## **ALL SAINTS PRE-SCHOOL PLAYGROUP**
**UNAUDITED ACCOUNTS Charity 1036614**
**FOR THE YEAR ENDED 31 AUGUST 2025**
**All Saints Pre School Playgroup Year ended 31[st] August 2025**
|**Registered Charity No.**|**1036614**|
|---|---|
|**Registration date**|19 April 1994|
|**Structure**|Unincorporated Charity|
|**Business Address**|Little Lane Children's Centre|
||Little Lane|
||Ilkley|
||West Yorkshire|
||LS29 8HZ|
|**Bankers**|HSBC Bank PLC|
||1 Wells Road|
||Ilkley|
||West Yorkshire|
||LS29 8HG|
|**Trustees**|Jessica Bryett - Chair|
||Hannah Osieku - Secretary (resigned|
||31/1/26)|
||Hannah Kane|
||Tamsin Wood|
||Karen Smith (resigned 31/8/25)|
||Kate Whittington-Smith (appointed|
||31/1/26)|
|**Independent Examiner**|J Kendall|
||J Kendall ACA Ltd|
||8 Craiglands Park|
||Ilkley|
||LS29 8SX|
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
## **Treasurers Report 2025**
## **All Saints Pre-School – Reporting Year 2024/25**
## **Introduction**
This report outlines the key achievements, financial developments, and strategic progress made by All Saints Pre-School during the 2024/25 financial year. The committee and staff have worked collaboratively to strengthen the sustainability and quality of the setting, ensuring that the Pre-School continues to meet the needs of local families and delivers high-quality early years education.
## **1. Financial Overview and Reduction of Deficit**
During this financial year, the Pre-School has made significant progress in improving its financial position. Through careful financial planning, improved budgeting processes, and proactive cost-management, we successfully **reduced the deficit** that had previously impacted our operational stability.
A key contributor to this improvement was the **streamlining of staffing structures** . Adjustments were made sensitively and responsibly, ensuring the Pre-School continues to meet EYFS staffing requirements while balancing financial efficiency. As a result, we have improved long-term viability without compromising the quality of care and education we provide.
## **2. Growth in Child Numbers and Delivery Hours**
All Saints Pre-School experienced a **notable increase in the number of children for September 2025** , accompanied by a rise in booked hours. This growth reflects:
- Increased trust and confidence from local families
- Strong community reputation
- Consistent delivery of high-quality early years provision
Expanding occupancy has further strengthened financial performance and future resilience.
## **3. Strengthening Governance: New Committee Members**
This year saw the successful recruitment of **new committee members** , bringing fresh perspectives, skills, and energy to the leadership of the charity. Strengthening the committee was identified as a key priority to ensure good governance, continuity, and compliance with charity requirements.
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
The expanded committee has already begun contributing to strategic decision-making, fundraising, and operational oversight.
## **4. Strategic Development: Opening of a Baby Room (January 2026)**
In a bold and forward-thinking move, the Pre-School took significant steps toward the development of a **new Baby Room** , scheduled to open in **January 2026** . This initiative was driven by:
- Increased local demand for high-quality provision for children under two
- The need to diversify and expand our service offering
- A strategic aim to establish greater organisational sustainability in future years
Preparation included staffing considerations, space planning, resource purchasing, and alignment with Ofsted and local authority requirements. The Baby Room will represent a major milestone in the Pre-School’s development.
## **Conclusion**
The 2024/25 year has been one of positive change and forward momentum. The Pre-School has strengthened its financial footing, expanded its reach within the community, enhanced governance structures, and invested in long-term growth through the development of the Baby Room.
We enter the coming year with confidence, optimism, and a strong commitment to delivering high-quality early years education and care for local families.
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
## **Independent Examiners Report to the Trustees of All Saints Pre School Playgroup**
I report to the trustees on my examination of the accounts of All Saints Pre School Playgroup for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the charity trustees of All Saints Pre School Playgroup you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carrying out my examination of the accounts I have followed all the 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:
- 1) accounting records were not kept in respect of the Friends of Ferals (Sheffield) as required by s130 of the Act; or
- 2) the accounts do not accord with those records.
