## 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