STARUNGS PRE-SCHOOL Charlty Information 31.8.2025 Trustees Chairperson Secretary Treasurer Manager Bethan Collier Sarah Hayden Bryonie B02hilov Lesley Rust Accountant M J Twissell Chartered Accountant Kenward House High Street Hartley Wintney Hants RG27 8NY Re815tered 1039597 Bankers Royal Bank of Scotland Basingstoke Hampshlre Correspondence Address Haydn Road Brighton Hlll Basingstoke Hampshlre RG22 4DH STARLINGS PRE-SCHOOL TRUSTEES, REPORT FOR THE YEAR ENDING 31 AUGUST 2025 The trustees are pleased to present their report together with the financlal statements of the charltyforyear ended 31 August 2025. Structure overnance and mana ement Starlings Pre-school is an unincorporated charity governed by its Trust Deed (adopted 21104194, amended 05111/99, 02108/2016). It is registered with the Charities Commi55ion. The pre-school is run by a committee who meet at least tyiice a year and is responsible for ensuring that it complies with its aims and is properly managed. The committee should con51st of: al 3 officers (Chalr, Treasurer and Secretary) bl Not less than 2 nor more than 9 elected members cl Ifthe committee 50 declde5 It can co-opt up to 3 further members on to the committee at any time after the AGM. At least 60% of the committee members, Including co-opted members, shall at the time of election or co-optlon be parents or guardlans of the chlldren in group5 run by the pre- school. The officers and committee members are elected for one year at the Annual General Meetlng. Retlrln8 offlcer5 and committee members are ellglble for re-election unless thev have already served on the committee In any capaclty for ten consecutlve years. Co-opted members may Joln at any time on the Invltatlon of the committee but shall retlre at the next Annual general meeting. No co-opted member shall Serve for more than six consecutive years. The trustees have examineLI the major strategic, buslness and operatlonal rlsks which the charlty faces and confirm that system5 have been establlshed to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. Ob ectives and artlvlties for ubllc beneflt The aim of the pre-school Is to enhance development and educatlon of children under statutory school age by encouraging parents to understand and provlde for the needs of their children through community 8roups and by: al Offerlng approprlate play facilities and training course5, together with the right of parents to take responsibility for and to become Involved in the artlvities of such groups, ensuring that such groups offer opportunities for all chlldren, regardless of race, culture, religion, mean5 or ability. bl Encouraging the study of the needs of such children and their familie5 and promoting public interest in and recognltlon of such needs in the local area. cl Instigating and adhering to and furthering the alms and objettives of the Pre- school learnlng alliance. The trustees confirm that they have referred to the guidance contained In the Charity Commisslon's general guidance on public benefit when reviewingthe charitW5 aims and objectlves for the year. ¢onVd STARUNGS PRE-SCHOOL TRUSTEES REPORT cont'd FOR THE YEAR ENDED 31 AUGUST 2025 Flnanclal review The trustees have reviewed the financial position at the end of the year and consider it to bÈ very good. It IS the policy of the charity to maintain unrestrlcted funds, which are the free reserves of the charity, at a level whlch equates to a minimum of 6 months unrestricted expenditure. Thi5 pfDvides funds to cover management and adminlstration and support costs and to respond to emergency applications forgrants whlch arise from time to time. At the end of the year the unrestrScted funds were the hlgher than 2024. Trustees, responsibilitles in relatlon to the financial Statements Charity law require5 the trustees to prepare financial statement5 that give a true and fair vlew of the state of affairs of the charlty at the end of the financlal year and of its surplus or deficit for the flnancial year. In dolng so the trustees are requlred to: al Select suitable accounting policies and then apply them consistently bl Makejudgements and estlmates that are reasonable and prudent; and cl Prepare the financial statements on the going concern basls unless it is Inapproprlate to presume that the charity will contlnue In business. The trustees are responsible for rnalntainlng proper accountlng record5 which dlsclose wlth reasonable accuracy at the time the financlal posltlon of the charity and enable them to ensure that the financlal statements