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:
1. 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
3. 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**
|Raising funds
Childcare
Raising funds
Childcare|**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|
|7.
**Support Costs**
Employee costs
Premises expenses
General administration
Employee costs
Premises expenses
General administration|**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**
|**Cost**
As at 1 September 2024
Additions
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024|**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**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total 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**|
|---|---|
|**£**|**£**|
16. **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