CHARITY NUMBER.. 1040505 HARDEN PRE-SCHOOL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGusf 2025
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 CONTENTS Page LEGAL AND ADMINISTRATIVE INFORMATION INDEPENDENT EXAMINER'S REPORT TRUSTEES REPORT srATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEEr NOTES TO THE ACCOUNTS 7-11 DETAILED INCOME AND EXPENDITURE REPORT 12
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER: 104050S TRUSTEES: Celine Kicks David Incoll Jane Gerdes Jennrfer Kennedv Karen Clarke Amanda Foster lappointed 07111120241 Rebecca Routh Iresigned 07111120241 Bethanie Petty-Hopwood Iresigned 07111120241 Helen Rayner Iresi8ned 07111120241 NOMINATED INDIVIDUAL: Karen Clarke PRINCIPAL ADDRESS: The Memorial Hall Harden Bingley West Yorkshire BD16 UP REPORTING ACCOUNTANTS: Wilkinson and Partners Chartered Accountants Fairfax House 6A Mill Field Road Cottingley Business Park Bingley West Yorkshire BD16 IPY Page I
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE HARDEN PRE-SCHOOL- CHARITY NUMBER 1040505 This report is in respect of the accounts for the year ended 31 August 2025, set out on pages 3 to 11. Re5pertSve responsibilities of the trustees and eJ(amlner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 44 of the Charities Act 20111"the Charities Act'l and that an independent examination is needed. It is my responsibility.. i. to examine the accounts under sertion 145 of the Charities Act. ii. to follow the procedures laid down in the general Dirertions given by the Charrty Commission lunder section 145{5llbl of the Charities Actl, and iii. to state whether particular matters have come to my attention. Basis of Independent examlner's statement My examination was carried out in accordance with the general Direttions given by the Charlty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also Include5 consideration of any unusual items or disclosures in the accounts, and seekin8 explanations from the trustees concerning Such matters. The procedures undertaken do not provide all the evidence that would be required in an audlt. and onsequently no opinion is given as to whether the atcounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Independent examlner's statement In connection wlth my examination, no mater has come to my attention.. I, which gives me reasonable cause to believe that, in any material respect, the requirements.. i. to keep accounting records in accordance with section 130 of the Charities Act; and ii. to prepare accounts which accord with the accounting records and comply with the accountin8 requirements of the Charities Art have not been met; or 2. to which, inion, attention should be drawn in order to enable a proper unders nding of'the accounts to be reached. Dated: 27th November 2025 Mr P Raistritk Wilkinson and Partners Chartered Accountants Fairfax House 6a Mill Field Road Bingley, B016 IPY PaÉe 2
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 TRUSTEES ANNUAL REPORT OBJECTIVES ANO A1vmEs The objectives of the Pre-school are to enhance the development of children under the statutory school age by encouraging parents to understand and provide for the needs of their children through our committee group. The Pre-school achieves Its objective5 by providing education over five days each week in our community building, providing a caring learning environment for a moximum of 40 children aged 24 years old in each session within two different classes. We also provide full wraparound care in our Springfield 8reakfast and Afterschool Club for both pre-school and primary school children aged up to 11 years. On 1st April 2018 Harden Pre-sthool began the process of takin8 over Harden Memorlal Hall as a Community Asset transfer from Bradford Council. This is still processin8 through the solicitor but we no longer pay the council rent, we receive any revenue from private hire and ère responsible for the up keep and maintainin8 the buildin8. In performing the above artivities. the trustee5 have had regard to the guidance issued by the Charities Commission on public benefit. FINANCIAL REVIEW At 31 Au8USt 2025 the charity held reserves of £167.70712024.' £154.4711. It is the policy of the charity to hold sufficient reserves such that it could continue to operate should there be a reduction in the number of children attending or a need to move premises, as the future of the