HARROLD PRE-SCH OL FINANCIAL STATEMENTTS For the year ended 31st August 2025 VIRGO ASSOCIATES HARROI.F) PRTr:_SCHUOI. Cthiiltiits Idri-old PrL-SLlioul Infur)ndlion Iiidependenl F.xa￿lneT'S Report Staleinei)t uf Finaiicial Activities 14Alance .%hccl Noif s lo the financial Statenieiils IIARROI.I) PRF.-SCHU()L Harrold Pi-e-SehniJl Inform21ion Registered Cliarity ￿'?￿le H.?rrold PrL-Schni)I ljlaygi'oup Regisrcred Chairtv ￿,￿￿ber 1039965 Trui(ces Kfark Baieb (Chairl NiLula I'urser11 reHsiiTerl NiLolcJ lllgbb (Tesibjned 7 Nov¢mbei' 2024) Priii¢iyal tsddi-ess 14an-old Pre-school Pla)'El-iryUP The Cjreeii Harrold Bedford Bedfoi-dsliii-e MKI3 7DB A¢¢oviilaiils VirE() A8EoeiJies 52 Buns'an Rnad Keinpston Dtdford MK42 8141. ()bjectii'e. .11¢ LlidTII) s ubjeclive is Ic) providt child caie and ¢ducatioo at pr¢-bcliool level to cliildreii froin age iivo 10 school agt, enabling childi'eii l() learii IliroLigh plaj. LonlJdenL¥ iii a bJri)up sellin¥T. Ilicir indepciidence. HAKROLD PRE-SCHOOI. liidti)¢ndeiJi Ex￿￿11]er'S Repi)rf To I'he I'ru.stees llf Hai-rold Pi'e-schoal Year F,Iided 31 Auguf t 2025 Indtpeiident L'xaniiijer's rep()i-I lo (he Irustees ul Ilarrold Pre-school I I'epoi-l to tlie clidril}' ti-ustees oji fti), ex2inindlIuTi ol. (lie acLouyiis of Harrold Pre-scliool Itht -fi-usl) for the year cnded 31 August 2025. ResptsiislbililiLS ba%is of report As the clidrily (TUSlg¥s j'uu aT< respoTisiblg loi. Ihe prepar&itiun of tlie a¢couiits in aeLoi'daiice ￿'Ith ilie rcquircinenl% of Ihc I".h<1rili¢% Aci ?0 I I I'ilie Aci,). I iepori in resp¢ct of Iny exAiiiinaiioii uf Ihe Ti-usi's aLcouniS carried Dut linder stclion 145 of Ilie Act aiid In carTyino out m), examinaliL)n I haije fiillowed (ill applicable DircctiDn% gi¥cn h). tlie (-liiirity CoiJi17115510n undei becli(In 14515llb) vl. the Act. Independenl exaniirber's stdtemenl I hawc conipleied Inv eiaTYIITialion. I confii'm tlia1 n() maici'ial iiiattcr.s have conic tn mv L?ttenlion iii l. accnijnting I'ecords were nol kepl iii respccl nf the -frus1 as I'eiiLJiI-ed b!. section 130 of the Aet; nr l. Ilie 2cLI)unts do 11()l aLCOI.d with those tecoid5: or 3. Ihc acoL)un15 do not coTr?plii iviili IhL applicable rcquiienicnLs Lon¢erning IliL foi'iii Aiid Loiiteiii ot ILcounls s¥1 oui iri tli¢ L".hdl-Itie4 IALiuuiils and K¥purls) RLgyulalioTis 2008 Dthei Ilidll n), rtquirciyiciil that Ilie accoun15 give a Irkie diid fail- view. which is not Iiiatter considci'ed as ijari of ali iiidL'pLTidenl exaimination. Conclusioii havt ni) LonccrTl& p.iid hAvc Cfjnie aLros.s no oilTrcr mattcrs in coiiiTreclion M'illi tli¢ ¢xainii)aiioii io iillliicli - - ISTh . Stuart Birydns loii l)Lhaifon l)ale 14A IIROLD