ST JOSEPH'S PRE-SCHOOL (Bristol) ACCOUNTS YEAR ENDED 31 AUGUST 2025 Registered Charity Number 1032557
ST JOSEPH’S PRE-SCHOOL (Bristol)
FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
| CONTENTS | PAGE |
|---|---|
| Legal and administrative information | 2 |
| Trustees’ report | 4 |
| Independent Examiner’s report | 10 |
| Statement of fnancial activities | 11 |
| Balance sheet | 12 |
| Notes to the accounts | 13 |
1
ST JOSEPH’S PRE-SCHOOL (Bristol)
LEGAL AND ADMINISTRATIVE INFORMATION
YEAR ENDED 31 AUGUST 2025
| Full Name: | St Joseph’s Pre-School (Bristol) | St Joseph’s Pre-School (Bristol) | St Joseph’s Pre-School (Bristol) |
|---|---|---|---|
| Registered Charity Number | 1032557 | ||
| Address: | Argyle Morley URC | ||
| Whitefeld Road | |||
| Bristol | |||
| BS5 7TZ | |||
| Trustees: | Martha Baker | Chair | |
| Emma Green | Treasurer | ||
| Deborah White | Vice Chair | ||
| Kay Mealing | |||
| Helen Sproates- | |||
| Davis | |||
| Joanne Dufy | |||
| Michelle George | |||
| Cathy Williamson | |||
| Ciya Cakar | (appointed Nov 2024) | ||
| Independent Examiner: | Alex White ACMA, CGMA | 1-20MEC2J | |
| 19 Kingston Avenue | |||
| Saltford | |||
| Bristol BS31 3LF | |||
| Bankers: | Cooperative Bank | ||
| 1 Balloon Street | |||
| Manchester M4 4BE |
2
ST JOSEPH’S PRE-SCHOOL (Bristol)
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2025
The Trustees present their report and accounts for the year ended 31st August 2025.
Structure, Governance and Management
St Joseph’s Pre-School (Bristol) is an Unincorporated Charity, registered with the Charity Commission and governed according to its constitution, adopted 11th October 2011. The charity was established to take forward the work of St Joseph’s Pre-school, charity number 1032557.
St Joseph’s Pre-school is a member of the Early Years Alliance and follows their guidance with regards to key policy documents and procedures. We are also a member of Bristol and Neighbourhood Daycare (BAND).and receive guidance and support from them also, as well as the LEA Teacher Advisory Service.
The pre-school is registered with Ofsted and meets all statutory and regulatory requirements for the provision of day care for under five-year-olds.
The Committee and Trustees are elected annually at the AGM and is largely made up of parent/carers who use the services we provide. The trustees give their time voluntarily to support the pre-school.
We follow the Early Years Alliance Model Constitution (2011) and are classed as an Unincorporated Association.
Members and Trustees
The overall management and control of the Pre-school will rest with the individual members of the Pre-school’s management committee (“the Committee”). As well as being responsible for the management of the Pre-school the Committee members are also the charity trustees of the Pre-school. The affairs of the charity are managed on a day-to-day basis by the trustees, who may exercise all the powers of the Committee. The trustees who served during the year are shown on page 2 of this report.
Appointment of Trustees
All Members shall be eligible to stand for election to the Committee, except ordinarily a Member who is a paid employee of the Pre-school. A Member who is a paid employee of the Pre-school may however be eligible for election to the Committee subject to certain conditions being satisfied. The Committee are appointed/elected annually at the AGM.
Public benefit
In shaping the objectives for the year and planning activities, the trustees have considered the Charity commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
3
ST JOSEPH’S PRE-SCHOOL (Bristol)
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2025
OBJECTIVES
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 offering appropriate play, education and care facilities, family learning and extended hours groups, 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; Providing pre-school education and care for children from 2 ¾ to 4 ¾ years old according to the requirements of the Early Years Foundation Stage.
Encouraging parental participation to enhance and support both the development of their children and of themselves.
Providing other services for parents/families such as ‘drop-in’ sessions, parent workshops, and family learning events.