comply wlth the Charltles Act 2011. The trustees are also responsible for safeguarding the assets of the charlty and hence are taking responslble steps for the prevention and detection of fraud and other irregularities. By the order of the trustees: 8ethan Colller Chairperson Date: 3rf November 2025 It Q2 g.11 2a/s Pr•4chool F¢•• 2Tll49.50 0.00 341241.32 728.59 O.DO EYE Inl•M?l OJn*niA Lun¢hfj$ 1497,85 GTrnli to fy)w o.Do 960.05 375310.05 0.00 Slii*n•ry¥nd Booki R•nVLos%up 3134s.oe 11051 00 Postsp•, A¢v•rthkn9 ind sub￿pi5)n4 rq*phoTrv ind Phoigwpyng OlthdKeSI¢T4B Cbihhp Trnhthg 978.wu fdik•¢Tryl OL*•r 1200.Q 72287 73 000 4300.70 biknc• Bffi 31IOB12024 9T5$4 2• 375360.65 o.oo 3710S9.95 PIu$unpm•ant•d th*4UD Lè$$ (*•4v•&bank•fj th￿ yrftom Toi11 to CIF 1mlZ4 1•1154,99 BoL9ne• 81F 311812024 u¥tht•rost poeied to Inc¢trr• Lou¥ Payrmffllto AddTAfi4fOffad Ivm •¢Wunt L9$6AdYqrt&hg ps LvsFFumllvto Cosy LessTransfeN*J t4 cuw¢nt4lG 25433.28 640.34 420 00 70000.QO 1$0 00 4000.00 DgposFt41 87373,03 87384.35 0•￿5¢Ar¢ Towi toQF 11DJ24 73e4.35 Toth¢ts CIP1mifJ Z3g.54 Charity Regi8tration number 1039597 STARLINGS PRE-SCHOOL Report and Accounts 31 August 2025 STARLINGS PRE-SCHOOL Charlty Infomiation 31.8.202S Trustees Chairperson Bethan Collier Secretary Sarah Haydon Treasurer Bryonie Bozhilov Manager Lesley Rust Accountant M J Twissell Chartered Accountant Kenward House High Street Hartley Winlney Hants RG27 8NY Registerod Number 1039597 Bankers Royal Bank of Scotland 8asingslok8 Hampshlre Correspondgnce Addr988 Haydn Road 8righlon Hill Basingstoke Hampshire RG22 4DH STARLINGS PRE-SCHOOL TRUSTEES, REPORT FOR THE YEAR ENDING 31 AUGUST 2025 The trustees are pleased to present their report together with the financial statements of the Charity for year ended 31 August 2025. Stru ure overnance and mana eme Starlings Pre-school is an unincorpora18d charity governed by ils Trust Deed {adopted 21104194, amended 05111199, 02108120161. It is registered with the Charrtles Commission. The pre-school is run by a committee who meet al least tsvice a year and is responsible for ensuring that il ¢omplies with its aims and is propedy managed. The commrttee should consist ot. al 3 officers (Chair, Treasurer and Secretary) bl Not less than 2 nor more than 9 81ected members cl If the committee so decides il can Covopl up to 3 lurther membors on to the commlttee 8t any lime after the AGM. Al least 60 1 of ltte committe? members. Including COwOPted members, shall at the lime of electlon or co￿p[lon be parents or guardians of the children in groups run by the pre-school. The officers and committee members are élected for one year al the Annual General Meeting. Retiring officers and committee members are eligible for re*leclion unle$8 they hav8 already served on the committee in any capaclty for len conse¢uUve years. CoknOPt8d members may join at any time on th& invltstion of the committee bul shall retire al the next Annual gener81 meetlng. No COwOPted member shall serve for more than six conse¢utlva year$. The trustees have 8xamined the major straleglc, business and operational risks whl¢h the charty faces and confirm that systems have been established to enable regular reports lo be produced so that th8 necessary steps can be taken lo lessen these risks. Ives and artlv tles for the ubllc fit The alm of the Pfe-school is to enhance development and education of children under slatulory School age by encouraging parents to understand and provide for the needs of their children through community groups and by". al Offering appropriate play facilities and training courses, together wilh th8 right of parents to lake responsibility fof and lo become involved in the aclivitles of such groups, ensurlng that such groups off8r opportunities for all children, regardless of race, culture. religion. means or ability- bl Encouraging the study of the needs of such children and their families and promoting public interest in and recognltion of such needs in the local area. cl Instsgating and adhering lo and furthering th8 aims and objectives of the Pre-school leaming alliance. The trustees confim that they have referred to the guidance contained in the Charity Commisslon's general guidance on public benefit when reviewing Ihe charity's alms and objectives for Ihe year. Financlal review The trustees have reviewed the financial position al the end of the year and consider it to ke good. 11 is the policy of the charity to maintain unreslricled funds, which are the free reserves of the ehsrty, at a level which equates lo a