PRE-SCHOOI. Stgtenienl of Finaneiol Actii'ities Yt#r Tr'iided 3 1 Au2Us12025 2025 21124 Ineonie C?i-ant5 I U0,396 7,013 1,1156 74,589 25,887 uiidraisin Rcfijjids 75 I d9.265 101,673 F.xpeiidiliii'e Accounlkncy AdvetllSiIIÉ F.quipnienl Fuiidraising 300 iou 858 3?3 100 i17 408 Inburdnce I'l. & l￿'ebSIte Pa}'roll cliai-ge 1,42: 75 370 129 3i9 891 58 3,19n l?,J80 732 3,268 1_56 52 Ret)I RepaiTi & InaiiiteTldnce Siih%criplions 2.210 449 104 C)9,290 -l-rAinin8 Uiiiform Wages 75._1116 101,898 78,740 Yet Incume l (F,%i)enditurel For ThL' l eai. 7,368 2?,933 liiteJ-e$t Recc'ii'dble 246 Suri)lu8 1 (I)L'ficitl Ftsi. 1.he Ye#r' J4ARROLLI PRb'.,%C.HVOL Bg14iiLe Sheet Ye2r Ended 31 August 2025 2025 2U24 N(Jle$ Curi'ent As¥els Ca%h ai baiik Bdftildjs Sant811der 83.510 24,¥04 116.234 108,320 Creditors.. Amoui)t% f811ing duc ivithin l ycar 300 300 Net Asscts 115.914 I UX,320 C.'2pi191 HeseiTrt5 Reserves brought (oi¥¥'ard Surplus I (Dcficitl fo(. Ilie iieai. 108,3211 7.614 85,387 Rc￿er¥IeS carried fr11'wai'd 115,934 I tIS,320 Conjiiitttee Approi'al of fiiiaiiiial Statei?ient5 Ile appr(IvL Iliese fin3TJcial stsieinenls fui Llic }'eai- liid¢LI .3 l AugTUS ccinfi￿n Ilicil M'L hai'e iiiadL Jvailable all relcvanl rLknords and iiitorii 025 sei oui oli pxge.5 4 tn 6 aiid Sipiied oil beliAlf of Hari-vld Pi-g-scliool 18 0J,102£ l)alt HAIIHUI,I) PRE-SCIIOOL rNote5 to tlie Accouiits Yt#r Lnded 31 AuLYilSt 2025 Accoiiniing I'olieies I'he fiTiancial Slate￿ie1]IS of ihe chaTity, whseh 1% a public bciiefil L Tilit}' ijndcr I'KS 102, havL' bccn pi"epdred in aLCOI"dance Iih ihe L'.h81"ities SORP {FR.$ 102) 'Accoufiling and Repoi1in8 bv C.lidrilies.' %ialeiiienl of ReLDniiiieiided Piaciite applicable ti) chai'ilies pi'epai'ing tlieir aLcounLg 111 dccnrdance witli the I'-Iniincial Rciiniiing Standard applical)le iii tlie UK and Repiiblil of li L1211d (FR S I O?) Icffeciive l January 2019),, l-. inancial Repoi'tiiig Si8nd11 rd 102 'Tlic FiiiaiiLial Roporting Staiidard appliLable in the IIK Republic of Irtlai)d' and the Clisritie% Ait 2011. Tlic finRiicial ststemenis liave becji pjepared iiiidei- tlie Iiistorical cost cunvenii()H. Iticome All iiicntiie 1.4 ￿tOg1]IStd in thc £t2(emeDi of Financial Aclivilic5 once ihe cliaritv has eiititleinenl lu ihe fiiiids, il 15 prubable that tlit inconie ivill lTre recEivcd aiTrd thL aitloulli be nieasui-ed rel iably. F.xptnditllre Liabiliiies are recogni5ed a5 expenditur£ as soon as IherL is a legal c)r Lollslruciive obligalioii cuiiiniilling IhL Chi￿ rily lo tlial CKpcnditurc, il is probab5e thai a Iran.%fer of e￿On￿mIe hcnefits Expenditure aetounled foi. on an #CLTuals ba%is and ha% been cla8.%ificd iindcr h¢gdiiigs Ih