ACTIVITIES and PERFORMANCE
We continue to offer high quality early years education for the local community to access. This last year has been hugely impacted by the notice given to us to leave our current premises by July 2024. Despite this, we continued to see high numbers of children demanding places, with most 3–4-year-old places full by December and very limited space in the 2-Year-Old Room This served to boost our resolve to find new premises within the area we already operating in as we did not want to let families down.
So, we continued to provide care and education to under 5yr olds serving almost seventy families in the local community. The repercussions of the Pandemic have been ongoing and made the role of early years settings even more important. Adapting and changing to support this new generation of children and their needs has remained paramount.
Staffing numbers were naturally affected by the uncertainty we were faced with, but we have still been able to continue providing the good service we aimed to and many staff remained loyal to this too.
We have continued with various in house and external training. Staff are always keen and willing to continue doing these courses so that they can all keep up to date with the everincreasing changes in childcare. We have 2 volunteers who help out over the week, and also support work experience students throughout the year.
Supporting more children with SEN is still the norm and we like to think that we do this particularly well, even though this work is severely underfunded.
4
TRUSTEES - CHAIR’S REPORT
ST JOSEPH’S PRE-SCHOOL (Bristol)
YEAR ENDED 31 AUGUST 2025
2024-25 was a huge year of change and development for SJ’s community Pre-school, moving and settling into a new venue at Argyle Morley Church after 49 years at St Josephs. This took months of hard work and organization both in the preparation and finding of a new and appropriate venue, and then the move itself. CW and the team of staff and volunteers dedicated hours into research, visits, logistical processes and packing (and unpacking) all the nursery equipment, and have created what is now an incredible warm and welcoming nursery – still serving its local community. On behalf of all the families still being cared for and supported by SJ’s – as well as the children who left over the year – I wanted to say a massive thank you to all those who supported this transition, whether it was packing boxes and sweeping floors, or applying for new Ofsted and creating whole new systems to ensure the delivery remained safe and consistent. This even went as far as late-night visits to the carpark to roll a cabin over the tarmac on long poles! This team really does go above and beyond.
With this change in venue, we naturally saw a number of changes to our staff team. We were sad to say goodbye to KK, ML and JD. And with a total of 45 years of service between them, there is no doubt that they are missed. I will never forget leaving last years’ Christmas party and seeing JD dancing with her hands in the air to Christmas songs, surrounded by all the
children. She really went out with a Christmas cheer! But as we said goodbye to some very long term staff members, it has been amazing to welcome new people into the team. We have been lucky to welcome in TH, KRW, ZA and EN, meaning we have continued to build a dedicated team with a range of skills and experience, with many working hard to complete their training.
I think one of the most important things to recognize is that – throughout all this change, SJ’s and the team who work here, have stayed committed to supporting this local and extremely diverse community. We are surrounded by and support a community rich in diversity – with a total of 66 children throughout 2024-25, and currently 14 different languages being spoken by our children at the setting! As day-to-day costs are rising, and services supporting families are being cut, it is safe to say that local families are ‘feeling the pinch’ in many ways. With the majority of nurseries (both locally and nationally) asking families for top-
up subsistence fees, SJ’s has continued to ensure costs stay low and covered by government funded hours. This is not only unusual, but evidently very important to many families who have fed back that costs from other nurseries have felt unmanageable and exclusionary.
But this is a tricky balance to sustain and only one that is possible with fundraising efforts throughout the year. This year, we did our very first Sports Day which saw children and their families running over the finish line in the sunshine, and raising money whilst doing so!
Through a variety of ways, the team has raised more than £1000 over the year – with the hope most of this can support improving the outdoor play provision. All of these additional events
5
ST JOSEPH’S PRE-SCHOOL (Bristol)
TRUSTEES – CHAIR’S REPORT
YEAR ENDED 31 AUGUST 2025
and fundraising efforts are only possible with even more time and energy from CW and the staff team (as well as parents and volunteers), outside of the day-to-day running of the nursery. Something I know we are all very thankful for. But it doesn’t end there, and we really encourage anyone who is able to do so to continue to donate where they can, or set up regular monthly payments (which can be done tax free throughout the government childcare account).
