REGISTERED CHARITY NUMBER: 1035097
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
FOR
THE DONKEY FIELD PRE-SCHOOL
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
THE DONKEY FIELD PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |
THE DONKEY FIELD PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1035097
Principal address Hophurst Drive Crawley Down West Sussex RH10 4XA
Trustees
Rachel Mears Chairperson Sally Cheesmur Russell Dunn K Geard (resigned 28.1.2025) Ceylon Mutlu (appointed 28.1.2025)
Independent Examiner
I J Currie FCA Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Russell Dunn - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DONKEY FIELD PRE-SCHOOL
Independent examiner's report to the trustees of The Donkey Field Pre-School
I report to the charity trustees on my examination of the accounts of The Donkey Field Pre-School (the Trust) for the year ended 31st August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust 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.
I J Currie FCA
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Date: .............................................
Page 2
THE DONKEY FIELD PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 1,580 Charitable activities 5 Pre-school 192,470 Other trading activities 3 6,717 Investment income 4 692 Total 201,459 EXPENDITURE ON Raising funds 1,603 Charitable activities Pre-school 177,841 Total 179,444 NET INCOME 22,015 RECONCILIATION OF FUNDS Total funds brought forward 155,305 TOTAL FUNDS CARRIED FORWARD 177,320 |
2024 Total funds £ 258 171,488 5,839 644 |
|---|---|
| 178,229 | |
| 719 160,582 |
|
| 161,301 | |
| 16,928 138,377 |
|
| 155,305 |
The notes form part of these financial statements
Page 3
THE DONKEY FIELD PRE-SCHOOL
BALANCE SHEET 31ST AUGUST 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 4,861 CURRENT ASSETS Cash at bank and in hand 221,877 CREDITORS Amounts falling due within one year 9 (49,418) NET CURRENT ASSETS 172,459 TOTAL ASSETS LESS CURRENT LIABILITIES 177,320 NET ASSETS 177,320 FUNDS Unrestricted funds 177,320 TOTAL FUNDS 177,320 |
2024 Total funds £ 9,723 191,404 (45,822) 145,582 155,305 155,305 155,305 155,305 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Russell Dunn - Trustee
The notes form part of these financial statements
Page 4
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost School equipment - 25% on cost
Small equipment and furniture is expensed in the year of purchase.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
The charity has no restricted funds.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 5
continued...
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
| 2. DONATIONS AND LEGACIES Grants Grants received, included in the above, are as follows: Charities Trust 3. OTHER TRADING ACTIVITIES Fundraising events and trips 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity School fees Pre-school Uniform sales Pre-school |
2025 £ 1,580 2025 £ 1,580 2025 £ 6,717 2025 £ 692 2025 £ 191,541 929 192,470 |
2024 £ 258 2024 £ 258 2024 £ 5,839 2024 £ 644 2024 £ 170,852 636 |
|---|---|---|
| 171,488 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024.
None of the trustees receive any remuneration from the Trust. Any relative of theirs who attends the school does so on the same terms as any other child.
Page 6
continued...
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
6. TRUSTEES' REMUNERATION AND BENEFITS - continued
Trustees' expenses
The trustees are all members of the management committee and are closely involved in the day to day running of the charity. The resources needed to itemise the amounts reimbursed to individuals for the year exceeds the benefit derived from the information obtained.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| School staff | 10 | 10 |
No employees received emoluments in excess of £60,000.
8.
TANGIBLE FIXED ASSETS
| Improvements to School property equipment £ £ COST At 1st September 2024 and 31st August 2025 34,845 15,473 DEPRECIATION At 1st September 2024 25,845 14,750 Charge for year 4,500 362 At 31st August 2025 30,345 15,112 NET BOOK VALUE At 31st August 2025 4,500 361 At 31st August 2024 9,000 723 |
Totals £ 50,318 |
|---|---|
| 40,595 4,862 |
|
| 45,457 | |
| 4,861 | |
| 9,723 |
continued...
