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2025-08-31-accounts

Marsh Gibbon Preschool Trustees Annual Report Year End August 2025

TRUSTEES R Blane (Chairperson) B Hampson (Treasurer) A Denny (Secretary) REGISTERED ADDRESS Village Hall Clements Lane Marsh Gibbon Bicester OX27 0HG REGISTERED CHARITY NUMBER 1033338

OBJECTIVES & ACTIVITIES

To provide a high quality preschool for children aged 2-4 years that is well established and provides an excellent early years education. The Preschool aims to provide a warm, safe and caring environment that is filled with highly stimulating activities to develop all children.

ACHIEVEMENTS AND PERFORMANCE

Marsh Gibbon Preschool are proud to confirm that Ofsted awarded them an outstanding status in a report published on 25[th] March 2024. This year the Preschool was awarded a dedicated Maths Champion provider by the National Day Nurseries Association.

The Autumn Term 2024 started with 28 children on role (vs. 31 children prior year) which is an encouraging start to the academic year. By Spring Term 2025 the numbers had picked up to 35 (vs. 34 prior year) and by Summer the numbers had climbed to 40 on role (42 prior year). The mix of 2 year olds in the Summer Term was up significantly year on year at 18 children (vs. 11 in the prior year). Extra session requests remained steady but in line with last year, showed quite an uplift in the second half of the Summer Term.

FINANCIAL REVIEW

Income for the year was closely in line with last year at £186K (PY £187K). Early Years Funding from Buckinghamshire Council was also in line with last year at £148K. This included £21K of much needed additional funding to include Inclusion Funding, SEN and Disadvantaged 2 year olds which was used to fund 1 to 1 staffing and resources for those children.

In the Autumn and Spring Term the 3-4 Year old funding rate increased from £5.61 to £5.66. In the Summer Term Bucks increased the funding per child across all age ranges as is normal in the Summer Term. 3-4 Year old funding increased to £5.97 (from £5.66) and a disadvantaged 2 Year old increased to £8.64 (previously £8.32).

In September 2024 fees to parents were increased by 20p per hour to £6.10 for a 3-4 year old and £6.50 for a 2 year old. Fees to parents therefore increased year over year to £32K (PY £30K).

. In other areas of income, parents donations are nearly non existent but £752 of donations were received to sponsor new staff uniform. The prior year memorial fund that was a designated reserve and was spent to provide some wonderful resources for Preschool including a wooden castle.

Fundraising was up year over year at £4.6K (up £1K YoY). The main fundraisers for the year were the Christmas Activities and Easter events plus a very successful Sponsored Walk in May 2025. Some other events included a pottery party, ice cream sales, wreath making and face painting at the Marshfest event.

Expenses for the year were £185K, significantly up £21K year over year. Payroll expenses, continued to be the largest expense for the Preschool at £147K and is where the year over year increases mostly comes from. Another large rise in the minimum wage meant that Preschool staff salaries had to reflect this impact as well as Employer National Insurance contributions increasing from 13.4% to 15%. Headcount remains at 9 staff.

Cost for premises has stayed in line with last year at £22K and the Village Hall Committee continue to do work to enhance the premises.

There have been small increases across most cost areas. Staff related costs shows an increase of £1K year over year as at the end of the Summer Term new staff uniform was purchased. This has been funded by 2 sponsors who have donated to Preschool and have covered two thirds of the cost (as noted in donations above).

The Preschool finished the year with a small surplus of £1K (prior year surplus of £23K), which, with the increased costs is encouraging.

Cash in the bank remains at a comfortable level of £63K (£51K prior year) in the current account to take the Preschool through the first half of the Autumn Term.

Reserves, which are all unrestricted are £90K, vs, £89K last year. Of which £77K is designated as a close down reserve. All other unrestricted reserves are invested back into the day to day running of the Preschool.

