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2025-07-31-accounts

Charity registration number: 1031235

PARKSIDE PRE SCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Doc ID: 8d0055386d5f80b32dab4ba7c3d15235782c10e1

Parkside Pre School Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12—13

Doc ID: 8d0055386d5f80b32dab4ba7c3d15235782c10e1

Parkside Pre School Reference and Administrative Details For The Year Ended 31 July 2025

Trustees Amanda Hooker - Chair
Deniz Ustaoglu
Nicola Thirkell
Raheela Hussain
Phone: 02036097557
Email: parksidepreschoole4@gmail.com
Website: www.parkside-preschool.com
Charity Number 1031235
Principal Address Parkside Pre-school
82 Peel Close
Chingford
London
E4 6XQ
Independent Examiner Mr Umber Khan, AFA, MIPA
Taxwise Accountancy
16 Titan Court
Laporte Way
Luton
Bedfordshire
LU4 8EF

Page 1

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Trustees' Report For The Year Ended 31 July 2025

Parkside Pre School

The trustees present their report and the financial statements for the year ended 31 July 2025.

Objectives and Activities

Aims and Objectives

The aims of the Pre-school are to enhance the development and education of children 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, and family learning, 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 Early Years Alliance.

Significant Activities

Parkside Pre-School is based in purpose-built, self-contained accommodation within Parkside Primary School. The setting benefits from direct access to an outdoor play area, enabling free-flow play throughout the year, and is located close to a local park which is ideal for visits.

The Pre-School operates during term time, offering morning sessions every day (9:00am–12:00pm), afternoon sessions four times a week (until 3:30pm), and a Lunch Club. The setting is registered for up to 35 children per session, aged two to four years. Admissions are managed via a waiting list based on date of birth.

The Pre-School’s aim is to provide a safe, inclusive and stimulating environment, free from discrimination, where children are supported to explore, learn and develop through play. Children are encouraged to build social skills, independence, and confidence while engaging with a planned curriculum aligned with the Early Years Foundation Stage (EYFS) framework. Individual learning needs are supported through regular observations and assessments. Initial settling-in meetings and ongoing developmental reviews ensure that each child’s progress is monitored, and next steps are planned effectively. The setting uses the Tapestry online learning journal to record progress and maintain strong communication with parents and carers.

A key person system is in place, ensuring that each child is supported by a designated member of staff to promote continuity of care and strong relationships.

Public Benefit

In setting objectives and planning activities, the trustees have given due regard to the guidance issued by the Charity Commission for England and Wales on public benefit.

The Pre-School provides accessible early years education and childcare, supporting children’s development at a critical stage. It contributes positively to the local community by supporting children’s development, enabling parents to work or study, and promoting inclusion and diversity.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Additional Note

Contribution made by volunteers:

Volunteers are important to the charity’s work, and we encourage parents/carers and others to volunteer in various ways as they can provide support to the setting, staff and children. They can bring in new ideas, provide additional help and gain experience for themselves if wishing to take up childcare as a career.

Other:

High priority is given to our staff, both in promoting staff welfare and in supporting their continuing professional development (CPD) by attending relevant training courses.

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Parkside Pre School Trustees' Report (continued) For The Year Ended 31 July 2025

Achievements and Performance

Main Achievements

Financial Review

Financial Position

Total income for 2024/25: £262,609

Total expenditure for 2024/25: £244,431 The main areas of expenditure were:

The Pre-school is in a good financial position.

Reserves Policy

It is the policy of the Pre-school to maintain a reserve account containing at least six month’s running expenses which is reviewed annually.

These reserves ensure financial stability and enable the charity to meet its obligations, including staff salaries, redundancy costs, rent, and other liabilities, in the event of unexpected financial challenges.

Amount of reserves held £166,000.00

Going Concern

The pre-school has been operating for many years and is well established with a good reputation in the surrounding area. This means that we need to operate a waiting list and normally have children waiting to join us.

Additional Note

The charity’s principal sources of funds (including any fundraising):

The Pre-school’s funds are sourced from

Fees

Free Early Education Entitlement (FEEE)

Additional funding streams including Early Years Pupil Premium, SEND funding, donations, fundraising activities, and bank interest.

...CONTINUED

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Parkside Pre School Trustees' Report (continued) For The Year Ended 31 July 2025

Additional Note - continued

Description of the principal risks facing the charity:

The principal risks for the charity would be a reduction in the number of children wanting to attend and competition from other early years settings. There are also increasing costs particularly in relation to salaries, national insurance and pensions. Recruitment is a problem which could prevent the pre-school operating to maximum capacity.

Structure, Governance and Management

Governing Document

Type of governing document: PSLA Constitution (now EYA) adopted 2011

How is the charity constituted?

Unincorporated association

Trustee Selection Methods

Trustees are appointed at the Annual General Meeting from amongst parents/carers.

Policies and procedures adopted for the induction and training of trustees: The trustees meet regularly over the year at management committee meetings. Any new trustee is given an up to date induction pack and the opportunity to attend training. The pre-school’s policies and procedures are regularly reviewed and signed by the Chair of the Committee.

The charity’s organisational structure and any wider network with which the charity works:

Trustees: Chair of Trustees, Committee Members.

