Conslanline Pre-school l Yeai ended 31 Augu512025 1 Registered Charity No. 1033714 CONSTANTINE PRE-SCHOOL Charity Registration Number: 1033714 Accounts for the year ended 31 August 2025 Prpp8rAd ijndpr the. ChHritlA.* .8nRP (FR.8 in?) Charlty name: Reglstratlon number: Year ended: Constanlinef Pre-SGhool 1033714 31 ALtgust 2025 Principal address: I rebarvah Koad. Lonslantine, Falmouth, Lornwall TRI I SAG Accountlng basls: Accruals accounts (Charities SORP FRS 102) Page1019
consianvne pre-5cnooI i Year enoea 31 August 2025 l Reg151ereo ¢nanty No. 1033714 Independent Examiner's Report to the Trustees I report to the Injslees on my examination of the accounts of Constantine Prfrschool (Yhe charity.) for the yèar ended 31 Au9USt 2025, which are set out on tho following pag89. Responsibilities and basis of report As the charity's trusiees you are responsible for the preparation of the accounts in accordance Wilh the requiremonts of the Charities Ad 20111"the Act"). I report in respect of my examinatlon of the Ghafity's aGGounts Garried out undei seGtion 145 of the Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under 5edion 14o{ollb} of the AGt. Independent examiner's statement I have completed my examination. I confirn that no matters have come to my attentlon in connection with the examination giving me cause lo 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 2. the accounts do not acGord with those records," or 3. the accounts do not comply with the applicable requiremenls concerning the forni and ntp.nt nf arJxJLinls sol out in the Charities {Accountg and Reports) Regulations 2008 othèr than any requirement that the accounts give a 'true and fair view., which is not a rnatter Considered as part of an independent examination. I have no concems and have come a¢r05s 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 th8 accounts to be reach8d. Do¢uSwned by.. 819n. fjBC6C4-,88094F5 Nama: Daniel Riches Date: 29th June 2026 Relevant quallflcatlon: ACA Address: Office 1. The Warehouse, Anchor Quay, Penryn, Comwall, TR10 8GZ Pa9e2of9
Conslanline Pre•School l Year ended 31 August 2025 1 Regislered Ch8rily No. 1033714 Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 Aljgust 2025 2025 £ 2024 £ INCOME AND ENDOWMENTS FROM: Donations and legacies (note 51 Charitable aGtivitie8- funded places Inoto 61 Chantable activities- non-funded places and fees 1.863 548 125,715 20,612 30,581 Olher trading activities- fundraising Investments - bank interest 2,480 3,774 Oiher Income 2,163 TOTAL INCOME 152,833 130,809 EXPENDITURE ON: Raising funds Charitable activities (note 71 Other expenditure TOTAL EXPENDITURE 181 169 157,986 130,257 158,167 130,426 NET INCOME I (EXPENDITURE) RECONCILIATION OF FUNDS: (5.334) 383 Total funds brought forward TOTAL FUNDS CARRIED FORWARD 60.014 59,631 S4,680 60,014 The nol&s on the following pages fonn part of the$8 8¢¢0unt$. P8ge3of9
Conslanline Pre-schod l Year ended 31 Augus12025 l Registered Charity No. 1033714 Balance Sheet As at 31 August 2025 2025 £ 2024 £ FIXED ASSETS Tangible fixed assets (note 10) CURRENT ASSETS 5,259 5,690 Debtors and prcpaymcnts Cash at bank and in hand (note 13) 761 606 49,963 70,260 TOTAL CURRENT ASSETS 50.724 70,866 CREDITORS: Amounts falllng due wlthln one yoar {noto 121 Creditors and accruals 1,303 552 Income received in advance 15.990 NET CURRENT ASSETS 49.421 54,324 TOTAL NET ASSETS 54,680 60.014 FUNDS OF THE CHARITY Unrestricted income funds 53,879 59,213 Restricted ineome fund3 {note 141 801 801 TOTAL FUNDS 54.680 60,D14 Approved by the trustees and signed on their behatf.. Sieven Smith ILxi&coioifrYQ14*QlW Chaiman Secretary Treasurer Date". Tho not99 0 tho following pages fonn part of thoso accounts. Page4¢f9
