Trustees Report to August 2025 Registration No. 1030965
The Trustees are pleased to present their Annual Report for the year ended August 2025.
This has been an exceptionally busy and successful year for the preschool. Due to our strong reputation within the local community, we have continued to maintain healthy attendance levels and therefore have not needed to undertake any significant advertising or marketing activities. Recommendations from existing and former families remain our primary source of new enrolments.
A major highlight of the year was the continued use of our recently purchased people carrier. The vehicle has greatly enhanced the experiences available to the children, enabling regular educational visits and outings within the local area (Thornbridge Hall, Chatsworth Farm, Lyme Park to name a few). These trips have broadened learning opportunities, supported children's understanding of the wider community, and enriched our curriculum through real-life experiences.
The preschool was pleased to participate in the Whaley Bridge Carnival, supporting this important event and strengthening links with local families and organisations. It provided an excellent opportunity for children, families, staff and trustees to celebrate our place within the local community and showcase the preschool's commitment to community engagement and highlighted our time on the allotment as our theme.
We were delighted to strengthen our relationship with Derbyshire Wildlife Trust during the year. Their input and expertise provided valuable learning opportunities for both children and staff through a range of nature-based activities and courses. One particularly exciting project was the creation of a willow dome on the allotment area. The children were actively involved in the projects, helping to develop an engaging outdoor learning environment that will continue to benefit future generations of children attending the preschool.
The preschool has continued to invest in maintaining a stable and experienced staff team. Trustees recognise that the quality of our provision is dependent upon the dedication and professionalism of our staff, and we remain committed to supporting their ongoing professional development. During the year, staff undertook training and planning to ensure the preschool is fully prepared for the forthcoming changes to the Early Years Foundation Stage (EYFS) framework due to be implemented from September 2025. This includes producing a sustainability and climate action plan and an update to our food policy. This work will help ensure that children continue to receive high-quality early years education that meets all statutory requirements and reflects current best practice.
Looking ahead, we are pleased to confirm plans to recruit an apprentice from September 2025, helping to develop future early years practitioners while strengthening the sustainability of our workforce.
The financial pressures facing the early years sector remain significant. Despite rising operating costs, the Trustees have remained committed to keeping fees as low as possible for families in our community. We therefore welcomed the increase in the government's funded hourly rate,
which has helped to support the continued delivery of high-quality early years education while minimising additional costs to parents and carers.
The Trustees would like to thank the staff team, volunteers, parents, carers and supporters for their continued commitment and contribution throughout the year. Their dedication ensures that the preschool continues to provide a safe, nurturing and stimulating environment in which children can learn, develop and thrive.
The Trustees look forward to building upon this year's achievements and continuing to serve local families in the years ahead.
Approved by the Trustees on behalf of the Board on 3[rd] June 2026.
Sarah Heyes Manager/Director
Company registration number: 07035353 Charity registration number: 1030965
BUXWORTH PRE-SCHOOL TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Leathley & Co - Whaley Bridge Office 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Buxworth Pre-School Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 10 |
Buxworth Pre-School Company No. 07035353 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.
Reference and Administrative Details
Trustees
Mrs Sarah Heyes Mrs Diane Chappell-Malcolm
Charity Number
1030965
Company Number
07035353
Independent Examiner
Leathley & Co AAT Member in Practice Leathley & Co - Whaley Bridge Office AAT Member in Practice 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Page 1
Buxworth Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Sarah Heyes
Trustee 22/05/2026
Page 2
Buxworth Pre-School Independent Examiner's Report to the Trustees of Buxworth 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
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Amy Carter
22 May 2026
Leathley & Co AAT Member in Practice 22/05/2026 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Page 3
Buxworth Pre-School Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 EXPENDITURE ON: Raising funds 6 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2025 Unrestricted funds £ 119,721 277 |
2024 Unrestricted funds £ 61,300 255 |
|---|---|---|
| 119,998 | 61,555 | |
| (88,869 ) | (55,058 ) | |
| 31,129 | 6,497 | |
| 31,129 15,617 |
6,497 9,120 |
|
| 46,746 | 15,617 |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Buxworth Pre-School Balance Sheet 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 |
2025 Unrestricted funds £ 2,265 |
2024 Total funds £ 187 |
|---|---|---|
| 2,265 3,020 41,462 |
187 3,020 16,967 |
|
| 44,482 (1 ) |
19,987 (4,557 ) |
|
| 44,481 | 15,430 | |
| 46,746 | 15,617 | |
| 46,746 | 15,617 | |
| 46,746 | 15,617 | |
| 46,746 | 15,617 |
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs Sarah Heyes
Trustee 22/05/2026
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Buxworth Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Buxworth Pre-School is a company limited by guarantee, incorporated in England & Wales, registered number 07035353 and registered charity number 1030965 . The registered office is .
