## **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)**|