2025-08-31-accounts - Headingley Pre School

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Headingley Pre School

Charity number 1029327

Annual Report and Financial Statements

for the year ended 31 August 2025

Headingley Pre School

Annual Report and Financial Statements

for the year ended 31 August 2025

Contents	Page
Trustees' report	2 to 3
Examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7 to 10

Prepared by West Yorkshire Community Accountancy Service CIO

Headingley Pre School

Trustees' report for the year ended 31 August 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Name Position Dates Charlotte Parr Chair Ellen McCartney Sansoya Christine Barraclough Michelle Lanham Molly Rigg Charity number 1029327 Registered in England and Wales Registered and principal address Bankers C/o Shire Oak Primary School Unity Trust Bank plc Wood Lane Nine Brindleyplace Headingley Birmingham Leeds B1 2HB LS6 2DT

Independent examiner

Chalitha Herath FCCA West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is governed by a constitution (Pre-school Learning Alliance Model) adopted 22 May 2015 as amended on 1 September 2007.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Headingley Pre School

Trustees' report (continued) for the year ended 31 August 2025

Objectives and activities

The charity's objects

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.

The charity's main activities

To provide high quality education and childcare to children of pre-school age.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Achievements and performance

The charity has continued to provide affordable, high quality early years education and childcare for children from 2-5yrs.

Places are offered flexibly 5 days a week to suit parent/carers needs.

Excellent value for money was offered as no additional charges were made to parents on top of funding, families were able to take their free childcare entitlements without having to pay for any additional extras.

We have continued to offer the free childcare entitlement across all sessions including before and after school provision to suit parent/carers needs.

We were at full capacity by January 2025.

Despite being full, we did offer 2 discretionary places for vulnerable children in the year, these were also taken up by the year end.

Financial review

The net income for the year was £46,281, all relating to unrestricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £175,994.

The Pre-school’s reserves policy is to have a minimum of four months and a maximum of six months worth of running costs in reserve at any one time.

The trustees are aware that the reserves have increased this year and now exceed our upper reserves limit. However, we plan to use some of these funds to enhance the outdoor area and signage, as well as to cover any shortfall in the following year. We are aware that enrolment is expected to be lower in September 2025 due to a significant number of children leaving to start school this year.

Approved by the board of trustees on 17/06/2026

Charlotte Parr (Trustee)

Headingley Pre School

Independent examiner's report to the trustees of Headingley Pre School

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025, which are set out on pages 5 to 10.

Responsibilities and basis of report

As the charity trustees 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 charity's accounts as carried out under section 145 of the 2011 Act. 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 charity's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ACCA 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:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 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.

Chalitha Herath FCCA

22/06/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Headingley Pre School

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 August 2025

Notes Income from: Grants (2) Fees Other income Total income Expenditure on: Salaries and NIC (3) Payroll charges Staff training Other staff costs Rent and room hire Insurance Utilities and phone Repairs and maintenance Office and other costs Photocopier and printing Equipment and resources Food and milk Independent examination Website and advertising Bank charges Depreciation Trips and activities Freelance costs Total expenditure Net income Fund balances brought forward Fund balances carried forward	2025 Total funds £ 227,142 29,020 41 256,203 175,732 1,828 791 385 12,400 1,345 1,243 1,538 481 1,178 5,916 3,272 1,140 - 759 112 378 1,424 209,922 46,281 130,049 176,330	2024 Total funds £ 197,761 36,339 352 234,452 154,262 1,816 448 726 11,934 848 1,546 1,587 479 1,566 5,101 3,244 1,140 699 151 112 31 320 186,010 48,442 81,607 130,049

All incoming resources and resources expended derive from continuing activities.