community building is the subject of discussion with the local authority. Other than the reference made above to discussions with the local authority re8ardin8 the communlty bulldlng, there are no further significant concerns about the charity continuing a5 a going concern. STRUCTURE. GOVERNANCE AND MANAGEMENT The Pre-school was established by a constitution adopted on 29 March 1994, amended on 11 June 1996 and 12 February 2001. The Pre-school adopted the 2011 constitution on 29 November 2013 and more recently adopted the Model CIO constitution 2013 on 7 December 2023. The organisation was registered as 3 charitv on I September 1994. Trustees are appointed from time to time, in accordance with the constitution, In order to provide mana8ement and direction for the Pre-school. Page 3
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUSf 2025 TRUSTEES ANNUAL REPORT {CONTINUED) TRUSTEES The Trustee5 who arted during the year were as follows. Celine Kicks 8ethanie Petty-Hopwood Iresigned 7111124) Rebecca Routh Iresigned 71111241 Helen Rayner Iresigned 7111124) David Incoll Jane Gerdes Jennifer Kennedv Karen Clarke Amanda Foster lappointed 71111241 STATEMENT OF TRUSTEES, RESPONSIBIUTIES Under the Charlties Act 2011, the trustees of the Pre-school are required to prepare a statement of financial activities and a balance sheet for each financial year. In addition the trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transattions and to disclose with reasonable accuracy at any time the financial position of the Pre-school. They are also responsible for the safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention of fraud or other irregularitie5. DECLARATION The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Celine Kicks- Chairperson David Incoll- Treasurer 27th November 2025 Pase 4
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL AcrivrriES ilnrestricted Restrirted Total fvnds Prior Year funds funds inc(*mè funds Note 2025 2025 2025 2024 Incoming resources Grant5 191.931 139,455 1.193 1,760 334.339 191,931 139,455 1.193 1,760 334,339 175,777 141,457 1,556 982 319,772 Charitable 3Ctfvlties Fundraising Other income Total Resource5 expended Charitable activities 320,783 320 320,783 320 306,928 974 Fundr3i5in8 Other Total 321.103 321,103 307,902 Net In¢ome/{expendlturel beforè Snvestment Eain5lllossesl 13.236 13,236 11,870 Transfers between funds Net movement In fvnds 13,236 13.236 11,870 Total fund5 brou8ht forw•rd 154.471 154,471 142,601 Total funds carrled forward 167.707 167,707 154,471 Page 5
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 BALANCE SHEET Unrestrlrted funds incoffle fvnds Restricted Total funds Prlor Year funds Note 2025 2025 2025 2024 Current assets Cash at 8ank and in hand 188.284 188,284 176,784 Totsl currerf assets 188.284 188,284 158,762 Credltors: arnounts falllng due wlthln one year 20.577 20,577 22,313 Net currÈnt assets 167,707 167.707 154,471 Funds of the Charlty Resiricted income funds Unrestricted funds io 167.707 167,707 167,707 167.707 154,471 142,601 The financial statements were approved by the trustees on 27th November 2025 and signed on their behalf by: Celine Kicks Chair Person David Incoll Treasurer Pa6
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS I BASIS OF PREPARATION 1.1 Basls of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transattion value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared In accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reportin8 Stsndard applicable in the UK and Republic of Ireland IFRS1021 issued on 16 July 2014 and with the Charities Act 2011. 1.2 Goln8 conc•rn The trustees consider that the charity is a going concern and these accounts have been prepared on that basls. 1.3 Change of accountlng poll¢y The accounts present a true and fair view and the a¢countin8 pollcles adopted are those outlined in note 2. 1.4 Changes to aeeountlng estlmates No changes to accounting estimates have occurred in the reporting period. 1.5 MaterSal prlor year errors No materlal prior year errors have been identified in the reportin8 period. 2 ACCOUNTING POLICIES 2.2 Ineome Recognltlon of Income Income Is included in the Statement of Financial Activities ISOFAI when: i. the charity becomes entitled to the resources li. it is more likley than not that the trustees will receive the resources iii. The monetary value can be measured with sufficient reliability. Offsettln8 There has been no offsetting of assets and liabilities, or income and expenditure, unless required or permitted by the FRS 102 SORP or FRSIO2. Page 7