Page 7
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Payments on account Other creditors |
2025 £ 46,544 2,874 49,418 |
2024 £ 43,598 2,224 |
| 45,822 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st August 2025.
Page 8
THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| INCOME AND ENDOWMENTS Donations and legacies Grants Other trading activities Fundraising events and trips Investment income Deposit account interest Charitable activities School fees Uniform sales Total incoming resources EXPENDITURE Raising donations and legacies Fundraising costs Charitable activities Wages Pensions Rent Training and subscriptions Small equipment and activities Uniforms Equipment depreciation Support costs Management Insurance Telephone Office supplies and sundries Storage Depreciation of property improvements Governance costs Independent examiners fee |
2025 £ 1,580 6,717 692 191,541 929 192,470 201,459 1,603 142,967 11,802 9,555 1,648 590 829 362 167,753 1,857 1,710 103 818 4,500 8,988 1,100 |
2024 £ 258 5,839 644 170,852 636 |
|---|---|---|
| 171,488 | ||
| 178,229 719 131,662 7,130 9,099 1,386 988 1,061 362 |
||
| 151,688 832 1,479 171 811 4,501 |
||
| 7,794 1,100 |
This page does not form part of the statutory financial statements
Page 9
THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| Total resources expended Net income |
2025 £ 179,444 22,015 |
2024 £ |
|---|---|---|
| 161,301 | ||
| 16,928 |
This page does not form part of the statutory financial statements
Page 10
REGISTERED CHARITY NUMBER: 1035097
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
FOR
THE DONKEY FIELD PRE-SCHOOL
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
THE DONKEY FIELD PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |
THE DONKEY FIELD PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1035097
Principal address Hophurst Drive Crawley Down West Sussex RH10 4XA
Trustees
Rachel Mears Chairperson Sally Cheesmur Russell Dunn K Geard (resigned 28.1.2025) Ceylon Mutlu (appointed 28.1.2025)
Independent Examiner
I J Currie FCA Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Russell Dunn - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DONKEY FIELD PRE-SCHOOL
Independent examiner's report to the trustees of The Donkey Field Pre-School
I report to the charity trustees on my examination of the accounts of The Donkey Field Pre-School (the Trust) for the year ended 31st August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust 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.
I J Currie FCA
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Date: .............................................
Page 2
THE DONKEY FIELD PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 1,580 Charitable activities 5 Pre-school 192,470 Other trading activities 3 6,717 Investment income 4 692 Total 201,459 EXPENDITURE ON Raising funds 1,603 Charitable activities Pre-school 177,841 Total 179,444 NET INCOME 22,015 RECONCILIATION OF FUNDS Total funds brought forward 155,305 TOTAL FUNDS CARRIED FORWARD 177,320 |
2024 Total funds £ 258 171,488 5,839 644 |
|---|---|
| 178,229 | |
| 719 160,582 |
|
| 161,301 | |
| 16,928 138,377 |
|
| 155,305 |
The notes form part of these financial statements
Page 3
THE DONKEY FIELD PRE-SCHOOL
BALANCE SHEET 31ST AUGUST 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 4,861 CURRENT ASSETS Cash at bank and in hand 221,877 CREDITORS Amounts falling due within one year 9 (49,418) NET CURRENT ASSETS 172,459 TOTAL ASSETS LESS CURRENT LIABILITIES 177,320 NET ASSETS 177,320 FUNDS Unrestricted funds 177,320 TOTAL FUNDS 177,320 |
2024 Total funds £ 9,723 191,404 (45,822) 145,582 155,305 155,305 155,305 155,305 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Russell Dunn - Trustee
The notes form part of these financial statements
Page 4
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost School equipment - 25% on cost
Small equipment and furniture is expensed in the year of purchase.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
The charity has no restricted funds.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 5
continued...
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
| 2. DONATIONS AND LEGACIES Grants Grants received, included in the above, are as follows: Charities Trust 3. OTHER TRADING ACTIVITIES Fundraising events and trips 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity School fees Pre-school Uniform sales Pre-school |
2025 £ 1,580 2025 £ 1,580 2025 £ 6,717 2025 £ 692 2025 £ 191,541 929 192,470 |
2024 £ 258 2024 £ 258 2024 £ 5,839 2024 £ 644 2024 £ 170,852 636 |
|---|---|---|
| 171,488 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024.