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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. 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:
Plant & Machinery 25% Motor Vehicles 15%
2.3. 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
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 119,721 | 61,300 |
4. Income from Other Trading Activities
| Fundraising events 5. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |
2025 Unrestricted funds £ 277 |
2024 Unrestricted funds £ 255 |
|---|---|---|
| 2025 £ 422 |
2024 £ 62 |
Page 6
Buxworth Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| 6. Analysis of Expenditure Raising funds Raising funds 7. Support Costs Employee costs Premises expenses General administration Depreciation Employee costs Premises expenses General administration Depreciation 8. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
2025 £ 68,950 2,389 71,339 |
2025 Support costs (see note 7 ) £ 88,869 |
|---|---|---|
| 2024 Support costs (see note 7 ) £ 55,058 |
||
| 2025 Raising funds £ 71,500 4,676 12,271 422 |
||
| 88,869 | ||
| 2024 Raising funds £ 42,997 3,365 8,634 62 |
||
| 55,058 | ||
| 2024 £ 41,625 1,123 |
||
| 42,748 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 7
Buxworth Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
9. Average Number of Employees
Average number of employees during the year was: 7 (2024: )
10. 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 11. Debtors Due within one year Trade debtors 12. Creditors: Amounts Falling Due Within One Year Trade creditors |
Plant & Machinery £ 1,466 - |
Plant & Machinery £ 1,466 - |
Motor Vehicles £ - 2,500 |
Total £ 1,466 2,500 |
|---|---|---|---|---|
| 1,466 | 2,500 | 3,966 | ||
| 1,279 47 |
- 375 |
1,279 422 |
||
| 1,326 | 375 | 1,701 | ||
| 140 | 2,125 | 2,265 | ||
| 187 | - | 187 | ||
| 2025 £ 3,020 2025 £ 1 |
2024 £ 3,020 |
|||
| 2024 £ 4,557 |
13. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,389 (2024: £1,123).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
Page 8
Buxworth 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 £ 15,617 |
Income £ 119,998 |
Expenditure £ (88,869 ) |
As at 31 August 2025 £ 46,746 |
|---|---|---|---|---|
| 15,617 | 119,998 | (88,869 ) | 46,746 | |
| As at 1 September 2023 £ 9,120 |
Income £ 61,555 |
Expenditure £ (55,058 ) |
As at 31 August 2024 £ 15,617 |
|
| 9,120 | 61,555 | (55,058 ) | 15,617 |
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
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9
Buxworth Pre-School Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Admission Fees Other trading activities Fundraising events EXPENDITURE ON: Raising funds Wages and salaries Employers pensions - defined contributions scheme Staff training Travel expenses Rent Cleaning Vehicle running costs Repairs, renewals and maintenance Insurance Printing, postage and stationery Children's Toys Children's Activities Children's photos Children's Lunch costs Leavers' Gifts Equipment Telecommunications and data costs Local Projects/Allotments Accountancy fees Subscriptions Entertaining Sundry expenses Depreciation of plant and machinery Depreciation of motor vehicles NET INCOME |
2025 Total funds £ 119,721 |
2024 Total funds £ 61,300 |
|---|---|---|
| 119,721 277 |
61,300 255 |
|
| 277 | 255 | |
| 119,998 (68,950) (2,389) (71) (90) (4,668) (8) (465) (755) (712) (87) (706) (1,887) - (5,006) - (39) (229) (1,251) (660) (183) - (291) (47) (375) |
61,555 (41,625) (1,123) (172) (77) (3,338) (27) (430) (720) (288) (29) (864) (806) (7) (2,742) (20) (37) (228) (473) (480) (882) (293) (335) (62) - |
|
| (88,869) | (55,058) | |
| (88,869) | (55,058) | |
| 31,129 | 6,497 |
Page 10
Company registration number: 07035353 Charity registration number: 1030965
BUXWORTH PRE-SCHOOL TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Leathley & Co - Whaley Bridge Office 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Buxworth Pre-School Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 10 |
Buxworth Pre-School Company No. 07035353 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.