And we cannot forget that we also celebrated 50 years of SJ’s preschool alongside 1 year at Argyle Morley Church, with an event in September! With old faces returning, young faces painted, pizzas cooked, and beautiful cakes made and donated (not to mention a visit from the one and only Bluey!) – it really deserved its place on the front cover of the Fishponds Voice.
So at the end of this year, we have a huge amount to reflect on and a huge amount to celebrate – whilst knowing there is a lot to come in 2026 to ensure we are financially secure and have a happy and supported staffing team. We currently have a committee made up of parents (both current and ex!) and local community members, who have worked hard together throughout this year to support CW and the running of the nursery, and we are already planning events into 2026! We would, however, be very excited to welcome in any new members to the committee – parents or otherwise. It is a warm and welcoming group with a range of ideas and experience. We usually meet online once a term (every 6 weeks) and we would love to continue to build the group and plan events for the children and offer additional support to the hard-working staff team at SJ’s. Please do let us know if you are able to join – all really are welcome.
Before I finish and hand over to CW for a manager’s update, I wanted to say as the chair, but more importantly as a parent in my third year here, the biggest of thankyou’s to CW and every single member of the team who keep this place running. Every time I hear that a staff members’ parent also worked there, their children attended, or quite how long people have stayed – it brings a smile to my face. Knowing you welcome in families from so many different economic, cultural and religious backgrounds is a testament to the inclusive and flexible environment you create. From the moment I first found you as I walked back from the school run looking for a nursery place you welcomed me in and said you had one, to when JC and LD came over for a home visit and sat on my floor being handed cuddly toy cows – I knew you lead this place with care for the children as its main focus. I know I have leant on you for more than just childcare – parenting support and end of day chats, to name just some moments. I can only imagine quite how many questions are asked of you or last minute days are changed around – and you always still manage to open the door with a smile on your face and a bowl of cereal ready. And so, to close with the words of my now 7 year old; ‘I wish this had been my nursery’.. and don’t we all!
6
ST JOSEPH’S PRE-SCHOOL (Bristol)
TRUSTEE’S - MANAGERS REPORT
YEAR ENDED 31 AUGUST 2025
The Chair has highlighted some of the things that have taken place over the last year. I’d just like to add a few comments about some of our other ongoing achievements and then look at some of our plans for the future, and our current target areas for improvement. The move to Argyle Morley has been an amazing journey for us, though not without a lot of hard work from many volunteers, and last-minute hiccups such as the 11[th] hour confirmation from Ofsted that our new Registration was approved just the day before we were due to reopen!
Despite all the efforts and upheaval entailed in the move, we were again awarded the ‘Bristol Standard’ in January – a National Accreditation scheme which places a high importance on ongoing self-evaluation and reflective practice. It was a credit to all the staff, committee, and of course the children!
With our move, came some inevitable changes in staff as some staff moved on and some retired. But we still have a strong core of longstanding staff and have welcomed several new members to the team. We have done some inevitable storming and forming and continue to make training and staff CPD a high priority. (We currently have 2 staff completing their L3, one her L6, one her L3 SENCo award, and others starting further qualifications including initial Early Years Teacher qualifications) Once completed, our qualified ratios will be at 95% and we will have 4 staff at L6, 1 L5, 7 L3, 2 L2, and just one unqualified!
Continuing to build our links with parents, to improve the learning opportunities for the children, and in particular, to celebrate the learning that goes on both here and at home will always be a high priority for us and is the foundation of our status as a community run, not for profit setting. Parental participation in children’s learning underlies our core principles as a community run group. Tapestry remains a great tool in helping us to do this and we love to see parents accessing it and especially adding their own observations.
