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2025-03-31-accounts

Registered Charity Number: 1030746

- West Hendon Opportunity Pre School

Annual Report and Financial Statements

For the Year Ended March 31, 2025

Page 1 of 16

- West Hendon Opportunity Pre School

Report and Accounts Contents

Page
Reference and Administrative Details 3
Trustees' Report 4
Independent examiner's report 8
Statement of Financial Activities
(Incorporating an income and expenditure account) 10
Balance Sheet 11
Notes to the Financial Statements 12 - 16

Page 2 of 16

WEST HENDON OPPORTUNITY PRE-SCHOOL REFERENCE AND ADMINISTRATIVE DETAILS

For the year ended 31 March 2025

Status

The organisation is a Standard Registered 21 December 1993. Its charity registration number is 1030746.

Governing Document

West Hendon Opportunity Pre-School is constituted as a charitable trust with the Charity Commission. The constitution was adopted on the 5[th] of October 1992.

Trustees

The Trustees who served during the year and since the year end were as follows:

Trustee name Office (if any) Dates acted if not for
whole year
Name of person (or body)
entitled to appoint trustee (if
**any) **
Iffah Al-Hadad Chair November 2021
onwards
Members of WHPS
(parents)
Mildred Makumana Secretary November 2021
onwards
ditto
Djeneba Toure treasurer November 2021
onwards
ditto

Name of chief executive or names of senior staff members (Optional information)

Mariam Zaki Manager Joan Petit Deputy Manager

Charity Number 1030746

Registered and Principal Office

St John's Church Hall Algernon Road LONDON NW4 3TA

Bankers

Barclays Bank

Independent Examiner:

Amanullah Abdul Qayyum FCCA Chartered Certified Accountant 133 West Hendon Broadway London NW9 7DY

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WEST HENDON OPPORTUNITY PRE-SCHOOL

Trustees Report

For the year ended 31 March 2025

The trustees meet together formally, with the manager attending, at least every term. Additional trustee contact occurs through meetings and/or email as required. The manager holds a weekly meeting with the staff team to oversee the work. Individual performance and development is discussed in monthly supervision sessions.

The Pre School is supported professionally through an advisory teacher from the London borough of Barnet.

The Pre School rents the church hall and outdoor space from St John’s Church, whose vicar, Rev. Roy Hutchinson, liaises with the manager directly on any practical issues pertaining to use of the premises.

Risks to the safety and viability of the Pre School are reviewed at the Trustee meetings, as above. A Health and Safety risk assessment is completed annually by the manager. Monitoring of risks is ongoing as part of the day-to-day operation of the Pre School. It is the responsibility of all staff to raise new risks or changes in risk status with the manager or deputy manager.

A parents meeting is arranged for every term. The parents constitute the wider Committee, and the parents meeting is an opportunity for parent feedback and their contribution to the running of the Pre School.

Summary of Objectives

Summary of the main activities:

The Trustees have had regard to the guidance issued by the Charity Commission on Public Benefit. The following description of our activities seeks to show how, through our activities and achievements, the aims of the charity have been carried out for the public benefit.

The pre-school has offered an affordable, flexible pre school experience for children from two years of age until they are due to start primary school (rising 5 years old). The high ratio of staff (one to four) helps us to:

environment.

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There are three intakes to the Pre School over the course of the year, though of course many start in September and continue through the year and depending on their age, may stay up to two or three years. The Summer term (April to July 2023) comprised 19 children. The Autumn term (September to December 2023) we had 18 children. The Spring term (January to March 2024) provided pre-schooling to 22 children. This included approximately 50% from disadvantaged backgrounds (low income, English as a second language, additional support needs, lone parents).

The Pre School is situated in an area of economic deprivation, which is also culturally and ethnically diverse. This diversity is reflected amongst the children attending the pre-school and amongst the staff group. The ethnicities represented among the children were: Indian, mixed race, English, Irish, Chinese, Pakistani, Eastern European, and African. The ethnicities represented amongst the staff group are Egyptian, Irish, English, African and Pakistani.

A comprehensive programme is provided each academic year to up to 40 children (24 for the morning session and 16 for the afternoon session). All the children have the benefit of social interaction together with other children and adults within a friendly and caring community-based group. They live, play, work and learn together, building on what she/he already knows and can do.

Each child was supported in developing their learning and experiences in line with the development areas of the new Early Years Foundation Stage, which started September 2021.

Our provision reflects the three key themes.

This encompasses:

A personal key person makes sure each child makes satisfying progress. Progress is assessed and recorded through daily observation and monitoring. The setting keeps a record of achievement for each child which is shared through regular communication with the child’s family. The Pre School works closely with families to resolve any difficulties, for example in settling at the pre-school or any behaviour issues.

As part of the setting's policy to make sure that its provision meets the needs of each individual child, we take account of any special needs a child may have. The setting works to the requirements of the 1993 Education Act and The Special Educational Needs and Disability Code of Practice (2014). A designated special educational needs co-ordinator works with the children and staff to ensure that the children’s needs are met within the setting. There were 5 children with special educational needs attending the Pre School during the year. Our SEN co-ordinator also works with various external agencies such as Speech therapist, our area SENCo, Early Years Teaching team and/or paediatrician to asses and plan for each SEN child in our care.