Reference and Administrative Details
Trustees
Mrs Sarah Heyes Mrs Diane Chappell-Malcolm
Charity Number
1030965
Company Number
07035353
Independent Examiner
Leathley & Co AAT Member in Practice Leathley & Co - Whaley Bridge Office AAT Member in Practice 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Page 1
Buxworth Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Sarah Heyes
Trustee 22/05/2026
Page 2
Buxworth Pre-School Independent Examiner's Report to the Trustees of Buxworth 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
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Amy Carter
22 May 2026
Leathley & Co AAT Member in Practice 22/05/2026 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Page 3
Buxworth Pre-School Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 EXPENDITURE ON: Raising funds 6 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2025 Unrestricted funds £ 119,721 277 |
2024 Unrestricted funds £ 61,300 255 |
|---|---|---|
| 119,998 | 61,555 | |
| (88,869 ) | (55,058 ) | |
| 31,129 | 6,497 | |
| 31,129 15,617 |
6,497 9,120 |
|
| 46,746 | 15,617 |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Buxworth Pre-School Balance Sheet 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 |
2025 Unrestricted funds £ 2,265 |
2024 Total funds £ 187 |
|---|---|---|
| 2,265 3,020 41,462 |
187 3,020 16,967 |
|
| 44,482 (1 ) |
19,987 (4,557 ) |
|
| 44,481 | 15,430 | |
| 46,746 | 15,617 | |
| 46,746 | 15,617 | |
| 46,746 | 15,617 | |
| 46,746 | 15,617 |
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs Sarah Heyes
Trustee 22/05/2026
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Buxworth Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Buxworth Pre-School is a company limited by guarantee, incorporated in England & Wales, registered number 07035353 and registered charity number 1030965 . The registered office is .
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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. 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:
Plant & Machinery 25% Motor Vehicles 15%
2.3. 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
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 119,721 | 61,300 |
4. Income from Other Trading Activities
| Fundraising events 5. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |
2025 Unrestricted funds £ 277 |
2024 Unrestricted funds £ 255 |
|---|---|---|
| 2025 £ 422 |
2024 £ 62 |
Page 6
Buxworth Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| 6. Analysis of Expenditure Raising funds Raising funds 7. Support Costs Employee costs Premises expenses General administration Depreciation Employee costs Premises expenses General administration Depreciation 8. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
2025 £ 68,950 2,389 71,339 |
2025 Support costs (see note 7 ) £ 88,869 |
|---|---|---|
| 2024 Support costs (see note 7 ) £ 55,058 |
||
| 2025 Raising funds £ 71,500 4,676 12,271 422 |
||
| 88,869 | ||
| 2024 Raising funds £ 42,997 3,365 8,634 62 |
||
| 55,058 | ||
| 2024 £ 41,625 1,123 |
||
| 42,748 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 7
Buxworth Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
9. Average Number of Employees
Average number of employees during the year was: 7 (2024: )
10. 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 11. Debtors Due within one year Trade debtors 12. Creditors: Amounts Falling Due Within One Year Trade creditors |
Plant & Machinery £ 1,466 - |
Plant & Machinery £ 1,466 - |
Motor Vehicles £ - 2,500 |
Total £ 1,466 2,500 |
|---|---|---|---|---|
| 1,466 | 2,500 | 3,966 | ||
| 1,279 47 |
- 375 |
1,279 422 |
||
| 1,326 | 375 | 1,701 | ||
| 140 | 2,125 | 2,265 | ||
| 187 | - | 187 | ||
| 2025 £ 3,020 2025 £ 1 |
2024 £ 3,020 |
|||
| 2024 £ 4,557 |
13. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,389 (2024: £1,123).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
Page 8
Buxworth 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 £ 15,617 |
Income £ 119,998 |
Expenditure £ (88,869 ) |
As at 31 August 2025 £ 46,746 |
|---|---|---|---|---|
| 15,617 | 119,998 | (88,869 ) | 46,746 | |
| As at 1 September 2023 £ 9,120 |
Income £ 61,555 |
Expenditure £ (55,058 ) |
As at 31 August 2024 £ 15,617 |
|
| 9,120 | 61,555 | (55,058 ) | 15,617 |
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
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9
Buxworth Pre-School Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Admission Fees Other trading activities Fundraising events EXPENDITURE ON: Raising funds Wages and salaries Employers pensions - defined contributions scheme Staff training Travel expenses Rent Cleaning Vehicle running costs Repairs, renewals and maintenance Insurance Printing, postage and stationery Children's Toys Children's Activities Children's photos Children's Lunch costs Leavers' Gifts Equipment Telecommunications and data costs Local Projects/Allotments Accountancy fees Subscriptions Entertaining Sundry expenses Depreciation of plant and machinery Depreciation of motor vehicles NET INCOME |
2025 Total funds £ 119,721 |
2024 Total funds £ 61,300 |
|---|---|---|
| 119,721 277 |
61,300 255 |
|
| 277 | 255 | |
| 119,998 (68,950) (2,389) (71) (90) (4,668) (8) (465) (755) (712) (87) (706) (1,887) - (5,006) - (39) (229) (1,251) (660) (183) - (291) (47) (375) |
61,555 (41,625) (1,123) (172) (77) (3,338) (27) (430) (720) (288) (29) (864) (806) (7) (2,742) (20) (37) (228) (473) (480) (882) (293) (335) (62) - |
|
| (88,869) | (55,058) | |
| (88,869) | (55,058) | |
| 31,129 | 6,497 |
Page 10