We will continue to create more opportunities for parents to engage in activities at the setting, with our ‘stay and play’ sessions when parents can stay and join in with some themed activities with their child at the start of the day. Forest School sessions have been ongoing despite the wet weather, and we even had a whole preschool session to the woods with extra parent volunteers! Now that the access to the woods is so much closer, it is easier to make it a more regular feature of our week, but we really do need some parental help to keep it happening too so if you want to find out more about helping at Forest School then speak to the Manager anytime!
Our target to completely revamp our Outdoor learning opportunities has now become a big focus again as we have a much bigger space to use. A huge thank you to Argyle Morley for the amazing improvements made over the summer and the last term! More creative and out of the box thinking is ongoing for this though, as it is also a dual use space and needs a more ‘pop-up’
7
TRUSTEES - MANAGERS REPORT
ST JOSEPH’S PRE-SCHOOL (Bristol)
YEAR ENDED 31 AUGUST 2025
approach! We raised a fantastic £545 towards new resources for the outdoors with our Sponsored Sports Day and we will now be busy sourcing and deciding what else we can put in place to make our outdoor learning space the best that it can be.
Other targets also include continuing to support children and families with English as an additional language, SEND, and all who are experiencing hardship. As a Community Group, it is just part of what we do naturally.
Above all, we remain committed to our community run ethos. As a not-for-profit group we do feel we offer good value for money and will continue to try and meet the needs of local parents by offering an affordable and flexible service. New ideas for fundraising are always welcome as is any business support, experience or even sponsorship that anyone can offer. If you have any ideas or comments to make on what you would like us to provide, please do use the comments box or speak to a member of the management team. We hope you will continue to support us too with our fundraising efforts, as we constantly strive to improve the services we provide for you and your children.
A big ‘Thank you’ must go as always to our Committee. We have been blessed this year with an accountant as our treasurer, and a great facilitator as our Chair. All our Committee members have given so much of their time, skills, and experience to support us and just knowing how much they care, understand, and believe in us make a huge difference. THANK YOU!
Reserves Policy and Risk Management
The trustees recognise the need to keep reserves at a level which will give the organisation stability to enable it to continue to operate in the future. However, a large part of our reserves were used to sustain the pre-school during COVID and we are currently having to keep spending to a minimum in order to replenish these to cover us for any future unforeseen circumstances.
The actual level of reserves will be periodically reviewed and adjusted based on circumstances at that time. The trustees have now examined the major risks to which the charity is exposed and systems will continue to be established to mitigate those risks.
Going concern
The trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the organisation for the foreseeable future. The trustees are therefore of the view that the charity is a going concern.
Related parties
The trustees consider that there are no related parties to the charity
8
ST JOSEPH’S PRE-SCHOOL (Bristol)
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2025
Independent Examiners
Alex White was appointed as the charity’s independent examiner during the year. Alex White is a member of The Chartered Institute of Management Accountants
Trustees’ responsibilities in relation to the financial statements
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity at any time and enable the trustees to prepare financial statements for each financial year. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
The trustees declare that they have approved the trustees’ report above.
Approved by the trustees and signed on their behalf by: Martha Baker
9
ST JOSEPH’S PRE-SCHOOL (Bristol)
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
YEAR ENDED 31 AUGUST 2025
Independent examiner’s report to the trustees of St Joseph’s Pre-School
I report to the charity trustees on my examination of the accounts of the Association for the year ended 31st August 2025.
Responsibilities and basis of report
As the charity trustees 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
Since the charity’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 Association of Accounting Technicians , 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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content 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.
