025**|**2024**|
|---|---|
|**£**|**£**|
|608|387|
## 6. **Analysis of Expenditure**
|.
**Analysis of Expenditure**||||
|---|---|---|---|
|Raising funds
Charitable Activities
Raising funds
Charitable Activities
.
**Support Costs**
Employee costs
Premises expenses
General administration
Employee costs
Premises expenses
General administration|**Activities**
**undertaken**
**directly**
**£**
4,461
219,483|**Support**
**costs**
(see note 7)
**£**
177
30,679|**2025**
**Total**
**£**
4,638
250,162|
||223,944|30,856|254,800|
||**Activities**
**undertaken**
**directly**
**£**
4,769
187,632|**Support**
**costs**
(see note 7)
**£**
74
25,955|**2024**
**Total**
**£**
4,843
213,587|
||192,401|26,029|218,430|
||**Raising**
**funds**
**£**
-
-
177|**Charitable**
**Activities**
**£**
746
19,956
9,977|**2025**
**Total**
**£**
746
19,956
10,154|
||177|30,679|30,856|
||**Raising**
**funds**
**£**
-
-
74|**Charitable**
**Activities**
**£**
665
15,042
10,248|**2024**
**Total**
**£**
665
15,042
10,322|
||74|25,955|26,029|
## 7. **Support Costs**
Page 9
## **Earleybird Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 8. **Independent Examiner's Remuneration**
|Independent examination of the financial statements
Other assurance services
Other financial services|**2025**
**£**
485
600
150
1,235|**2024**
**£**
-
-
-|
|---|---|---|
|||-|
## 9. **Staff Costs**
|Staff costs were as follows:
Wages and salaries
Other pension costs|**2025**
**£**
208,165
3,467
211,632|**2024**
**£**
179,402
2,829|
|---|---|---|
|||182,231|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 10. **Average Number of Employees**
Average number of employees during the year was: 14 (2024: 13)
## 11. **Tangible Assets**
|**Cost**
As at 1 September 2024
Additions
As at 31 August 2025
**Depreciation**
As at 1 September 2024
Provided during the period
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024
12.
**Debtors**
**Due within one year**
Other debtors|**Fixtures &**
**Fittings**
**£**
1,925
-|**Computer**
**Equipment**
**£**
523
735|**Total**
**£**
2,448
735|
|---|---|---|---|
||1,925|1,258|3,183|
||289
385|98
223|387
608|
||674|321|995|
||1,251|937|2,188|
||1,636|425|2,061|
|||**2025**
**£**
2,180|**2024**
**£**
1,792|
Page 10
## **Earleybird Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 13. **Creditors: Amounts Falling Due Within One Year**
|Taxation and social security
Accruals and deferred income|**2025**
**£**
2,035
90,391
92,426|**2024**
**£**
894
89,514|
|---|---|---|
|||90,408|
## 14. **Deferred Income**
Deferred income movements in the year were as follows:
|Balance at the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of the period|**2025**
**£**
89,514
89,156
(89,514)|**2024**
**£**
63,218
89,514
(63,218)|
|---|---|---|
||89,156|89,514|
## 15. **Pension Commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,467 (2024: £2,829).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
## 16. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
General fund
**Total unrestricted funds**
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund|**As at 1**
**September**
**2024**
**£**
-
93,026|**Income**
**£**
537
326,686|**Expenditure**
**£**
(326)
(254,474)|**As at 31**
**August 2025**
**£**
211
165,238|
|---|---|---|---|---|
||93,026|327,223|(254,800)|165,449|
||||||
||93,026|327,223|(254,800)|165,449|
||**As at 1**
**September**
**2023**
**£**
-|**Income**
**£**
74|**Expenditure**
**£**
(74)|**As at 31**
**August 2024**
**£**
-
...CONTINUED|
Page 11
## **Earleybird Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|General fund
**Total unrestricted funds**
**Total funds**|92,402|218,980|(218,356)|93,026|
|---|---|---|---|---|
||92,402|219,054|(218,430)|93,026|
||||||
||92,402|219,054|(218,430)|93,026|
## 17. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 18. **Related Party Disclosures**
Two trustees have children that attend on same basis as other children.
Page 12
## **Earleybird Pre-School Detailed Statement of Financial Activities For The Year Ended 31 August 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Charitable Activities:**
**Charitable Activities**
WBC Fees
Private Fees
**Other trading activities**
Fundraising
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Raising funds**
Fundraising expenses
Bank charges
Sundry expenses
**Charitable Activities:**
**Charitable Activities**
Expenses
Food Shop
Materials
Wages and salaries
Employers pensions - defined contribution schemes
Data and telecommunications costs
Depreciation
Staff training
Rent
Garden
Independent examiner's fees
Sundry expenses
**NET INCOME**|**2025**
**Total**
**funds**
**£**
286,580
27,669|**2024**
**Total**
**funds**
**£**
180,263
26,763|
|---|---|---|
||314,249
10,284|207,026
9,399|
||10,284
2,690|9,399
2,629|
||2,690|2,629|
||327,223
(4,461)
(176)
(1)|219,054
(4,769)
(74)
-|
||(4,638)
(1,768)
(3,077)
(2,072)
(208,165)
(3,467)
(326)
(608)
(746)
(18,916)
(1,040)
(1,235)
(8,742)|(4,843)
-
(2,962)
(1,898)
(179,402)
(2,829)
(154)
(387)
(665)
(15,042)
-
-
(10,248)|
||(250,162)|(213,587)|
||(254,800)|(218,430)|
||72,423|624|
Page 13