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS 2.2 Income lcontinuedl Grants and donation5 Grants and donations are only included in the SOFA when the general income recognition criteria are met. 2.3 ExpendlturÈ and Ilabllltles Uablllty reeo8nltlon Liabilities are recognised where it is a more likley than not that there Is a legal or tonstructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty- CreditOfS The charity has creditors which are measured at the settlement amounts less any trade discounts. Provlslons for Ilabllltles A liability is measured on reco8nition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obllgatlon at the reporting date. 2.4 Assets The charlty has no material assets other than the cash reserves which it held at the year end. Page 8
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS 3 ANALYSIS OF INCOME Unrestrirted Re5trirted lunds income fvnds Total Prlor Year fvnd5 funds 2025 2025 2025 2024 Donations & legacies Nursery grants Other grants Total 189,534 2,397 191,931 189,534 2,397 191,931 174,194 1,583 175,777 Charitsble activities Nursery fees Fundraising Other charitsblt a¢uvitles Total 132.127 1,193 9.088 142,408 132,127 1,193 9,088 142,408 134,057 1,5S6 8.382 143,995 Total Income 334,339 334,339 319,772 4 ANALYSIS OF GRANTS RECEIVED 2024 2024 Bradford MDC- Nursery Grants Early Years Apprentice grant Other grants 191,431 175,777 500 191,931 175,777 Pa8e 9
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL sTATEmEs 5 ANALYSISOF EXPENDITURE Unrestricted Restrirted Total funds Prior Year tunds 2024 funds income funds 2025 2025 2025 ExpendSture on ralslng funds Fundralslng costs 320 320 974 Total 320 320 974 Expendlture on Charltable activltles Salaries and wages Utllity costs Grant expenditure Administration costs 259.100 30,817 1,939 4,510 2,368 1,296 20.753 259,100 30,817 1,939 4,510 2,368 1.296 20,753 239,392 38,875 1,582 5,027 2,451 1,236 18,366 Equipment and Te50urces Professional fees Other cost5 Total 320,783 320,783 306,928 Total Expendlture 321,103 321,103 307,902 6 oEfAILS OF CERTAIP4 TYPES OF EXPENDITURE 6.1 Fees for examlnatlon of the accounts 2025 2024 Independent examiner's fees 1.296 1,236 1,296 1,176 7 Pald employees 2025 2024 Salaries and wages Social security costs Pension contributions 252.120 3,927 3,054 259,100 223,565 12,871 2,955 239,392 All employees relate to charitable actvities. No employees were paid in excess of £60,000 during the period. 2025 16 20Z4 16 Average head count in the year Plie 10
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMEKrs 8 CREDITORS AND ACCRUAL5 8.1 Analysls of creditors 2025 2024 Trade credltors Deferred income Atcruals Wages and PAYE 175 15,669 1,296 3.437 20,577 1,198 12,752 1,236 7,128 22,313 8.2 Deterred In¢omo 2024 2024 Grants recelved in advance 15,669 12,752 9 CASH AT BANK AND IN HAND 2025 2024 Bank deposlt account Bank current account 70.01)J 118,284 188,284 70,000 106,784 176,784 10 FUNDS OF THE CHARITY 2025 2024 Unrestrlrted funds at the beginnin8 of the period Net movement in funds during the perlod Unrestrlcted funds at the end of the period 154,471 13,236 167,707 142,601 11,870 154,471 Page li
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST 2025 DETAILED INCOME AND EXPENDITURE ACCOUNT ZOZ5 2024 Income Nursery fees Nursery grants Other grants Fundraising Srbacks & craft Sweatshirts Harden Memorial Hall hire Other income 132,127 189,534 2,397 1,193 S,327 1,112 889 1,760 334,339 134,057 174,194 1.583 1,556 5.814 1,036 60 1,472 319,772 Less: Expendlture Wages and salaries Penslon Contributions Equipment Grant expenditure Fundraising costs Rent Property repairs & Improvement Light & heat Rates and water Insurance Stationery Computer & website costs Telephone Refreshments Craft materials CRB & Ofsted costs Compliance costs Staff training Sundry expenses Subscriptions Cleaning Sweatshlrts Trip costs Accountancy fees 256,046 3,054 730 1,939 320 4,140 8.755 10,902 1,750 5,271 882 3,193 2,906 8,180 1,638 3S9 764 1,907 1,603 723 2,965 1,730 50 1,296 321,103 235,784 3,608 1.292 1,582 974 3.440 10,056 20,527 1,777 3,076 1,066 1,357 3,093 6,244 1,159 445 796 1,494 1,826 868 4.528 1,518 158 1,236 307,902 Surplus for the perfod 13,236 11,870 Pay 12