Constantine Pre-school l Year ended 31 August 2025 1 Registered Charity No. 1033714 Notes to the Accounts 1. Basis of accounting rhe accounts have been prepared in accordance with the Charities SORP (FRS 102)- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounLtr in accordancc with the Finoncial Reporting Standard applicablc in the UK and Republic of Ireland IFRS 102}, the Charities Act 2011 and UK Generally Accepted Practice. The accounts have beèn propared under the historical cott convention. The 2024 comparative figures have been represented under the income and expenditure headings usèd in these accounts and reflect the reclassification of two restricted funds Ilotalling £801) from liabilities to r¢striGled fund3, con8i3tent with the Gurrent year presentation. The underlying income, expenditure, nel surplus and total funds for 2024 are consistent with those reported in the charity's previou31y filed accounts for that year. Tangible fixed assets al 31 August 2025 include £1 $4 of fire safety equipment which was inadvertèntly nmittp.d frnm thp. as4p.I rg.gi8tp.r eArrip.d fnrwxrd into Ihp. r.Iirrpnt yg.Ar'. this pquipmp.nl continues lo be held by the charity and has been reinslaled in note 10. As the asset was always held. this is a correction to the asset register rather than an additinn or disposal. 2nd accordingly Ihore 13 no related entry in the Statement of Financial Activities. 2. Accounting policies Income recognitlon Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of inGome have been mel, it 13 probable that the income will be received, and the amount can be measured reliably. Govemmenl {funded pla$) income is recognised in the period to which it relate3. Non-funded se33ion income is recogni3ed a3 3eJsions are provided. Expendlture All expeiidilure is reGognised once there is a legal or GonstruGlive obligation to make a payment to a third party, it Is probable that settlement will be required, and the amount can be measured reliably. Expenditure is classified under the activity headings in the SOFA. Charltable actlvltles expendltuye CliariLable aclivilies expenditure includes all direct Costs of providing the pre-school service, including staff costs, consumables, play equipment, depreciation and a proportion of support and governance costs. Tangible Ilxed assets and depreciatlon Tangible fixed assets are ststed al cost less accumulated depreciation. Buildinqs improvements and fire safety equipment are retained al cost and not depreciated. Depreciation is provided on play oquipmenl, fumiture, computer equipment and office equipment so as lo write down Iheir cost over thèir egtimated useful economic lives. Fund accountlng Unr08tricled funds are available for use al the discretion of the trustcc" in furtherance of thc charitable object5. Restricted funds are funds which are to be used in accordance with specific Testrictions imposed by donors or which have been raised by the charity for particular purposes. 3. Charitable activities Gonsianiine Pre-school is an unincorporated chafity regisiereo with Ihe Chanry Commission for England and Wales, registered number 1033714. Page5019