None of the trustees receive any remuneration from the Trust. Any relative of theirs who attends the school does so on the same terms as any other child.
Page 6
continued...
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
6. TRUSTEES' REMUNERATION AND BENEFITS - continued
Trustees' expenses
The trustees are all members of the management committee and are closely involved in the day to day running of the charity. The resources needed to itemise the amounts reimbursed to individuals for the year exceeds the benefit derived from the information obtained.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| School staff | 10 | 10 |
No employees received emoluments in excess of £60,000.
8.
TANGIBLE FIXED ASSETS
| Improvements to School property equipment £ £ COST At 1st September 2024 and 31st August 2025 34,845 15,473 DEPRECIATION At 1st September 2024 25,845 14,750 Charge for year 4,500 362 At 31st August 2025 30,345 15,112 NET BOOK VALUE At 31st August 2025 4,500 361 At 31st August 2024 9,000 723 |
Totals £ 50,318 |
|---|---|
| 40,595 4,862 |
|
| 45,457 | |
| 4,861 | |
| 9,723 |
continued...
Page 7
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Payments on account Other creditors |
2025 £ 46,544 2,874 49,418 |
2024 £ 43,598 2,224 |
| 45,822 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st August 2025.
Page 8
THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| INCOME AND ENDOWMENTS Donations and legacies Grants Other trading activities Fundraising events and trips Investment income Deposit account interest Charitable activities School fees Uniform sales Total incoming resources EXPENDITURE Raising donations and legacies Fundraising costs Charitable activities Wages Pensions Rent Training and subscriptions Small equipment and activities Uniforms Equipment depreciation Support costs Management Insurance Telephone Office supplies and sundries Storage Depreciation of property improvements Governance costs Independent examiners fee |
2025 £ 1,580 6,717 692 191,541 929 192,470 201,459 1,603 142,967 11,802 9,555 1,648 590 829 362 167,753 1,857 1,710 103 818 4,500 8,988 1,100 |
2024 £ 258 5,839 644 170,852 636 |
|---|---|---|
| 171,488 | ||
| 178,229 719 131,662 7,130 9,099 1,386 988 1,061 362 |
||
| 151,688 832 1,479 171 811 4,501 |
||
| 7,794 1,100 |
This page does not form part of the statutory financial statements
Page 9
THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| Total resources expended Net income |
2025 £ 179,444 22,015 |
2024 £ |
|---|---|---|
| 161,301 | ||
| 16,928 |
This page does not form part of the statutory financial statements
Page 10
REGISTERED CHARITY NUMBER: 1035097
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
FOR
THE DONKEY FIELD PRE-SCHOOL
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
THE DONKEY FIELD PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |
THE DONKEY FIELD PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1035097
Principal address Hophurst Drive Crawley Down West Sussex RH10 4XA
Trustees
Rachel Mears Chairperson Sally Cheesmur Russell Dunn K Geard (resigned 28.1.2025) Ceylon Mutlu (appointed 28.1.2025)
Independent Examiner
I J Currie FCA Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Russell Dunn - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DONKEY FIELD PRE-SCHOOL
Independent examiner's report to the trustees of The Donkey Field Pre-School
I report to the charity trustees on my examination of the accounts of The Donkey Field Pre-School (the Trust) for the year ended 31st August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust 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.
I J Currie FCA
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Date: .............................................
