2025-08-31-accounts - Barrow Pre-School Playgroup

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Charity registration number: 1030789

BARROW UPON HUMBER PRE SCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Rebecca Beaton Accountancy Services

Barrow upon Humber Pre School Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Statement of Financial Position	6
Notes to the Financial Statements	7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	11—12

Barrow upon Humber 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

Barrow Playgroup is established 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 by:

a) offering appropriate play facilities and training courses, 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 aim of the Pre-School Learning Alliance.

The policies adopted in the furtherance of these objectives by the playgroup are: a) to provide accommodation and equipment and engage staff;

b) to raise money to pay for the playgroup’s activities;

c) to make such payments as shall be necessary;

Achievements and Performance

Main Achievements

We are a thriving village Pre-School, creating a positive and safe learning environment for children from the age of 2 years. We are Ofsted registered and have strong links with John Harrison Primary School, also in the village. We are able to provide funded early years education for all 3 and 4 year olds and many 2 year olds are now also able to access this funding.

Financial Review

Financial Position

During the period under review, income exceeded expenditure from all sources by £3,949. A full summary is shown on pages 11 and 12.

The Charity’s assets are held entirely for the furtherance of its aims and objectives. There is no material difference between the market value of assets held and their Balance Sheet value.

Reserves Policy

The charity aims to hold sufficient reserves in order to achieve the policy objectives.

Structure, Governance and Management

Governing Document

The governing document is the Constitution adopted 1 November 1993, as amended on 3 January 2007, and 12th April 2019.

Trustee Selection Methods

The names of all Members of the Trustee Committee who have acted at any time during the year ended 31 August 2025 are shown above.

Committee members are elected and re-elected on an annual basis at the AGM. New Committee members may also be coopted by the existing Committee.

Page 1

Barrow upon Humber Pre School Trustees' Report (continued) For The Year Ended 31 August 2025

Additional Note

The income and property of the charity shall be applied solely towards the promotion of its objects, as set out in the Constitution.

Reference and Administrative Details

Trustees

Mr Samuel Stephenson - Treasurer Mr Nicholas Lumb - Chair (appointed 01/09/2024) (resigned 07/09/2025) Ms Suzannah Maltas - Secretary Mrs Chloe Goodman Ms Wendy Dasey Ms Emily Morrill (resigned 16/07/2025)

Charity Number

1030789

Principal Address

The Hive Ferry Road East Barrow upon Humber North Lincolnshire DN19 7AZ

Independent Examiner

Rebecca Beaton Association of Accounting Technicians Rebecca Beaton Accountancy Services Waters Edge Business Centre Maltkiln Road Barton upon Humber North Lincolnshire DN18 5JR

Page 2

Barrow upon Humber 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 Samuel Stephenson

Trustee 01/03/2026

Page 3

Barrow upon Humber Pre School Independent Examiner's Report to the Trustees of Barrow upon Humber Pre School For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Barrow upon Humber 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 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 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 2. the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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.

Rebecca Beaton Association of Accounting Technicians

01/03/2026 Waters Edge Business Centre Maltkiln Road Barton upon Humber North Lincolnshire DN18 5JR

Page 4

Barrow upon Humber Pre School Statement of Financial Activities For The Year Ended 31 August 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Childcare Investments 4 Other 5 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Childcare NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14	2025 Unrestricted funds £ 567 166,640 377 7,323	2024 Unrestricted funds £ 2,961 159,762 510 1,081
	174,907	164,314
	(1) (170,957)	(141,378) -
	(170,958)	(141,378)
	3,949	22,936
	3,949 98,224	22,936 75,288
	102,173	98,224

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Barrow upon Humber Pre School Statement of Financial Position As At 31 August 2025

Notes FIXED ASSETS Tangible Assets 10 CURRENT ASSETS Debtors 11 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 14 On behalf of the board	2025 Unrestricted funds £ 9,169	2024 Total funds £ 8,969
	9,169 430 95,402	8,969 395 92,515
	95,832 (2,828)	92,910 (3,655)
	93,004	89,255
	102,173	98,224
	102,173	98,224
	102,173	98,224
	102,173	98,224

Mr Samuel Stephenson

Trustee 01/03/2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Barrow upon Humber Pre School Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Barrow upon Humber Pre School is an unincorporated charity registered with the Charity Commission, registered charity number 1030789. The principal address is The Hive, Ferry Road East, Barrow upon Humber, North Lincolnshire, DN19 7AZ.

