Charity number: 1036250
Manton Pre-school Association
UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2025
Prepared By:
A Limond & Associates 21 Manton Hollow Marlborough Wiltshire SN8 1RR
Manton Pre-school Association
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2025
TRUSTEES
Patricia Sainsbury
REGISTERED OFFICE
Manton Village Hall Manton Marlborough Wiltshire SN8 4HQ
CHARITY NUMBER
1036250
ACCOUNTANTS
A Limond & Associates 21 Manton Hollow Marlborough Wiltshire SN8 1RR
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Manton Pre-school Association
ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 4 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 to 12 |
| Detailed Statement of Financial Activities | 11 |
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Manton Pre-school Association
FOR THE YEAR ENDED 31/08/2025 TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31/08/2025
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was Early years education .
STRUCTURE GOVERNANCE AND MANAGEMENT
The organisation is a CIO (Charitable Incorporated Organisation) Pre-school Learning Alliance model CIO constitution for childcare providers.
The trustees are overall from families attending the setting. They are predominantly volunteers and are accepted as trustees as per the rules set out in the contitution.
Activities funded by fundraising, charitable donations, fees and local Government for educational purposes.
Regulated by Ofsted (Office for Standards in Education)
The Charity works for the public benefit having as its objects the development and education of children and young people in a particular way:
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1) promoting their care and safety
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2) promoting their educational and perental involvement
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3) promoting their health and wellbeing
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4) providing services to support them and their families and carers
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5) providing services to individuals holding membership of the CIO, and
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6) furthering the aims of the Pre-school Learing Alliance
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on
Patricia Sainsbury
Trustee
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Manton Pre-school Association
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31/08/2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANTON PRE-SCHOOL ASSOCIATION
I report on the accounts of the Association for the year ended 31/08/2025 .
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income did not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ATT .
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINERS STATEMENT
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
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Manton Pre-school Association
INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31/08/2025
................................................... Date:
A Limond & Associates 21 Manton Hollow Marlborough Wiltshire SN8 1RR 01672 513086
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Manton Pre-school Association
| Statement of Financial Activities for the year ended 31/08/2025 Income Income from generated funds Income from Investments Income from charitable activities Total Income and endowments Expenses Costs of generating funds Expenditure on Raised funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assests Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestric ted funds £ 68 25,278 25,346 1,730 28,559 30,289 (4,943) (4,943) 12,915 7,972 |
Restricte d funds £ - - - - - - - - - - |
2025 Total £ 68 25,278 25,346 1,730 28,559 30,289 (4,943) (4,943) 12,915 7,972 |
2024 Total £ 81 31,326 |
|---|---|---|---|---|
| 31,407 | ||||
| 2,071 29,019 |
||||
| 31,090 | ||||
| 317 | ||||
| 317 12,598 |
||||
| 12,915 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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Manton Pre-school Association
BALANCE SHEET AT 31/08/2025
| BALANCE SHEET AT 31/08/2025 | ||||
|---|---|---|---|---|
| Notes CURRENT ASSETS Cash at bank and in hand CREDITORS: Amounts falling due within one year 3 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Unrestricted funds 5 General fund |
8,244 8,244 272 |
2025 £ 7,972 7,972 7,972 7,972 |
12,915 12,915 - |
2024 £ 12,915 |
| 12,915 | ||||
| 12,915 | ||||
| 12,915 |
For the year ending 31/08/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of trustees on and signed on their behalf by
.............................
Patricia Sainsbury
Trustee
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Manton Pre-school Association
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
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.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. 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.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
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Manton Pre-school Association
2. EMPLOYEES
| 2. EMPLOYEES | ||
|---|---|---|
| 2025 | 2024 | |
| No. | No. | |
| Average number of employees | 2 | 2 |
| 3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2025 | 2024 | |
| £ | £ | |
| Taxation and social security | 77 | - |
| Other creditors | 195 | - |
| 272 | - |
4. LIMITED BY GUARANTEE
The Charity is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1, to the Association should it be wound up. At 31/08/2025 there was one member.
5. UNRESTRICTED FUNDS
| General fund | Brought forward £ 12,915 |
Incoming resource s £ 25,347 |
Outgoing resource s Transfers £ £ (30,290) - (30,290) - |
Outgoing resource s Transfers £ £ (30,290) - (30,290) - |
Carried forward £ 7,972 |
|---|---|---|---|---|---|
| 12,915 | 25,347 | - | 7,972 |
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Manton Pre-school Association
6. RESTRICTED FUNDS
| Brought | Incoming | Outgoing **Transfers ** |
Outgoing **Transfers ** |
Carried | |
|---|---|---|---|---|---|
| forward | resource | resource | forward | ||
| s | s | ||||
| £ | £ | £ | £ | £ |
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Manton Pre-school Association
| Incoming Resources for the year ended 31/08/2025 Incoming resources Incoming resources from generated funds Charitable Activity Local Authority funding Fundraising and Donations |
21,874 461 |
2025 £ 68 22,335 25,278 25,346 |
26,412 531 |
2024 £ |
|---|---|---|---|---|
| 81 | ||||
| 26,943 | ||||
| 31,326 | ||||
| 31,407 |
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Manton Pre-school Association
Expenses for the year ended 31/08/2025
| Expenses for the year ended 31/08/2025 |
||
|---|---|---|
| Expenses Costs of generating funds Costs Of Generating Voluntary Income Toys and Materials General expenses Food and snacks Charitable Activities Main purpose Rent Wages - regular Recruitment & DBS checks Training Professional fees Insurance Telephone & Internet Ofsted fees PAT Testing Bank charges Sundry expenses |
2025 £ 121 1,033 576 1,730 1,730 2,450 24,133 - - 380 745 715 50 65 21 - 28,559 30,289 |
2024 £ 810 761 500 |
| 2,071 | ||
| 2,071 | ||
| 3,444 23,862 8 17 - 847 620 50 68 - 103 |
||
| 29,019 | ||
| 31,090 |
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