2025-08-31-accounts

Trustees’ Annual Report for the period

From Period start date 01 Sept 2024 To Period end date 31 Aug 2025 Charity name: Berrynarbor Pre-School

Charity registration number: 1031351

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Holistically educating and caring for children aged 2-5 years old, which values all children and parents, regardless of race, gender, disability, or culture. � Learning through play. � Organised School trips and � Fundraising events to support the preschool.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Pre-School exists to provide high- quality early years education for children aged 2 to 5 from Berrynarbor and the surrounding area. It enjoys a strong, positive relationship with the local primary school, while remaining an entirely independent organisation. The Pre-School aims 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.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The charity has only charitable purposes, which are for the public benefit. Its aims and activities listed above reflect this. The purpose of the Charity (the pre-school) is to provide education for 2 to 5-year-olds for public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making

Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Due to the donation from the Tesco coin drop, we were able to build a pagoda in our outside play area to provide a covered play area.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Pre-School had been the victim of Fraud/theft and as a result has been left in a deficit position. This unlawful activity saw £26,000 being lost from the account. This is an open Police investigation; therefore, no comment can be made at this time.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The reserves account had been drained due to this fraud
Amount of reserves held	Para 1.22	Current £1291 Savings £0
Reasons for holding zero reserves	Para 1.22	Fraudulent activity/theft
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	There was some uncertainty about the viability of the pre-school, but due to community fundraising through September, the Pre-School was able to continue to operate. Fundraising activity Sept/Oct 2025 - £20,310 raised by the Community. Leaving the pre-school at the end of this period as viable again.

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Fundraising is an essential part of maintaining the Pre-School funds. Along with Staff, Parents/carers, and the community, as a committee, we have managed to raise some money through our various fundraising events. These have included: � Bag to School (Clothes collections) - £81 � Christmas Cards £47.20 � Quiz night £242 � Christmas Raffle £800 � Tropical Fundraising evening £222.30 � Tesco Coin drop £1000 We receive government funding via Devon County Council for funded hours. We also have private additional hours funded by parents/carers (top-up hours).
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46

Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Pre-School Playgroup Association (PPA) – Unincorporated Playgroup Constitution 1991
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Trust (unincorporated)
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The pre-school is managed by the Committee, working alongside six members of staff, parents, carers, and the community. Trustees are recruited largely by word of mouth and are formally elected as a Trustee at the Annual General Meeting.

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51	Trustees have access to all policies and procedures.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51	Berrynarbor pre-school is a member of the Early Years Alliance, which provides helpful advice in the running of the pre- school. Risk assessments are carried out daily in the pre-school. The EYA insurance scheme is also completed each year. The pre-school continues to have a good relationship with the Primary School.
Other

Reference and Administrative details

Charity name	Berrynarbor Pre-School
Other name the charity uses
Registered charity number	1031351
Charity’s principal address	Berrynarbor Preschool Manor Hall Birdswell Lane Berrynarbor EX34 9SF

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9	Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
	Lee Cox	Chair
	Jennifer Canon-Smith	Treasurer
	Sue Taylor-Jaygo	Secretary	08.10.2024 – 31.08.2025
	Charlotte Bryant

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Lee Cox
	Chair
	26 March 2026
	26 March 2026

Independent examiner’s report to the trustees of Berrynarbor Pre-School

I report to the trustees on my examination of the accounts of Berrynarbor Pre-School for the year ended 31 August 2025

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 Charity as required by section 130 of the Act; or

2. the accounts do not accord with those records.

We draw attention to the fraud noted within the receipts and payments account relating to the misappropriation of funds.

Catherine Williams FCA DChA Independent Examiner Westcotts (SW) LLP 47 Boutport Street Barnstaple Devon EX31 1SQ 2[nd] June 2026

Profit and Loss Statement for Berrynarbor Preschool for the	Profit and Loss Statement for Berrynarbor Preschool for the	Year September 2024 - August 2025
	£	£
Cash at Bank as at 31.08.2023
	Current	6,744
	Deposit	20,396
		27,140
Cash in bank as at 31.08.2024
	Current	1,291
	Deposit	0
		1,291
Movement in the Period		(25,850)
Income for the Year	£	£
Bank Interest		59
From School Activities
DCC Funding		47,846
Parent Paid Fees		4,680
		52,525
Fundraising & Donations		1,234
Cost of Easter Eggs		(50)
		1,184
Total Income for Year		53,768
Expenses for the Year
	£	£
CAPEX	Gazebo	1,000
		1,000
Rent		5,091
Accountancy
Professional Fees		727
Insurance		1,104
Phones & Internet		179
Website		192
Resources & General Exps		1,748
		9,042
Wages		42,039
PAYE/NIC
Pension		1,539
		43,578
Total Expenses for year		53,620
Overall Loss for Year due to ordinary activities		148
Loss due to suspected fraud		(25,997)
Total Loss for Year		(25,850)