Headingley Pre School

Balance sheet

as at 31 August 2025 Fixed assets Tangible assets (4) Total fixed assets Current assets Cash at bank and in hand (5) Total current assets Current liabilities: amounts falling due within one year Creditors and accruals (6) Total current liabilities Net current assets Net assets Funds Unrestricted funds Total funds	2025 Total £ 336 336 177,391 177,391 1,397 1,397 175,994 176,330 176,330 176,330	2024 Total £ 448 448 131,421 131,421 1,820 1,820 129,601 130,049 130,049 130,049

The financial statements were approved by the board of trustees on 17/06/2026

Charlotte Parr (Trustee)

Headingley Pre School

Notes to the accounts

for the year ended 31 August 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Equipment: Over 5 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

Headingley Pre School

Notes to the accounts continued

for the year ended 31 August 2025

2 Grants and donations Leeds City Council 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ 227,142 227,142	2025 Restricted funds £ - -	2025 Total funds £ 227,142 227,142 2025 £ 165,186 14,062 (8,435) 4,919 175,732	2024 Total funds £ 197,761 197,761 2024 £ 147,559 8,808 (6,089) 3,984 154,262

The average number of employees during the year was 10, being an average of 7.4 full time equivalent (2024: 10, 5.9 FTE). There were no employees with emoluments above £60,000.

4 5	Defined contribution pension scheme Costs of the scheme to the charity for the year Tangible assets Cost £ £ £ At 1 September 2024 - - - Additions - - - At 31 August 2025 - - - Depreciation At 1 September 2024 - - - Charge for year - - - At 31 August 2025 - - - Net book value At 31 August 2025 - - - At 31 August 2024 - - - Cash at bank and in hand Cash at bank Cash in hand Class 4 Class 3 Motor vehicles	2025 £ 4,919 £ 19,950 - 19,950 19,502 112 19,614 336 448 2025 £ 177,213 178 177,391 Equipment	2024 £ 3,984 Total £ 19,950 - 19,950 19,502 112 19,614 336 448 2024 £ 131,215 206 131,421

Headingley Pre School

Notes to the accounts continued

for the year ended 31 August 2025

6 Creditors and accruals Accruals Other creditors 7 Related party transactions Trustee expenses Trustee remuneration and benefits Details of remuneration and benefits Ellen McCartney No trustee received any expenses during this year or the previous year.	2025 £ 1,140 257 1,397 2025 £ 41,054 41,054	2024 £ 1,140 680 1,820 2024 £ 36,826 36,826

Reason for remuneration

The constitution permits paid members of pre-school staff to be elected to the committee as trustees.

Legal authority for the payment

The legal authority for the payment is via a provision within the charity's governing document.

No other trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £67,345 (previous year: £60,631).

Other related party transactions

Other transactions with trustees or related parties 8 Operating leases Within one year Lurdes Romero Beltram /Barraclough Daughter of Ellen McCartney Worked as a Early Years Assistant Maisie Sansoya Expected future minimum lease payments over the remaining life of the Daughter of Ellen McCartney Employed by the charity Name of trustee or related party Relationship to charity Description of transaction Related to Christine Barraclough Employed by the charity Martha Sansoya	2025 £ 2,106 149 13,127 15,383 2025 £ - -	2024 £ 2,490 - 10,368 12,858 2024 £ 295 295

Headingley Pre School

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 August 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants 227,142 195,841 Fees 29,020 36,339 Other income 41 352 Total income 256,203 232,532 Expenditure Salaries and NIC 175,732 152,342 Payroll charges 1,828 1,816 Staff training 791 448 Other staff costs 385 726 Rent and room hire 12,400 11,934 Insurance 1,345 848 Utilities and phone 1,243 1,546 Repairs and maintenance 1,538 1,587 Office and other costs 481 479 Photocopier and printing 1,178 1,566 Equipment and resources 5,916 5,101 Food and milk 3,272 3,244 Independent examination 1,140 1,140 Website and advertising - 699 Bank charges 759 151 Depreciation 112 112 Trips and activities 378 31 Freelance costs 1,424 320 Total expenditure 209,922 184,090 Net income 46,281 48,442 Fund balances brought forward 130,049 81,607 Fund balances carried forward 176,330 130,049	2025 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - -	2024 Restricted funds £ 1,920 - - 1,920 1,920 - - - - - - - - - - - - - - - - 1,920 - - -	2025 Total funds £ 227,142 29,020 41 256,203 175,732 1,828 791 385 12,400 1,345 1,243 1,538 481 1,178 5,916 3,272 1,140 - 759 112 378 1,424 209,922 46,281 130,049 176,330	2024 Total funds £ 197,761 36,339 352 234,452 154,262 1,816 448 726 11,934 848 1,546 1,587 479 1,566 5,101 3,244 1,140 699 151 112 31 320 186,010 48,442 81,607 130,049