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.
## Date
Jody Kendall J Kendall ACA Ltd 8 Craiglands Park Ilkley LS29 8SX
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
## **Statement of Funds for the year ended 31[st] August 2025**
|**Incoming Resources**
Fees received
Fundraising
Milk rebate
Grants
**Outgoing Resources**
**Exceptional Expenses**
Redundancy Provision
**Administrative expenses**
Staff salaries
Training
Uniforms
Rent and power
Equipment & repairs
Food
Insurance, memberships and subscriptions
Milk
Accountancy
Office expenses, Phone
Sundry expenses
**Net movement in funds**
**Fund Balances Brought Forward 31/8/24**
**Fund Balances Carried Forward 31/8/25**|**£**
**£**
**£**
**£**
**£**
**£**
Unrestricted
General Fund
Restricted
Funds
**Total**
Unrestricted
General
Fund
Restricted
Funds
**Total**
**2025**
**2024**|
|---|---|
||107,922
**107,922**
68,284
**68,284**
20
**20**
-
**-**
587
**587**
253
**253**
2,000
**2,000**
5,250
**5,250**
108,529
2,000
**110,529**
68,537
5,250
**73,787**
10,837
**10,837**
86,338
2,000
**88,338**
68,206
7,129
**75,335**
49
**49**
495
**495**
-
**-**
201
**201**
12,500
-
**12,500**
11,000
600
**11,600**
2,416
500
**2,916**
1,406
**1,406**
2,104
**2,104**
912
**912**
2,649
**2,649**
1,356
**1,356**
520
-
**520**
**-**
414
**414**
405
**405**
360
**360**
721
**721**
405
**405**
72
**72**
123
**123**
106,734
2,500
**109,234**
84,878
7,729
**92,607**|
||**(9,042)**
**(500)**
**(9,542)**
**(16,341)**
**(2,479)**
**(18,820)**|
||47,735
500
48,235
64,076
2,979
67,055|
||38,693
0
38,693
47,735
500
48,235|
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
**Balance Sheet as at 31[st] August 2025**
**----- Start of picture text -----**
2025 2024
£ £ £ £
Current assets
Cash at bank and In hand 56,295 53,600
Prepayments/(Accruals) (17,602) (5,365)
Net current assets 38,693 48,235
Capital account
Unrestricted Funds 38,693 47,735
Restricted income funds 0 500
38,693 48,235
**----- End of picture text -----**
I approve the accounts set out on pages 2 to 3. I acknowledge my responsibility for the accoun including the appropriateness of the receipts and payments accounting basis.
Signed Date 23.04.26
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
**Notes to the Accounts**
## **1 Accounting Policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **Basis of preparation**
All Saints Pre-School Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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**All Saints Pre School Playgroup Year ended 31[st] August 2025**
## **1 Accounting policies (continued)**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and cash held on short term deposits, that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
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.
## **2 Grants – Restricted Fund**
|**Opening Balance**
**Received in**
**the year**
**Spent in the**
**year**
**Closing Balance**|**Opening Balance**
**Received in**
**the year**
**Spent in the**
**year**
**Closing Balance**|
|---|---|
|
**£**
**£**
**£**
**£**||
|||
|Department of Education Mentors||
|Programme|-
1500
(1,500)
-|
|Groundwork|500
-
(500)
-|
|Co op Grant|500
(500)
-|
|Total Restricted Grants Fund||
||500
2,000
2,500
-|
Department of Education Mentors Programme – Release of V Wood to provide mentoring support.
Groundwork – Tesco fundraising for Baby Saints
Co op – Play equipment
## **3 Exceptional expense - Redundancy costs**
Costs associated with the Redundancy payment of the Assistant Manager have been accrued in the accounts. These were paid in September 2025 and totalled £10,837. These costs were known and quantifiable as at 31[st] August 2025. The costs were deemed exceptional due to the nature and the value.
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