minimum of six months unrestricted expendtture. This provides funds lo cover management and administratlon and 8UPPOrt costs and to respofjd to emergency appli¢alion$ for grants which arlse from time to time. Al the end of the y8ar the unrestricted funds were higher than 2024. Trustees, responsibilities in relation to the financial slaterrients Charity,. law requires th8 trustees to prepare financial statements that give a true and fair view of the slate ofiaffairs of the charity at the of the financial year and of 11$ Surplus or deficll for the financial year. ,In doing so the trustees are required lo.. al Select suitable accounting policles and then apply them conslsttntly b) Make judgements and estimates that are reasonable and prudanl., and ¢1 Prepare the financial stalemenls on the going concern basls unless that the charity will contlnue In business. The Iruslees are responslble for maintslning proper accounting records whl¢h disclosa with reasonable accuracy at the lime the financial position of the charity and enable them to ensure Ihal the financial statements comply with the Chanlies Aet 2011. The truslees are also responsible for safèguarding the assets of th& charlty and hence are taking responsible steps for the prevention and detection of fraud and other irreaulartllas. is Inappropriate to presume By the order of Ihe trustees.. Bethan Collier ChaiTperson Date.. 18th May 2026 STARLINGS PRE-SCHOOL Independent examinerfs report on the accounts Year onded 31 August 2025 STARLINGS PRE￿cHOoL The charivs trusl88s are respon$ible for the preparation of the accounts. The charity's trustees consider that an audlt is not required for Ihls year under s 144 of the Gharill&s Act 2022 1 th Charities Acl) and that an Independent Examinakn'on is needed. l am qualified to undertake the examination by belng a qualified member of the Insts'lute of Chartared Accountants in England & Wales. 11 is my ￿sponsIbl1ty to. Examine the accounts under s145 of the Charlties Act and to folluw the procedures laid down In the general D1￿ctIonS given by the Charlty Commisslon under s 14515)(b) of the Charities Acl and to slate whether parlicular mattters have come lo my attention. My axamlnalion was carried out in accordance wllh general Directlons given by the Charity Commission. An examinallon includes a review ol the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the In15tees concerning such matters. The procedures undertaken do not provide all the evrdence that would be required in an audit and consequently, no opinlon is given as lo whether the 8ccounts present a True and Fair view and the report is limited lo those matters 8el out in the statement below. In connection with my examination, no matter has come to my attention which 9ives me reasonable ¢ause Its believe that in any material respect, the requlrements lo keep accounting records in accordance with s130 of the Charities Act and to prepare accounts which accord with the accounllng records and comply with the accounting requirements of the Ch8ritieg Act, have not been met, or to which in my opinion, attention Should have been drawn in order to 8nable a proper underslandlng of the accounts lo be reached. M J Twissell Chartered Accountant Dated 1810512026 Kenward House High Street Hartley Winlney Hanl$ RG27 8NY STARLINGS PRE-SCHOOL Balance Sheet as at 31 August 2025 Notes 2025 2024 Flxod assets Tangible assets 7.998 9.797 Current assets Debtors Cash at bank and in hand 8.5831 189,228 197,811 4,906 123,955 128,861 CredltorB: amounts falling due wlthln one year {6,3301i {5,8301 Net current a88ets 191,481, 123,031 Net a888ts 199479 132,828 Unre8trlctod funds General 199,479 132.828 Totsl funds 199479 132.828 Approved by the Trustees on Iffh 2016 Chairperson Belhan Collier STARLINGS PRE-SCHOOL Notes to the Accounts for the year ended 31 August 2025 Accounling pollclès Basis of preparation rhese accounts have been prepared under tbe historical cost COllV8ntion with items recognised al cost or transaction value unless otherwise stated in the relevant notes to these accounts. The a¢¢ount$ have been prepared 'in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities preparing their accounts In accordanc8 With the Financlai Reporting Standard applicable in the UK and Republle ol Ireland IFRS1021 issued on 16 July 2014 and with the Chariti@s Act 2022 . The principal aceounling policies adopted in the preparation of the financial Statements are as follows-. Golng Concern No material uncertaintles that may cast signlficanl doubl