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 A￿1vmEs
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
Pa￿6

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 sTATEmE￿s
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