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2025-08-31-accounts

Good evening, Thank you all for coming this evening and sorry | can't be there.

| would like to start off by saying a massive thank you to all of the staff. Over the last 2 years of me being chairperson, you have all continued to support me and any decisions we as a committee have done. You all are an excellent team who have built up a thriving Pre school and should be proud of this.

Last year we said hello and welcomed Kat as Pre school lead. During this year Kat has made very positive changes to the daily running of the setting. Kat has also introduced the pre-school to the childhood Education platform Tapestry, which will make communicating with parents and record keeping easier for everyone involved.

| would also like to take this moment to thank the fundraising committee for all their hard work and dedication. The most successful event was the bingo at Bridport Youth club, and with all the other fundraising, we raised enough to buy an interactive white board for the children to use.

Over the summer holidays the pre school was brightened up with a painter and decorator coming in to give the walls a new fresher feeling.

| personally will be sad to give up this role but | have decided that it is time. | wish you all the best for the future and thank you all for everything you have done for my children by giving them the best start in their early education.

Kindest regards Emma Whitlock

CHARITY REGISTERED NUMBER: 1035297

BRADPOLE CHURCH PRE-SCHOOL

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

SIMON A MARTIN ACCOUNTANTS WESSEX HOUSE 66 HIGH STREET HONITON DEVON EX14 1PD

BRADPOLE CHURCH PRE-SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Charity Number: 1035297
Chairperson Emma Whitlock
Vice Chair: Gemma Thorpe
Chief Executive Officer: Catherine Frampton
Treasurer: Gemma Thorpe
Secretary: Amiee Bowels
Fund Raising Committee Chair: Faye Kelsall Wood
Registered Office: Sir John Colfox School
Ridgeway
Bradpole
Bridport
Dorset
DT6 3DT
Accountants: Simon A Martin Accountants
Wessex House
66 High Street
Honiton
Devon
EX14 1PD
Bankers: TSB
9 West Street
Bridport
Dorset
DT6 3QL

Page 1

BRADPOLE CHURCH PRE-SCHOOL

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their report and the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.

Structure, Governance and Management

Risk policy

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Objectives and activities

The principal activity of the charity continues to be the provision of nursery school places for the young children of families living in the Bridport area.

Achievements and performance

The group is open for 5 days a week during normal school terms, and is registered by the Local Authority for 26 Places.

Rated as good by OFSTED.

There continues to be a waiting list for places at the school.

Financial review

The group has achieved a surplus of £23,898 in the year.

Progress is also being made to build sufficient free funds to finance a full terms cost if for whatever reason we are without a significant part of our income.

Page 2

BRADPOLE CHURCH PRE-SCHOOL

TRUSTEES' ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 AUGUST 2025

Accounting and reporting responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 20 October 2025 signed on its behalf by:

Amiee Bowels Secretary

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRADPOLE CHURCH PRE-SCHOOL

FOR THE YEAR ENDED 31 AUGUST 2025

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 5 to 11.

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 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

In connection with our examination, no matter has come to our attention,

which gives us reasonable cause to believe that in any material respect the requirements

to keep accounting records in accordance with S.41 of the Act: and

to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act

have not been met; or

to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Simon A Martin Accountants Wessex House 66 High Street Honiton Devon EX14 1PD

Page 4

BRADPOLE CHURCH PRE-SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2025

Total Total
General Funds Funds
Note Funds 2025 2024
£ £ £
Income and endowments from:
Donations and Legacies 2,791
2,791
2,029
Charitable activities 194,022
194,022
162,755
Investments 763
763
382
Other trading activities - - -
––––––– ––––––– –––––––
Total income and endowments 2 197,576
197,576
165,166
––––––– ––––––– –––––––
Expenditure on:
Raising funds 3 949
949
438
Charitable activities 4 166,964
166,964
145,795
Other 5 5,765 5,765 5,436
––––––– ––––––– –––––––
Total resources expended 173,678 173,678
151,669
––––––– ––––––– –––––––
Net movement in funds 23,898 23,898 13,497
Total funds brought forward 78,686 78,686 65,189
––––––– ––––––– –––––––
Total funds carried forward 102,584 102,584 78,686
––––––– ––––––– –––––––

All income and expenditure derive from continuing activities.