about the abilty of the charity to continue as a going concern have been identified by the trustees. Therefore. the 8¢¢ounts have been pr&pared on a going concern b88iS. Fèe Income Fee In¢ome is re¢ognised the perio¢J to which the feos paid relates. Donatlons and grants In¢ome from donation8 and grants Including capital grants, is Included in Incoming resources when these are receivable. Interest recelvable Is Included when ￿¢•Ived by the charity. R￿oUrCeS •xponded Resources expended are included on an accruals basls inclusive of any VAT whlch cannot be recovered Certain expenditure Is directly attrtbutsble to specrfi¢ acuvlties and has been included in those cost categories. Certain other cost$ which a￿ attributable to more than one activity are apportioned across cost categories on the basis of an estimate of the proprtion of lime spent by staff on those activitles Governana¢e costs comprise the legal and administratlve cost of Nnning the charity as a legal enlty. Forelgn ¢urrencles Transactions in foreign currencies a￿ recorded al the rate rullng at the date of the transaction. Monetary assets and liabilit￿$ denominated In foreign currencies are translated at the rale of exchange ruling at the balance sheet date. All differences are taken lo the profit and loss account. Leases Rentals payable under operatlng,, leases are charged to the statsment of Flnancial Actlvitlès 8S incurred over the term of the leasd. Tanglble fixed assets and depre¢iatlon Individual assets costing £500 or more are capmalised al cost. Tan9ible assets are depreciated on a straight line basis over their estlmated useful'lives as follows- Fixtur85, fittings & equipment 25% straight line STARLINGS PRE-SCHOOL Notes to the Accounts for the year ended 31 August 2025 2 Grants EYE grant 2025 342,425 2024 243,668 342 25 3 Staff 2025 2024 ND employee earned more than £60,000 pa Number of omploy8es l including ¢a$ual and part lime staffj durin9 the year 12 10 4 Tanglble flxed a•88ts Flxturns, Ilttlngs & eqpt Cost Al 1 September 2024 Addltions AI 31 Au9USt 2025 46,887 Dopr•el•tlon Al 1 September 2024 Charge lor the year At 31 August 2025 37,090 3,900 book value At 31 August 2025 At 31 August 2024 9,797 S D•btors 2025 2024 Trade debtors Other debtors 6,962 1,621 3,664 1,242 4,906 STARLINGS PRE-SCHOOL Notes to the Accounts for thè year ended 31 August 2025 6 Crèdttor8: amounts falling due wlthln one yoar 2025 2024 Accruals and deferred income 5,830 7 Incom8 and Expondlture ac¢ount 2025 Unr88¢ricted General fund8 At 1 September 2024 Profil for the year 132,828 66.651 At 31 August2025 199479 8 Other flnanclal commltments ' I 2028 2024 Al the year ènd th8 charity had annual commitmonls under non- cancellablg operallng lea889 as sel out b81ow'. Operating leases which expire within ￿ to len years STARLINGS PRE-SCHOOL Income & Expenditure account for the year ended 31 August 2025 2024 Incomlng rèsourcgs 374,222 289,062 Cost ol generating funds 15,8991 12,0581 Gross proflt 3G8.323 287,004 Running costs Governance costs Opèratlng profit 1299,730} 1,942 66,651 1237,077) {1,621 48,306 Proflt (Los$ I for the year 66,651 STARLINGS PRE-SCHOOL Detalled Income and Expenditure account for the year ended 31 August 2025 2025 2024 Activities for generatlng ftsnds Fund raising events Trips and events Clothing Meals Investment income 739 1.225 1,009 1.431 622 1,321 203 2,215 Incomlng resources from ch•rltable a¢tivltle8 Fees Grants 26,609 342,425 374,222 33,173 252,312 289,062 RESOURCES EXPENDED Cost of gen8ratlng fund8 Trips Clothing Meals Othar direct costs Milk 3,389 1,396 284 830 468 993 318 279 Runnlng c08ts Wages and salaries Payroll ¢harges Penslons Employarfs Nl Refreshments Crafts Stationery and books Equipment expensed Cleaning, flrst aid and seN6ce charges Postage. advertising and subscriptions Telephon8 and photocopying so￿are Stsff training 8nd welfare Depreciation 222.881 780 2,462 8,017 2,381 892 1,246 11.412 4,230 1,058 1.113 913 1.748 3,900 263,033 172,661 755 1,832 6,585 1,618 1.741 388 5,005 2,891 1,304 1.305 4,367 4,500 204.952 Premises costs.. Rent Rale$ Service charges 18.710 898 12,125 18,575 912 10,008 29,495 General administrative expenses.. Insurance Repairs and maintenance Sundry expenses 1,818 3,146 928 333 1.371 2,630 4,984 10 STARLINGS PRE-SCHOOL Detailed Income and Expenditure account for the year ended 31 August 2025 2025 2024 Govomance costs Independent examination fee Bookkeeping Advertising and PR Other legal and profosslonal 1,380 1.320 {1201 110 311 1,621 206 356 1,942 301.672 238,698 11