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There were regular opportunities for local trips and to join in the life of the community. Community activities included trips to the local park, the neighbouring church, and the neighbouring multicultural centre to take part in their Diwali celebrations, the temple, and the Chinese superstore during Chinese New Year, The local mosque, the local library, shopping and road safety training.

In July 2024, a good number of our children left the pre-school to take up places in local primary schools. Pre-school staff used the summer term programme to prepare these children and their families for the next stage of their education. They also acknowledged their achievements with a combined Sports and Graduation Day, attended by parents, carers and extended families. Pre School staff also liaised with the schools to make the transition smooth and stress-free for the children and their families, particularly where there were additional support needs.

Parents are also invited to participate in the parents’ rota, to attend a session a term and contribute to the Pre School’s activities. It is an opportunity for them to share their cultural traditions, such as Diwali and Eid, through a story, cooking or craft. It also enables them to see how their child relates in a group setting.

The setting received a ‘good’ rating from Ofsted in 2024.

During the year of 2024- 2025, our partnership with our local community organisations was better than in 2023.

We are planning to strengthen this partnership by planning visits to our local care home.

Summary of the main achievements:

  1. We took part in different local learning and development programmes such as Be Active Matters and Moving Matters (both promoting physical development, fine motor skills and Core Muscles).

  2. We took part in the Barnet Early Years Healthy programme that promotes healthy eating as well as physical wellbeing for children.

  3. Since the summer term of 2023, the preschool has been taking part in the dental project, Barnet Young Brushers, to promote oral health among 3 and 4-year-olds.

  4. We took part in tapestry training and now we share photos and videos of the children with their parents in a secure and safe way of communication.

  5. Different members of staff attended various training courses to enhance their practice.

  6. Staff qualifications: four of the staff are level 3 or above, which is in excess of the legal requirement.

  7. All members of staff have first aid training and have been trained for child protection as well as one of the committee.

  8. Parents' meetings were held.

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  1. It was a good fundraising year with various small events such as sponsored walks, sport day, Christmas and Easter fair.

  2. We have been exploring possibilities for additional funding through grants and local businesses. Although the local authority has changed the rules, we managed to secure a grant of £5000 from a local trust to improve our outdoor decking area.

  3. Since COVID-19, our intakes showed a sharp drop in children number. We did not have enough children, especially for the afternoon sessions. This year. 2024-25, the morning sessions number has increased.

Charity’s policy on Reserves:

The pre-school holds a reserve to cover periods of low income due to drop in children’s numbers. These reserves will allow the pre-school to operate for a period of three months.

Funds materially in surplus:

Net funds for the year were in surplus of £10,975.

Further financial review:

The pre-school’s main sources of funding are the fees paid by parents as well as the Nursery Fund paid by the local authority (Barnet) for children aged three to rising 5.

The government introduced a new fund for some working parents who are eligible for 30 hours fund. Our pre-school is taking part in this scheme to help our community.

The pre-school also benefits from the government’s scheme of funding two year old children who are in need; this fund also comes through Barnet council.

There is also a small fund that comes through Special Educational Needs whenever the preschool has children with special educational needs. This type of funding has an aim to get an extra support for that child, either by employing an extra member of staff, to release the key worker for one-to-one support or buying special resources to meet the child’s individual needs. Yet the fund has been restricted to the financial year, and the pre-school had to selffund the extra care for most of the SEN children.

The committee as well as the staff arrange for various fundraising occasions throughout the year such as sponsored walks, photo sales, Christmas and Summer fairs.

The pre-school also used to apply for any grants whenever it comes up such as the Capital grant.

These types of grants, however, have been stopped, and the pre-school needs to depend mainly on fees.

The Trustees' annual report was approved on 21[st] January 2026 and signed on behalf of the Board of Trustees by:

Iffah Sayed Al-Hadad

Chairperson

Iffah Al-Hadad (Jan 22, 2026 18:41:50 GMT)

Page 7 of 16

WEST HENDON OPPORTUNITY PRE-SCHOOL

Independent Examiner's Report for the year ended 31 March 2025

I report on the financial statements for the year ended 31 March 2025, which comprise the statement of financial activities, statement of financial position and the related notes.

Respective Responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The 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:

Basis of Independent Examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 seeking 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 next statement.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me reasonable cause to believe that, in any material respect:

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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 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.

Amanullah Abdul Qayyum FCCA

Chartered Certified Accountant

133 West Hendon Broadway

London

NW9 7DY

Date: 21-01-2026

Page 9 of 16

West Hendon Opportunity Pre-School

Statement of Financial Activities

for the year ended 31 March 2025

for the year ended 31 March 2025
2025 2024
Unrestricted Restricted
Funds Funds
£ £ £ £
Income and endowments
from:
Activities in furtherance of
the charity’s objects:
Donations and legacies Note 4 127,318 - 127,318 106,785
Income
from
charitable
activities
Note 5 10,565 - 10,565 9,176
Other income - - -
Total
Incoming
Resources
137,883 - 137,883 115,961
Expenditure on:
Raising funds Note 6 2,554 - 2,554 3,087
Expenditure on charitable
activities
Note 7 111,179 - 111,179 90,766
Other expenditure Note 8 13,175 - 13,175 16,556
Total expenditure 126,908 - 126,908 110,409
Net
income
/
(expenditure)
10,975 - 10,975 5,552
Total funds brought forward 57,020 - 57,020 51,468
Total
funds
carried
forward
67,995 - 67,995 57,020

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.