Alex White
10
ST JOSEPH’S PRE-SCHOOL (Bristol)
STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)
YEAR ENDED 31 AUGUST 2025
| Income and Endowments from: Donations and Legacies 3 Charitable Activities 4 Investment Income/Loans 5 Total Expenditure on: Charitable Activities 6 Other (Short Term Loan repaid) 7 Total Net incoming resources Total funds at 31 August 2024 Total funds at 31 August 2025 16 |
Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 £ £ £ £ 1313 - 4941 242978 - 274322 - 17000 |
|---|---|
| 244292 - 296263 |
|
| 251678 - 276298 - 17000 |
|
| 251678 - 293298 |
|
| (7386) - (7386) (1377) - (1377) (43420 |
|
| (8763) - (8763) (1377) |
All of the activities of the charity are classed as continuing
The notes on pages 12 to 17 form part of these financial statements
As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
*Details of the allocation of 2024 total funds between unrestricted and restricted are shown in note 18
11
ST JOSEPH’S PRE-SCHOOL (Bristol)
BALANCE SHEET
YEAR ENDED 31 AUGUST 2025
| Note Tangible fxed assets 9 Current assets Debtors 14 Cash at bank Cash in hand Creditors: Amounts falling due within one year 15 Net current assets or liabilities Total net assets or liabilities 16 The Funds of the Charity Unrestricted funds |
2025 £ 3228 38062 - |
£ - (8763) |
2024 £ - 3294 31780 - |
|---|---|---|---|
| 41290 (50053) |
35074 (36451) |
||
| (1377) | |||
| (8763) | (1377) | ||
| (8763) | (1377) |
These financial statements were approved by the trustees on 13/11/2025 and are signed On their behalf by:
Emma Green
Martha Baker
The notes on pages 13 to 17 form part of these financial statements
12
ST JOSEPH’S PRE-SCHOOL (Bristol)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
1 Basis of Preparation
- a) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019) - (Charities SORP(FRS 102)) and with the Charities Act 2011.
-
b) The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
-
c) The charity constitutes a public benefit entity as defined by FRS 102.
2 Accounting policies
-
a) Income from donations is included in income when these are receivable, except as follows:
-
i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.
-
ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-condition have been met.
-
b) Expenditure is recognised in the period in which they are incurred. Expenditure includes attributable VAT which cannot be recovered.
-
c) Most expenditure is directly attributable to specific activities, and has been included in those cost categories. Support cost have been allocated 100% towards the charitable activities of the charity.
-
d) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.
-
e) Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
-
f) Individual assets are capitalised at cost. Depreciation is calculated so as to write off the cost of an asset over the useful economic life of that asset as follows:
Leasehold improvements over 10 years straight line
-
g) The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at year end the Association did not have any outstanding guarantees to third parties nor any debts secured on assets of the Association.
-
h) The Association only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value
-
i) The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the period.
13
ST JOSEPH’S PRE-SCHOOL (Bristol)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
Income and Endowments From:
| Income and Endowments From: | ||||||
|---|---|---|---|---|---|---|
| 3 Donations and legacies | ||||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||
| Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Donations and Fundraising | 1313 | - | 4941 | |||
| - | - | - | ||||
| Total | 1313 | - | 4941 | |||
| Donations and legacies prior year - all unrestricted | ||||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||
| Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| 4 Charitable Activities | ||||||
| Government funding (NEG +SEN) | 231579 | - | 231579 | 240070 | ||
| Additional Fees for extra hours | 11400 | - | 11400 | 25662 | ||
| Refunds and other charges | - | - | 1890 | |||
| Total | 242979 | - | 242979 | 267622 | ||
| Charitable activities prior year - all unrestricted | ||||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||
| Funds | Funds | 2024 | 2024 | |||
| £ | £ | £ | £ | |||
| 5 Investment Income and Loans | ||||||
| Loans | - | - | 17000 | |||
| Investment Income | - | - | - | - | ||
| Total | - | - | 17000 |
Investment income prior year - all unrestricted