Page 2
THE DONKEY FIELD PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 1,580 Charitable activities 5 Pre-school 192,470 Other trading activities 3 6,717 Investment income 4 692 Total 201,459 EXPENDITURE ON Raising funds 1,603 Charitable activities Pre-school 177,841 Total 179,444 NET INCOME 22,015 RECONCILIATION OF FUNDS Total funds brought forward 155,305 TOTAL FUNDS CARRIED FORWARD 177,320 |
2024 Total funds £ 258 171,488 5,839 644 |
|---|---|
| 178,229 | |
| 719 160,582 |
|
| 161,301 | |
| 16,928 138,377 |
|
| 155,305 |
The notes form part of these financial statements
Page 3
THE DONKEY FIELD PRE-SCHOOL
BALANCE SHEET 31ST AUGUST 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 4,861 CURRENT ASSETS Cash at bank and in hand 221,877 CREDITORS Amounts falling due within one year 9 (49,418) NET CURRENT ASSETS 172,459 TOTAL ASSETS LESS CURRENT LIABILITIES 177,320 NET ASSETS 177,320 FUNDS Unrestricted funds 177,320 TOTAL FUNDS 177,320 |
2024 Total funds £ 9,723 191,404 (45,822) 145,582 155,305 155,305 155,305 155,305 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Russell Dunn - Trustee
The notes form part of these financial statements
Page 4
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost School equipment - 25% on cost
Small equipment and furniture is expensed in the year of purchase.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
The charity has no restricted funds.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
| 2. DONATIONS AND LEGACIES Grants Grants received, included in the above, are as follows: Charities Trust 3. OTHER TRADING ACTIVITIES Fundraising events and trips 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity School fees Pre-school Uniform sales Pre-school |
2025 £ 1,580 2025 £ 1,580 2025 £ 6,717 2025 £ 692 2025 £ 191,541 929 192,470 |
2024 £ 258 2024 £ 258 2024 £ 5,839 2024 £ 644 2024 £ 170,852 636 |
|---|---|---|
| 171,488 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024.
None of the trustees receive any remuneration from the Trust. Any relative of theirs who attends the school does so on the same terms as any other child.
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THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
6. TRUSTEES' REMUNERATION AND BENEFITS - continued
Trustees' expenses
The trustees are all members of the management committee and are closely involved in the day to day running of the charity. The resources needed to itemise the amounts reimbursed to individuals for the year exceeds the benefit derived from the information obtained.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| School staff | 10 | 10 |
No employees received emoluments in excess of £60,000.
8.
TANGIBLE FIXED ASSETS
| Improvements to School property equipment £ £ COST At 1st September 2024 and 31st August 2025 34,845 15,473 DEPRECIATION At 1st September 2024 25,845 14,750 Charge for year 4,500 362 At 31st August 2025 30,345 15,112 NET BOOK VALUE At 31st August 2025 4,500 361 At 31st August 2024 9,000 723 |
Totals £ 50,318 |
|---|---|
| 40,595 4,862 |
|
| 45,457 | |
| 4,861 | |
| 9,723 |
continued...
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THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Payments on account Other creditors |
2025 £ 46,544 2,874 49,418 |
2024 £ 43,598 2,224 |
| 45,822 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st August 2025.
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THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| INCOME AND ENDOWMENTS Donations and legacies Grants Other trading activities Fundraising events and trips Investment income Deposit account interest Charitable activities School fees Uniform sales Total incoming resources EXPENDITURE Raising donations and legacies Fundraising costs Charitable activities Wages Pensions Rent Training and subscriptions Small equipment and activities Uniforms Equipment depreciation Support costs Management Insurance Telephone Office supplies and sundries Storage Depreciation of property improvements Governance costs Independent examiners fee |
2025 £ 1,580 6,717 692 191,541 929 192,470 201,459 1,603 142,967 11,802 9,555 1,648 590 829 362 167,753 1,857 1,710 103 818 4,500 8,988 1,100 |
2024 £ 258 5,839 644 170,852 636 |
|---|---|---|
| 171,488 | ||
| 178,229 719 131,662 7,130 9,099 1,386 988 1,061 362 |
||
| 151,688 832 1,479 171 811 4,501 |
||
| 7,794 1,100 |
This page does not form part of the statutory financial statements
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THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| Total resources expended Net income |
2025 £ 179,444 22,015 |
2024 £ |
|---|---|---|
| 161,301 | ||
| 16,928 |
This page does not form part of the statutory financial statements
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