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 Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Incoming resources policy

2.3. Resources Expended

Resoures expended policy

2.4. 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	33% straight line
Computer Equipment	33% straight line

2.5. 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.

3. Income from Donations and Legacies

. Income from Donations and Legacies
	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	567	2,961

4. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	377	510

Page 7

Barrow upon Humber Pre School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5. Other Income

5. Other Income
Uniform Other income	2025 Unrestricted funds £ 557 6,766	2024 Unrestricted funds £ 922 159
	7,323	1,081

6. Analysis of Expenditure

Activities undertaken directly £ 1 160,029	Support costs (see note 7) £ - 10,928	2025 Total £ 1 170,957
160,030	10,928	170,958
Activities undertaken directly £ 141,379 (6,715)	Support costs (see note 7) £ (1) 6,715	2024 Total £ 141,378 -
134,664	6,714	141,378

Raising funds £ - - (1)	Childcare £ 2,050 2,386 2,279	2025 Childcare £ 4,388 2,184 4,356
		10,928
		2024 Total £ 2,050 2,386 2,278
(1)	6,715	6,714

Page 8

Barrow upon Humber Pre School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

8. Staff Costs

Staff costs were as follows:

Wages and salaries Social security costs Other pension costs	2025 £ 137,978 1,705 2,408 142,091	2024 £ 110,083 - 1,805
		111,888

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 9 (2024: 8)

10. Tangible Assets

Fixtures & Fittings £ 8,502 -	Computer Equipment £ 467 200	Total £ 8,969 200
8,502	667	9,169
8,502	667	9,169
8,502	467	8,969

11. Debtors

1. Debtors
Due within one year Trade debtors 2. Creditors: Amounts Falling Due Within One Year Trade creditors Taxation and social security Accruals and deferred income	2025 £ 430 2025 £ 224 2,004 600 2,828	2024 £ 395
		2024 £ 1,512 1,263 880
		3,655

12. Creditors: Amounts Falling Due Within One Year

13. 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 £2,408 (2024: £1,805).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

Page 9

Barrow upon Humber Pre School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

14. Movement in Funds

As at 1 September 2024 £ 98,224	Income £ 174,907	Expenditure £ (170,958)	As at 31 August 2025 £ 102,173
98,224	174,907	(170,958)	102,173
As at 1 September 2023 £ 75,288	Income £ 164,314	Expenditure £ (141,378)	As at 31 August 2024 £ 98,224
75,288	164,314	(141,378)	98,224

15. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025	2024
£	£

Related Party Disclosures

Page 10

Barrow upon Humber Pre School Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies General Donations Fundraising activities Charitable Activities: Childcare Grant Income - Next term funded hours Fee Income Grant Income - Funded Hours Investments Bank interest receivable Other Uniform Other income EXPENDITURE ON: Raising funds Snacks Play materials Management fees Sundry expenses Charitable Activities: Childcare Snacks Play materials Events Costs Childrens uniform costs Consumables Events costs - Gradulation, parties and childrens entertainment General Setting equipment EYPP Spending Grant Spending Outings costs Advertising, marketing, direct mail and publicity Rent collection, property repairs and maintenance charges Wages and salaries Employers NI Employers pensions - defined contribution schemes	2025 Total funds £ 450 117	2024 Total funds £ - 2,961 2,961 9,663 28,723 121,376 159,762 510 510 922 159 1,081 164,314 (140,779) - (600) 1 (141,378) 138,305 (3,654) (633) (668) (380) (244) (2,723) (1,190) (2,254) (250) (167) - (110,083) - (1,805) ...CONTINUED
	567 7,725 23,100 135,815
	166,640 377
	377 557 6,766
	7,323
	174,907 - (1) - -
	(1) (2,299) (1,829) (150) (1,341) (565) (275) (615) (1,037) (214) (395) - (3,542) (137,978) (1,705) -

Page 11

Barrow upon Humber Pre School Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025

Computer software, IT consumables and maintenance Repairs, renewals and maintenance Insurance Data and telecommunications costs Printing, postage and stationery Subscriptions Bank charges Employers pensions - defined contributions scheme Staff training Staff welfare Light and heat Cleaning Insurance Advertising and marketing costs Accountancy fees Legal fees Bank charges NET INCOME	(172) (5,575) - (990) (625) (621) (101) (2,408) (904) (1,076) (1,586) (598) (1,018) (508) (2,185) (645) -	(342) (4,148) (990) (887) (764) (408) - - (932) (1,118) (1,649) (737) - - (2,195) - (84)
	(170,957)	-
	(170,958)	(141,378)
	3,949	22,936

Page 12