The charity receives government funding. The total value of such funding in the period ending 31 August 2025 was £231579 (2024: £240070). There was no unfulfilled conditions or contingencies attaching to these grants in the year ending 31 August 2025
14
ST JOSEPH’S PRE-SCHOOL (Bristol)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
Expenditure On:
6 Charitable Activities
| Charitable Activities | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Salaries and bank staf inc Pension | 205474 | - | 241287 | |
| Inland Revenue | 22259 | - | 20036 | |
| Premises (rent) | 19500 | - | 10968 | |
| Play Equipment | - | - | 156 | |
| Food + Drink + Entertainment | - | - | - | |
| Telephone/Internet | 800 | - | 635 | |
| Uniform and Ofice Equipment | - | - | 459 | |
| Insurance | 1449 | - | - | |
| Repairs/Maintenance/Cleaning | 964 | - | 1147 | |
| Memberships + subscriptions | 188 | - | 135 | |
| Admin/Ofice costs + consumables | 102 | - | - | |
| Accountancy + Banking charges | 15 | - | 126 | |
| BCC Bins | 97 | - | 165 | |
| Staf Training/DBS | 830 | - | 1184 | |
| Short term loan repayment | 17000 | |||
| Total | 251678 | - | 293298 |
Charitable activities prior year - all unrestricted
| Short Term Loan Repayments Independent Examination Total 17000 |
Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 £ £ £ £ - - 17000 - - - - |
|---|---|
| - - 17000 |
|
| Other | prior year – all unrestricted | ||
|---|---|---|---|
| 8 | Net income resources for the year | ||
| This is stated after charging: | 2025 | 2024 | |
| £ | £ | ||
| Independent Examination Fee | - | - |
15
ST JOSEPH’S PRE-SCHOOL (Bristol)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
9 Tangible fixed assets
None
10 Staff costs and numbers
| The aggregate payroll costs were: | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Wages and Salaries | 195736 | 229141 |
| Social Security Costs | 22259 | 20036 |
| Pension Costs | 9738 | 12146 |
| 227733 | 261323 |
No employees received emoluments of more than £60,000. The average monthly head count was 14 staff (2024: 15)
The key management personnel of the charity comprise the board of trustees (the committee), the Centre Manager, Pre-school Manager, and two Senior EY Educators. The total employee benefits of key management personnel during the year total £0 (2024 £0)
11 Taxation
The charity is exempt from corporation tax on its charitable activities
12 Trustee expenses
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil) neither were they reimbursed expenses during the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024 £nil).
13 Related Party Transactions
There were no other related party transactions during the year (2024: £nil)
14 Debtors
| Fundraising and donations Outstanding Fees Expenses paid in advance |
2025 2024 £ £ 582 - 1669 1669 977 1625 |
|---|---|
| 3228 3294 |
16
ST JOSEPH’S PRE-SCHOOL (Bristol)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
15 Creditors: amounts falling due within one year
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Trade creditors | - | - | |||||
| NEG Fees paid | in advance | 50053 | 36451 | ||||
| Accruals | (Rent paid | early) | 1625 | -. | |||
| 51678 | 36451. | ||||||
| ovement in funds | |||||||
| At | Incoming | Outgoing | Transfers | At | |||
| 01-Sept | Resources | Resources | 31-Aug | ||||
| 2024 | 2025 | ||||||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General funds | (1377) | 244292 | (251678) | - | (8763) | ||
| Total funds | (1377) | 244292 | (251678) | (8763) |
16 Movement in funds
17 Analysis of net assets between funds
| Tangible Fixed Assets Cash at Bank and in Hand Other Net Current Assets/(Liabilities) Total |
General Funds Restricted Funds Total Funds £ £ £ - 38062 38062 (46825) (46825) |
|---|---|
| (8763) |
| 18 | Analysis of charitable funds – previous year, as required by paragraph | Analysis of charitable funds – previous year, as required by paragraph | 4.2. of the SORP | |
|---|---|---|---|---|
| General | Restricted Funds | Total | ||
| Funds | Funds | |||
| £ | £ | £ | ||
| Income and Endowments from: | ||||
| Donations and Legacies | 4941 | - | 4941 | |
| Charitable Activities | 291322 | - | 291322 | |
| Investment Income | 0 | - | 0 | |
| Total | 296263 | 0 | 296263 | |
| Expenditure On: | ||||
| Charitable activities | 293298 | - | 293298 | |
| Other | - | - | - | |
| Total resources expended | 293298 | 293298 | ||
| Net income/(expenditure) | 2965 | - | 2965 | |
| Total funds bought forward | (4342) | - | (4342) | |
| Total funds carried forward | (1377) | - | (1377) |
17