Employees: Pre-school Manager, Deputy Pre-school Managers, Pre-school Practitioners, Administrators, Lunch Club Assistant

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Parkside Pre School Trustees' Report (continued) For The Year Ended 31 July 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Amanda Hooker Trustee 22/05/2026

Page 5

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Parkside Pre School Independent Examiner's Report to the Trustees of Parkside Pre School For The Year Ended 31 July 2025

I report to the trustees on my examination of the accounts of Parkside Pre School (the Trust) for the year ended 31 July 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

Since the Trust’s gross income exceeded £250,000 your examiner must be a member 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 member of The Institute of Financial Accountants, 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 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.

Mr Umber Khan, AFA, MIPA 22/05/2026 Taxwise Accountancy 16 Titan Court Laporte Way Luton Bedfordshire LU4 8EF

Page 6

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Parkside Pre School Statement of Financial Activities For The Year Ended 31 July 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Charitable activities
Investments
4
EXPENDITURE ON:
Charitable activities:
5
Charitable activities
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11
2025
Unrestricted
funds
£
1,381
256,014
5,214
2024
Unrestricted
funds
£
-
213,515
4,636
262,609 218,151
(244,431) (204,882)
18,178 13,269
18,178
276,639
13,269
263,370
294,817 276,639

The notes on pages 9 to 11 form part of these financial statements.

Page 7

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Parkside Pre School Statement of Financial Position As At 31 July 2025

Notes
CURRENT ASSETS
Stocks
9
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
11
2025
Unrestricted
funds
£
1,698
293,119
2024
Total
funds
£
1,698
279,941
294,817
-
281,639
(5,000)
294,817 276,639
294,817 276,639
294,817 276,639
294,817 276,639
294,817 276,639

The financial statements were approved by the board of trustees on 22 May 2026 and were signed on its behalf by:

Amanda Hooker Trustee

The notes on pages 9 to 11 form part of these financial statements.

Page 8

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Parkside Pre School Notes to the Financial Statements For The Year Ended 31 July 2025

1. General Information

Parkside Pre School is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1031235. The principal address is Parkside Pre-school, 82 Peel Close, Chingford, London, E4 6XQ.

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. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

2.3. Incoming Resources

Parkside Pre-School relies on income from fees generated through its charitable activities, funding from the public and private sectors, fundraising, charitable donations, interest income and sales from uniform sales to support its work. We are committed to ensuring that all incoming resources are raised, identified, recorded and accounted for accurately and transparently, and in accordance with charity law.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

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 1,381 -
  1. Investment Income

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Parkside Pre School Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Bank interest receivable
5.
Analysis of Expenditure
Charitable activities
Charitable activities
6.
Support Costs
Employee costs
Premises expenses
General administration
Employee costs
Premises expenses
General administration
2025
Unrestricted
funds
£
5,214
2024
Unrestricted
funds
£
4,636
2025
Support
costs
(see note 6)
£
244,431
2024
Support
costs
(see note 6)
£
204,882
2025
Charitable
activities
£
210,069
18,365
15,997
244,431
2024
Charitable
activities
£
173,606
21,786
9,490
204,882

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Parkside Pre School Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

7. Staff Costs

Staff costs were as follows:

Wages and salaries

2025 2024
£ £
208,527 171,617

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

8. Average Number of Employees

Average number of employees during the year was: 14 (2024: 12)

9. Stocks

Stock
0.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income
1.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1
August 2024
£
276,639
Income
£
262,609
2025
£
1,698
2025
£
-
Expenditure
£
(244,431)
2024
£
1,698
2024
£
5,000
As at 31 July
2025
£
294,817
276,639 262,609 (244,431) 294,817
As at 1
August 2023
£
263,370
Income
£
218,151
Expenditure
£
(204,882)
As at 31 July
2024
£
276,639
263,370 218,151 (204,882) 276,639

10. Creditors: Amounts Falling Due Within One Year

11. Movement in Funds

12. Transactions with Trustees

No trustee expenses have been incurred.

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

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Parkside Pre School Detailed Statement of Financial Activities For The Year Ended 31 July 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Charitable Activities:
Charitable activities
Fees
2 year old funding
3 & 4 year old funding
DAF
Special needs funding
EYPP
Other
Fund raising
Uniform sales
Investments
Bank interest receivable
EXPENDITURE ON:
Charitable Activities:
Charitable activities
Wages and salaries
Staff training
Subsistence expenses
Rent
Cleaning
Play equipments
Insurance
Printing, postage and stationery
Telecommunications
Legal fees
Payroll fees
Bank charges
Sundry expenses
Visitor expenses
NET INCOME
2025
Total
funds
£
1,381
2024
Total
funds
£
-
1,381
8,865
76,232
114,644
938
44,893
8,934
349
740
419
-
19,607
60,842
95,682
3,553
28,599
1,371
2,306
1,590
(35)
256,014
5,214
213,515
4,636
5,214 4,636
262,609
(208,527)
(1,320)
(222)
(17,000)
(1,365)
(6,429)
(2,659)
(2,372)
(480)
(118)
(744)
(69)
(2,598)
(528)
218,151
(171,617)
(1,833)
(156)
(21,500)
(286)
(2,126)
(1,787)
(1,578)
(530)
-
(507)
-
(2,275)
(687)
(244,431) (204,882)
(244,431) (204,882)
18,178 13,269

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Parkside Pre School Detailed Statement of Financial Activities (continued) For The Year Ended 31 July 2025

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