Page 5

BRADPOLE CHURCH PRE-SCHOOL

BALANCE SHEET

AT 31 AUGUST 2025

Note 2025 2024
£ £ £ £
Tangible fixed assets
Tangible assets 6 28,129 27,852
Current assets
Debtors 7 4,263 2,656
Bank accounts 98,446 72,149
––––––– –––––––
102,709 74,805
Creditors
Amounts falling due within
one year 8 28,304 23,971
––––––– –––––––
Net current assets 74,405 50,834
––––––– –––––––
Total assets less current liabilities 102,534 78,636
––––––– –––––––
Net assets 102,534 78,636
––––––– –––––––
Capital funds
General funds 102,534 78,636
––––––– –––––––
Total funds 102,534 78,636
––––––– –––––––

Approved by the trustees on 20 October 2025 and signed on its behalf.

Emma Whitlock

The annexed notes form part of these financial statements.

Page 6

BRADPOLE CHURCH PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. Accounting policies

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures and fittings- 10% reducing balance basis

Page 7

BRADPOLE CHURCH PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 AUGUST 2025

2. Income

General Total Total
Funds Funds Funds
2025 2025 2024
£ £ £
Donations and legacies
Donations 2,791 2,791 2,029
––––––– ––––––– –––––––
2,791 2,791 2,029
––––––– ––––––– –––––––
Charitable activities
Fees and grants 194,022 194,022 162,755
––––––– ––––––– –––––––
194,022 194,022 162,755
––––––– ––––––– –––––––
Other trading activities
Income from other trading activities - - -
Fundraising - - -
––––––– ––––––– –––––––
- - -
––––––– ––––––– –––––––
Investment income
Interest received 763 763 382
––––––– ––––––– –––––––
763 763 382
––––––– ––––––– –––––––
3. Expenditure on raising funds
2025 2024
£ £
Fundraising costs 949 438
––––––– –––––––
949 438
––––––– –––––––

Page 8

BRADPOLE CHURCH PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 AUGUST 2025

4. Expenditure on charitable activities

Wages
Consumables
Rent

Insurance
Repairs
Toys and books
Uniforms and training
Children's entertainment
Sundry expenses



5.
Other costs
Administration costs
Subscriptions

Independent examiners fee
Depreciation

2025

£
147,192

2,932
4200
1,495
6.536
3,468
802

-
339
–––––––

166,964

–––––––

2025

£
999
1,181
460
3,125
–––––––

5,765
–––––––
2024
£
129,897
1,945
4,200
1,216
2,533
3,597
1,025
1,064
318
––––––
145,795
–––––––
2024
£
1,205
676
460
3,095
–––––––
5,436
–––––––

Page 9

BRADPOLE CHURCH PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 AUGUST 2025

6. Tangible fixed assets

Plant
and
Machinery
£
Cost:
At 1 September 2024 61,444
Additions 3,402
––––––
At 31 August 2025 64,846
––––––
Depreciation:
At 1 September 2024 33,592
Charge for the year 3,125
––––––
At 31 August 2025 36,717
––––––
Net book value:
At 31 August 2025 28,129
––––––
At 31 August 2024 27,852
––––––
7. Debtors and prepayments
2025 2024
£ £
Debtors 2,293
686
Prepayments 1,970 1,970
––––– –––––
4,263
2,656
––––– –––––

Page 10

BRADPOLE CHURCH PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 AUGUST 2025

8. Creditors

Payments received on account
Creditors
Payroll taxes
Pension fund
Accruals
Financial Instruments
The company had the following financial instruments:

Financial assets that are debt instruments
measured at amortised cost
Trade debtors


Financial liabilities measured at amortised cost
Payments received on account

Trade creditors
Other creditors







––

9. Financial Instruments

Page 11

Financial Report from the Administrator, Lauren Matterface

Based on Financial Statements from Elson Frampton Accountants, the preschool achieved a surplus of £23,898 for the year ending 31[st] August 2025, an increase on last year’s £13,497.

Financial Decisions:

We are in a good position moving forward into a new year. We have retained a good staffing level and look forward to the year ahead. We added £5,000 to the contingency fund to support a full non funded term, as stated in our policy.

The preschool has been cautious with spending, Kat initially chose to delay any major improvements to allow time to better plan the next steps for Preschool, and it was decided to repurpose some earmarked funds for some cosmetic updating of the preschool and to continue with the garden renovations over the summer holidays, however, we used funds in the current account for this and have not use the money set aside…

The £10,000 set aside last year for room improvements, along with another £10,000 from this year have been put in the savings account with a long-term view to expanding the setting into another classroom to facilitate the growing need for places at our setting. The committee agreed that these funds should be kept in the savings account, alongside the contingency funds, as it has a very good interest rate.

Our Fund-Raising Committee did a fabulous job with this year’s fund-raising events. They reached their target, raising all the funds needed to purchase the interactive white board. £2791 was raised this year, an increase from last year’s £2029.

Running a forecast for next year, 25-26, shows we are in a strong financial position.