2024-25 has seen very little change in income as the Preschool continue to push the local authorities for additional funding to support SEN children. As Early Years funding provides 80% of the Preschool income the Preschool is heavily reliant on Bucks County Council providing the level of support required The Preschool Committee and Trustees continue to cautiously manage costs and so the Preschool is therefore well staffed and resourced to begin another successful academic year.

Marsh Gibbon Pre-School Income and Expenditure Account to 31st August 2025

Marsh Gibbon Preschool Balance Sheet 31st August 2025

Marsh Gibbon Pre-School
Income and Expenditure Account
to 31st August 2025
Marsh Gibbon Preschool
Balance Sheet
31st August 2025
Income
Fees from Parents
Early Years Funding
Training Grants
Fund-raising
Donations
Registration and Admin Fees
Uniform Sales
Interest earned
Gift Aid
Other income
Gross Income
Less: Expenses
Gross Wages
Employers NI contributions
Direct Training Costs
Payroll Admin
Staff Expenses
Premises
Equipment and Consumables
Catering
Health & Safety (inc First Aid)
Admin Expenses
Memberships/subscriptions
IT
Bad Debts
Depreciation
Insurance
Uniform purchase
Misc Expenses
Total Expenses
Net Surplus/(Deficit)
Year Ended
31st Aug 2025
31,806
148,591
-
4,566
795
100
10
486
-
186,354
146,713
2,769
959
720
1,957
22,421
4,923
1,095
30
446
356
1,360
-
133
1,255
-
11
185,148
1,206
Year Ended
31st Aug 2024
29,896
148,295
-
3,488
5,117
240
59
337
-
-
Year Ended
Variance
31st Aug 2025
Current Assets
1,910
Cash
1,509
296
Current Account
62,990
-
Savings Accounts
46,272
1,077
National Savings Account
1,043
-4,321
Fixed Assets
-140
Managers Laptop
399
-49
Deputy's Laptop
613
149
Storage Shed
-
-
Accumulated Depn
-746
-
Uniform Stock
-
Debtors
257
-1,079
Prepayment (insurance)
1,165
113,501
18,393
Current Liabilities
804
Prepaid Income
22,545
361
Accruals
715
70
Creditors
274
1,010
23,535
9
(354)
Net Assets
89,967
4
(62)
Unrestricted and Designated Reserves
(14)
20
Redundancy
30,878
150
Hardship Fund
300
-
3 months Running costs
46,287
133
Memorial Fund
-
218
-
Designated Reserve
77,465
13
20,755
Balance B/F
88,761
Surplus/(Deficit) for year
1,206
-21,834
Unrestricted Reserve C/F
89,967
Year Ended
31st Aug 2024
1,820
51,366
45,792
1,043
1,039
613
-
-1,652
-
1,797
753
187,433
128,321
1,965
598
650
947
22,412
5,277
1,091
92
460
336
1,210
-
-
1,038
-
3
-
102,571
11,335
2,081
394
13,810
88,761
26,885
300
41,098
4,920
73,202
65,722
23,040
164,393
23,040
88,761

Independent examiner's report on the accounts

Section A Independent Examiner’s Report Section A Independent Examiner’s Report Section A Independent Examiner’s Report
Report to the trustees Charity Name
Marsh Gibbon Preschool
On accounts for the year
ended
31stAugust 2025 Charity no
(if any)
1033338
Set out on pages (remember to include the page numbers of additional sheets) (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended31/08/2025.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent ~~[The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner's statement ~~undertake the examination by being a qualified member of [insert name of applicable listed body]].~~ ~~Delete [ ]~~ ~~if not applicable.~~

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ~~(other than that disclosed below *)~~ which gives me cause to believe that in, any material respect:

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.

Signed: Date: 2 MAY 2026
Name: MELISSA STRANGE
Relevant professional
qualification(s) or body
FCCA (Reg. No. 0801768)

1

Oct 2018

IER

(if any):

Address: Geroan, West Edge, Marsh Gibbon, Bicester, OX27 0HA

==> picture [386 x 38] intentionally omitted <==

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

Oct 2018

IER