Page 10 of 16

West Hendon Opportunity Pre-School
Balance Sheet
As at 31 March 2025
£
Current Assets:
Debtors
Cash at bank and in hand
Non-Current Assets
Equipment
Accumulated Depreciation
609
-203
Liabilities
Creditors: amounts falling due within one yearNote11
(4,041)
Net Current Assets
Total Assets less Current Liabilities:
Unrestricted funds
Total Charity Funds
2025
£
650
70,980
406
(4,282) 2024
£
650
-
60,652
-
67,995 57,020
67,995 57,020
67,995 57,020
67,995 57,020

The financial statements were approved by the Board of Trustees on 21[st] January 2026, and were signed on its behalf by:

Iffah Al-Hadad (Jan 22, 2026 18:41:50 GMT)

.........................................

Iffah Sayed Al-Hadad

Chairperson

==> picture [423 x 56] intentionally omitted <==

Page 11 of 16

There might be minor discrepancies in the totals if the pence are not being shown

West Hendon Opportunity Pre-School Notes to the Financial Statements

for the year ended 31 March 2025

1. General information

The Charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is St Johns Church Hall, Algernon Road, London, NW4 3TA.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

There are no material uncertainties about the Charity's ability to continue.

(c) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes.

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Designated funds are unrestricted funds earmarked by the Trustees for particular future projects or commitments.

Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

(d) Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

(e) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs

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attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Note 4 & 5: Donations and similar incoming resources,

Unrestricted 2025 2024
Donations and legacies
L.B.Barnet-2 Years Nursery Fund 32,045 32,045 32,542
L.B.Barnet-3/4 Years Nursery Fund 83,648 83,648 64,331
Special Needs 11,550 11,550 9,194
Donations 75 75 718
127,318 127,318 106,785
Unrestricted 2025 2024
Income from charitable activities
Fees 8,345 8,345 6,412
Interest Receivable 464 464 377
Other Operating Income - - 1,600
Fund Raising 607 607 787
Fruit Contribution 1,149 1,149
10,565 10,565 9,176
Unrestricted 2025 2024
Other income
Grant - - -

Note 6, 7 & 8: Resources Expended

2025 2024
Raising funds
Advertising and PR 359 -
Marketing 172 -
Insurance 927 916
Telephone costs 586 469
Cleaning 398 297
Other professional fees 112 1,405
2,554 3,087

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2025 2024
Expenditure on charitable activities
Consumables 3,497 1304
Independent Examiner Fee 720 720
Children's Food & Refreshments - -
Postage and Stationery 113 312
Protective Clothing 153 126
Repairs and Maintenance 163 820
Office Expenses 40 9
Motor Expenses 4 -
Equipment Expensed - 959
Other Legal and Professional
expenses
35 1559
Professional Membership - 748
Subscriptions 725 150
Tuition fee - -
Casual Labour 4,048 3,892
Staff Training and Welfare 958 1,918
Pensions 1,749 1,244
Staff gifts 500 -
Other working expenses - -
Fire & Security 507 -
Pest Control 1373 -
Wages Administration 576 576
Rates - -
Employer NI 1,283 -
Wages and salaries 94,735 76,429
111,179 90,766
Other expenditure
Bank charges
Rent
Accumulated depreciation
2025 2024
138 152
12,834 16,404
203 -
13,175 16,556

9. Independent Examiner’s Fees

2025 2024
Fees payable to the independent examiner for: £ £

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Independent examination of the financial statements

720

720

10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 96,484 77,673

The average number of employees during the year was 6 (2024: 6)

11. Creditors: amounts falling due within one year

2025 2024
£ £
Accruals 720 720
PAYE Payable 3,216 3,399
Pension Payable 105 163
4,041 4,282

12. Trustees remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2025.

13. Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025.

14. Financial commitments

At 31 March 2025, the charity had no annual commitments: Nil

15. Related Parties

There were no transactions with related parties during the period.

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West Hendon Opportunity Pre School Accounts 2024-25

Final Audit Report

2026-01-22

Created: 2026-01-21 By: AQ Accountants (aman@aqaccountants.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAD-PeqYEQTr1uaACvNc-BYBvX8ISIaBzV

"West Hendon Opportunity Pre School Accounts 2024-25" Histor

y

2026-01-21 - 1:52:56 PM GMT

Document emailed to mariamzaki88@yahoo.co.uk for signature

2026-01-21 - 1:53:01 PM GMT

2026-01-21 - 4:12:00 PM GMT

Signature Date: 2026-01-22 - 6:41:50 PM GMT - Time Source: server

Agreement completed.

2026-01-22 - 6:41:50 PM GMT