## **Annual Report and Financial Statements** Thorner Pre School and Toddler Group (Charity No: 1036320) For the year ended 31 August 2025 Prepared by InCloud Accounting Limited ## **Contents** - **3** Committee Report - **4** Committee Report continued - **6** Independent Examiner's Report to the Trustees - **7** Income & Expenditure - **8** Balance Sheet - **9** Notes to the Accounts Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 2 of 9 Annual Report and Financial Statements ## **Committee Report** ## **Thorner Pre School and Toddler Group (Charity No: 1036320) For the year ended 31 August 2025** ## **1. The members of the management committee during the year were:** |Chair|Belinda Bateson| |---|---| |Vice Chair|Linsey King| |Secretary|Izzy Taylor| |Treasurer|Linsey King| |Trustees|Tammy Sindhar, Helen Aindow| ## **2. Principal Address** Thorner C of E School, Kirkhills, Thorner, Leeds LS14 3JD ## **3. Governing Document** Pre-school Learning Alliance Constitution. Constitution adopted 1 November 1993 and amended 28 September 1999. ## **4. Aims & Organisation** The aim of the pre-school is to enhance the development and education of children under statutory school age in a parent-involved, community based group, which ensures equality of opportunity for all children and their families. ## **5. Independent Examiner** …............................ Annual Report and Financial Statements Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 3 of 9 ## **Committee Report continued** ## **Thorner Pre School and Toddler Group (Charity No: 1036320) For the year ended 31 August 2025** ## **1. Trustees' Annual Report** ## **Financial Review** The charity's principal sources of income during the year continued to be government early years funding and parent fees. Total income for the year was **£113,931.96** , compared with **£114,011.95** in the previous financial year, demonstrating that income remained stable. Total administrative and operating expenditure increased significantly during the year due to the trustees' decision to invest in the long-term development of the pre-school. The most significant investment was the **£10,776 renovation of the outdoor learning environment** , alongside increased staffing costs and continued investment in learning resources, staff training and the day-to-day operation of the setting. As a result, the charity recorded an **operating surplus of £460.61** , compared with **£22,886.20** in the previous year. While this represents a significantly smaller surplus, the trustees are satisfied that this reflects a planned year of investment rather than a deterioration in the charity's financial position. The trustees believe these investments have strengthened the quality of the provision offered to children and have created lasting improvements that will benefit the charity for many years to come. The trustees continue to monitor income and expenditure carefully and are satisfied that appropriate financial controls remain in place. Financial performance is reviewed regularly to ensure the long-term sustainability of the charity and to maintain appropriate reserves for future operations. ## **2. Statement of objectives for the future** The trustees remain committed to continually improving the quality of education and care provided by Thorner Pre-School. During the coming year the charity aims to: - Continue delivering outstanding early years education and care. - Maximise the benefits of the newly renovated outdoor learning environment. - Continue investing in high-quality learning resources and equipment. - Support staff through ongoing professional development and training. - Continue fundraising to enhance opportunities and experiences for children. - Maintain strong partnerships with parents, local schools and the wider community. - Ensure continued compliance with Ofsted, safeguarding and Charity Commission requirements. - Maintain the charity's long-term financial sustainability through careful financial management. ## **3. Chairperson of Thorner Pre School and Toddler Group** "Pre-school remains at the heart of the community within Thorner. We offer learning opportunities and provide a range of experiences for children and families to be a part of. Our Ofsted rated ‘good’ setting is a wonderful place to work and is very rewarding. We have a very dedicated team that work hard to ensure Pre-school’s standards are met. We have focused on advertising on a number of various platforms- bringing custom to our setting. And we have introduced holiday clubs- which have provided an additional service to working parents and families. We are looking forward to the new academic year ahead and will try to tackle financial challenges head on as we have done this year. We will continue to plan fundraising events to help raise funds for our non-for-profit charity.” Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 4 of 9 Annual Report and Financial Statements Committee Report continued ## **4. Approval of the Accounts** The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The trustees are responsible for maintaining proper accounting records, safeguarding the assets of the charity and taking reasonable steps to prevent and detect fraud and other irregularities. This report was approved by the Board of Trustees and signed on its behalf. **Chair of Trustees:** ___________________________ **Signature:** _________________________________ **Date:** _____________________________________ Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 5 of 9 Annual Report and Financial Statements ## **Independent Examiner's Report to the Trustees Thorner Pre School and Toddler Group (Charity No: 1036320) For the year ended 31 August 2025** ## **Cash Basis** I report on the accounts of the charity set out on pages 7 to 10. ## **1. Respective responsibilities of the trustees and the examine** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **2. Basis of independent examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 I do not express an audit opinion on the view given by the accounts. ## **3. Independent examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: • accounting records were not kept in accordance with section 130 of the Charities Act or - theaccounts do not accord with the accounting records I have come across no other matters in connection with the examination towhich attention should be drawn in order to enable a proper understanding ofthe accounts to be reached. Signed: ______________________ Date:________________________ Annual Report and Financial Statements Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 6 of 9 ## **Income & Expenditure** ## **Thorner Pre School and Toddler Group (Charity No: 1036320) For the year ended 31 August 2025 Cash Basis** |**Income & Expenditure**
**Thorner Pre School and Toddler Group (Charity No: 1036320)**
**For the year ended 31 August 2025**
**Cash Basis**|**Income & Expenditure**
**Thorner Pre School and Toddler Group (Charity No: 1036320)**
**For the year ended 31 August 2025**
**Cash Basis**| |---|---| |**NOTES**
**2025**
**2024**|| |**Sales**|| |Fees
30,323
53,799|| |Grants
83,609
60,213|| |**Total Sales**
**113,932**
**114,012**|| |**Gross Profit**
**113,932**
**114,012**
**Expenses**|| ||**General Administration**| ||Accountancy Fee
900
1,656| ||Bank/Alto charges
164
108| ||Charitable Donations
-
6| ||Cleaning costs
-
40| ||DBS fees
77
65| ||Direct wages
76,802
69,896| ||Entertaining
1,387
-| ||Equipment
500
96| ||First Aid Costs
570
-| ||Food
614
56| ||Garden maintenance
10,776
-| ||IT costs
909
638| ||Materials
3,817
2,260| ||Other staff costs
592
1,810| ||Payroll fees
351
324| ||Pension-Employer contributions
1,384
1,160| ||Registration & insurance fees
899
728| ||Rent
11,062
10,961| ||Repairs and maintenance
495
705| ||Stationery
1,201
119| ||Sundry expenditure
85
-| ||Training
884
300| ||Zoo Lab Visits
-
198| ||**Total General Administration**
**113,471**
**91,126**| ||**Total Expenses**
**113,471**
**91,126**| |**Net Profit (Loss)**
**461**
**22,886**|| Annual Report and Financial Statements Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 7 of 9 ## **Balance Sheet** ## **Thorner Pre School and Toddler Group (Charity No: 1036320) As at 31 August 2025** ## **Cash Basis** |**Balance Sheet**
**Thorner Pre School and Toddler Group (Charity No: 1036320)**
**As at 31 August 2025**
**Cash Basis**|**Balance Sheet**
**Thorner Pre School and Toddler Group (Charity No: 1036320)**
**As at 31 August 2025**
**Cash Basis**| |---|---| |**NOTES**
**31 AUG 2025**
**31 AUG 2024**|| |**Fixed Assets**|| |Tangible assets
102,394
104,769|| |**Total Fixed Assets**
**102,394**
**104,769**
**Creditors: amounts falling due withinone year**|| |Other creditors
5,450
8,285|| |**Total Creditors: amounts falling due within one year**
**5,450**
**8,285**|| |**Net current assets (liabilities)**
**(5,450)**
**(8,285)**|| |**Total assets less current liabilities**
**96,944**
**96,484**|| |**Net Assets**
**96,944**
**96,484**
**Capital and reserves**|| ||**Funds - unrestricted**| ||Accumulated Funds
96,484
73,598| ||Current Year Earnings
461
22,886| ||**Total Funds - unrestricted**
**96,944**
**96,484**| ||**Total Capital and reserves**
**96,944**
**96,484**| Annual Report and Financial Statements Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 8 of 9 ## **Notes to the Accounts** ## **Thorner Pre School and Toddler Group (Charity No: 1036320) For the year ended 31 August 2025** 1. Basis of accounts preparation - the Trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis. 2. Taxation - as a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. 3. Restricted Funds - are to be used for specified purposes as laid down by the funder. Expenditure which meets these criteria is identified to the fund. Annual Report and Financial Statements Thorner Pre School and Toddler Group (Charity No: 1036320) 25 Jun 2026 Page 9 of 9