onstsniine pre-5cnool l Year en¢eo 31 Augusi zoz3 l Regisierea Gnathiy NO. 1033114 Thè charity provides pre-school education and childcare for young children in Conslanline and the surrounding area, supported by earty years funding. parental fees, donations and fundraising. 4. Trustees The Iruslggt* wl?u ¥¥rved during Ihe yeai and up to (he date of approval of thesg accounts were= Steven Smith Chair lappointed S September 2023) Sarah Garter Trustee lappolnted I Sepiember 20211 Louise Huddleston Trustee (appointed 1 September 2021) The accounts are to be approved and signed on behalf of the trustees by the Chaiman. 5. Income from Donations and Legacies 2025 £ 2024 £ Donations 1,338 Registration fees TOTAL 525 548 1,863 6. Government Grants The charity received government grants in respect of funded eady years places during the year: 2025 £ 2024 £ Eady years entitlemènt- funded plac8S Additional funding TOTAL 123,667 95.906 2,048 125,715 95,906 7. Charitable Activities Expenditure 2025 £ 2024 £ Staff cosls (note 81 PrÈmisÈq r£)stq 133,259 113,368 10.443 3,$94 Childcare and educational provision Administrats'on and govemanc8 TOTAL 4,695 3,995 9,589 9,300 157,986 130,257 Page6of9
Conslanline Pre-school l Year ended 31 August 2D25 l Registered Charity No. 1033714 Premises costs compri5e- 202S £ Cleaning Light, power and heating 1,027 91 Rates 114 Repairs 2nd maintenanc 6,898 Routine servicing 1,730 TOTAL 10,443 Chlldcare and educatlonal provlslon comprlses.. 2025 £ Children's giftg Consumables- snack 156 1,069 Educational resources 1,330 Equipment First aid and hygiene SEN 58 402 Trips and entertainment Depreciation (noto 101 871 802 TQTAL 4,696 Admlnlstratlon and governanGe Gomprlses- 2025 £ Annual registrations Audit and accountancy lees 47 2,752 Insurance 2,811 IT sofmare and consumables 1,882 Printing and stalion8ry Staff bonus and gifts Staff consumables 196 340 82 Stsff recruitment 736 Staff training 348 Page7019
Lon$nIne vre-bcnool l Year enaea i1 Augu512025 1 Keg151ered Ghanty NO. 1QJ3114 Telephone and intemet 396 TOTAL Individual items above ar8 each round8d to the ntsaresl £7,. the resurting lotals of£lO,444, £4,696 and £9,590 dlffer from rh8 £7Q,443, £4,690 and £9,589 shown for these caiegortes above by £1 each due to this ffjunding. fhgse differences (£3 in lotalj a absorbed within th& BLlJustmgnt in note 6. 8. Staff Costs 9,590 202S £ 2024 £ Wages and salaries Employp.r'* Nxlional Insiiranee Pension conlributions 128,116 101,431 2.803 2,340 Employer's Nl and pension (as combined in 2024 accounts) TOTAL 133,259 113,368 In the prior year acco¢Jnts employerfs National Insurance and pension contributions wÈr8 prÉ.48nl@d as a single combined figure and cannot be split between the two on a reliable basis. 9. Pension Costs 11,937 The charity operates an aul¢>enrolmenl pension scheme. ContTibutions of £2,340 were made during Ihe year {2024.' included within the combined National 5nsurance and pension figure of £11,937 - see note 81. 10. DebtOT5 and Prepayments 2025 £ Oiher debiors Ib1 TOTAL 761 11. Creditors and Accruals 2025£ 1 202a £ Trade creditors and accTuals 1,303 552 Income received in advance (note 11 TOTAL 1,303 16,542 The 2024 income received in advance of £15,990 related lo earty years funding ceIved in that period for the period to which it relates-. this was recognised as Income in the CUTrent year Inole 6}- 15.990 Page8019
Conslanline Pre-SEhool l Year ended 31 Augu512025 1 Regislpred Charity No. 1033714 12. Cash at Bank and in Hand 2025 £ ZQ24 L Bank current account 21,077 41,728 Savings account Petty cash TOTAL 28,500 28,500 386 32 49,963 70,260 13. Charity Funds Movemeni In funds during the year.. Fund Opening Balance £ Incomo £ Closing Balance £ Expèndlturo £ Unrcotrictcd - general fund 59,213 152.833 158,167 53.879 Restricted fvnds 801 801 TOTAL 60.014 152.833 158.167 54.680 The charity holds two resimcied funds, whlch were unchanged during ihe year: rhe Ghildren In Need Garden Balance of £322 and the New Unit Icommunityl fund of £479. There were no receipts into, or payments from, these funds during the year. 14. Other Information CAD Accountancy Ltd prep2r6d thes& ar.rtsuntq nn hphalf nf Ihp. Iriiqlp.p.s Paoe9019