Baildon Village Pre School
Charity number 1038776
Annual Report and Financial Statements for the year ended 31 August 2025
Baildon Village Pre School
Annual Report and Financial Statements for the year ended 31 August 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 8 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Baildon Village Pre School
Trustees' report for the year ended 31 August 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Trevor Slater Chair Peter Moon Treasurer Natasha Gibbs Secretary Jo Garbett Zoe Smith Sarah Wilkinson Sarah Scholefield OFSTED Adviser Catherine Murray Helen Brearley Sarah Pollard Charity number 1038776 Registered in England and Wales Registered and principal address Bankers c/o Baildon Methodist Church HSBC UK Bank plc Newton Way 1 Well Croft Baildon BD17 5NH Shipley BD18 3QH Independent examiner Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by a constitution adopted on 19 April 1994 as amended 10 July 2014 and 22 March 2023.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
Baildon Village Pre School
Trustees' report (continued) for the year ended 31 August 2025
Objectives and activities
The charity's objects
To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
The charity's main activities
Baildon Village Pre-school (BVPS) provides a community-based education for children aged 2 to 4 years which was rated as ‘Good’ by Ofsted’s last inspection. The Pre-school serves a diverse local community, welcoming any child regardless of race, creed, gender, culture or disability. The children enjoy a wide variety of activities at Pre-school for example: crafts, construction, role play, language, number and motor skills as well as activities to encourage hand - eye coordination. All the activities form the foundations on which the more formal world of nursery and school can be built. "Learning through play" is our motto. The Pre School Alliance Constitution is our governing document.
Public benefit statement
In setting our objectives and planning our activities, our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education through the provision of a safe environment for children between the ages of 2 and 4 years to learn through play.
Achievements and performance
Throughout the year, BVPS has, whilst seeking to operate at near full capacity, experienced a reduction in demand for pre-school places. Our aim is to continue providing a good quality of care at an affordable price.
Financial review
The net payments for the year were £3,359, all relating to unrestricted funds.
Reserves policy
The charity's free reserves, at the year end were £48,308.
The reserves policy is to retain between three and six months of operational costs in reserve and that a position in the middle of that range is preferred. Based on budgeted 2025/2026 expenditure actual reserves are equivalent to 5 months.
Approved by the board of trustees on 15/4/2026
Trevor Slater (Trustee)
3
Baildon Village Pre School
Independent examiner's report to the trustees of Baildon Village Pre School
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 8.
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 as carried out under section 145 of the 2011 Act. 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
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 charity as required by section 130 of the Charities Act; 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.
Rhys North ACA
23/4/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
Baildon Village Pre School
Receipts and payments account for the year ended 31 August 2025
| Notes Receipts Contract income and fees Donations Fundraising Interest received Total receipts Payments Salaries NI and pensions Staff training and uniforms DBS checks Rent and Rates OFSTED inspection fee Refreshments Equipment and materials Cleaning and repairs Stationery, printing and postage Insurance Mobile phone Accountancy and payroll Website Independent examination Bank charges Total payments Net receipts / (payments) Fund balances brought forward Fund balances carried forward |
2025 Total funds £ 135,390 125 165 629 136,309 106,760 853 214 26,220 35 1,075 1,062 33 358 757 391 767 288 792 63 139,668 (3,359) 51,667 48,308 |
2024 Total funds £ 143,159 1,000 845 460 145,464 97,747 230 188 20,534 35 1,034 1,151 66 404 749 420 632 1,392 792 63 125,437 20,027 31,640 51,667 |
|---|---|---|
5
Baildon Village Pre School Statement of assets and liabilities
as at 31 August 2025
| as at 31 August 2025 Cash funds Cash at bank Cash in hand Total cash funds Debtors and prepayments Prepayments - Insurance Liabilities Accruals - Independent Examination Taxation and social security Other creditors - Pension costs |
2025 Total £ 48,285 23 48,308 2025 £ 568 568 2025 £ 792 1,282 255 2,329 |
2024 Total £ 51,631 36 51,667 |
|---|---|---|
The financial statements were approved by the board of trustees on 15/4/2026
Trevor Slater (Trustee)
6
Baildon Village Pre School
Notes to the accounts
for the year ended 31 August 2025
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a 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.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
Baildon Village Pre School
Notes to the accounts continued for the year ended 31 August 2025
2 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
8