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2025-07-31-accounts

REGISTERED CHARITY NUMBER: 1041079

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2025 for Walkington Pre-School

Walkington Pre-School

Contents of the Financial Statements For the Year Ended 31 July 2025

Page
Report of the Trustees 1 - 4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statement 8- 10
Detailed Statement of Financial Activities 11

Walkington Pre-School

Report of the Trustees For the Year Ended 31 July 2025

The trustees present their report with the financial statements for the year ended 31 July 2025. The trustees have adopted the provisions of the Statement of Recommended practice (SORP) ‘Accounting and Reporting by Charities’ issues in March 2005.

REFERENCE AND ADINISTRATIVE DETAILS Registered Charity number 1041079

Principal Address

Walkington Pre-School The Playing Fields Beech View Walkington

Trustees

Mrs A Floater Mrs E Whiting Ms J Rossi Mrs M Fletcher Mrs C A Morris Mrs K Dearing Mrs L Thomas Mrs R Seddon Dr A Berry Mrs D Kirkwood Mrs C Bagshaw Mrs C Glasby Mrs K Kelly Mrs J Rozenbroek Mrs L Gilbertson Mrs A Clarke Mrs J DeMoulpied Mrs E Bird

Chair

Vice Chair – resigned 21[st] August 2025 Secretary – resigned 4[th] November 2024 Trustee – resigned 23[rd] October 2024 Treasurer

Trustee – resigned 23[rd] October 2024 Trustee – resigned 23[rd] October 2024 Trustee – resigned 23[rd] October 2024 Trustee – resigned 23[rd] October 2024 Trustee – resigned 23[rd] October 2024 Trustee Trustee

Trustee – resigned 23[rd] October 2024 Trustee – appointed 4[th] November 2024 Trustee – appointed 23[rd] October 2024 Trustee – appointed 23[rd] October 2024 Trustee – appointed 23[rd] October 2024 Trustee – appointed 23[rd] October 2024

Independent Examiner

Stephen Baker ACA MAAT Westlands Chartered Accountants McMillan House 6 Wolfreton Drive Anlaby HU10 7BY

Walkington Pre-School

Report of the Trustees For the Year Ended 31 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The Pre-School Manager is responsible for the day to day running of the Pre-School. The remaining four-strong staff team are primarily involved in the childcare operation. The Committee, which meets monthly, supports the Pre-School Manager and makes key decisions around fees, fundraising and marketing.

If a vacancy should arise, then the applicant should contact the organisation directly with any questions.

Organisational structure

We are a charity run by a voluntary committee made up of past and current parents (trustees). The Pre-School Manager and Registrar sit on the committee together with a Chair, Vice-Chair and Treasurer. Parents are invited to join the committee at the AGM held in September or October.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are put in place to provide reasonable assurance against fraud and error.

Walkington Pre-School

Report of the Trustees For the Year Ended 31 July 2025

OBJECTIVES AND ACTIVITIES Objectives and aims

We are a registered charity working to enhance the development of children under statutory school age, our aim being to prepare children effectively both socially and academically, for school life. We do this within a safe, secure and stimulating environment and work within a framework which ensures equality of opportunity for all children and families. We welcome children between the ages of 2.5 and 5 years.

Our highly experienced team provides a high ratio of adults to children. Our team is passionate and dedicated and with all four members having served a minimum of five years at the Pre-School, staff turnover is exceptionally low.

Our focus is to prepare and equip our children with all the necessary skills ahead of their school journey. For us this includes social as well as academic skills. We deliver a specially tailored curriculum leading to early learning goals and we do this with a strong over-arching emphasis on ‘having fun’. We pride ourselves on delivering individual care and attention to our children, which is made possible by a high ration of adults to children. All our children have the support of an individual key person and we invite and encourage families to be directly involved in the activities of the group, and in their own child’s progress. In addition, we regularly fund extra-curricular activities and visits from external suppliers to enhance our children’s learning experience. With weekly football coaching to unusual animal visits, we also invite professionals to interact with the children, from the dentist to the police.

Located within the small village of Walkington, our setting is truly integrated with our local community. This is evident from the on-going support we receive from the village community, from volunteers to fundraising activity. We are pleased the Pre-School is reporting a surplus of funds.

Public Benefit

The trustees have given due consideration to the Charity Commission published Guidance on the Operation of the Public Benefit Requirement and believe that the provision of pre-school learning, as stated in the objectives of the charity, meet the requirement.

ACHIEVEMENT AND PERFORMANCE

First and foremost we are proud of the children we care for. Being part of the team that shapes not just their futures, but their personalities and the confidence in themselves, is our greatest achievement. Seeing our children make the transition seamlessly and confidently to start their school lives, we enjoy a close relationship with our local Primary School and the feedback we consistently receive from the Headteacher and staff confirms that we are meeting our aims as a setting and delivering our promise to the children and their families in ensuring they are well prepared for school. Additionally, we are very proud to be such an integral part of our community and of our hardworking, committed team. Our sector regulator, Ofsted has rated us as a “Good” provider, and whilst we strive for excellence in everything we do, we are immensely proud of this achievement.

Walkington Pre-School

Report of the Trustees For the Year Ended 31 July 2025

FINANCIAL REVIEW

Reserves policy

The charity is working on a reserves policy to cover their contractual agreements.

Fraud Risk

During the period and the previous period, the trustees are happy they have taken the necessary relevant steps to prevent fraud.

Approved by order of the trustees on……………………………………….and signed on its behalf by:

……………………………………………………. Mrs A Floater - Chair

Independent Examiner’s Report to the Trustees of Walkington Pre-School

Independent Examiner’s report to the Walkington Pre-school

I report on the accounts of the charity for the year ended 31[st] July 2025, which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 Trust as required by section 130 of the Act; or

(2)the accounts do not accord with those records; or

(3)the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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.

Stephen Baker ACA MAAT Westlands Chartered Accountants McMillan House 6 Wolfreton Drive Anlaby HU10 7BY

Walkington Pre-School

Statement of Financial Activities

for the Year Ended 31 July 2025

Note
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
Incoming resources from charitable
activities
Grants
Total income
RESOURCES EXPENDED
Costs of generating funds
Costs of generating voluntary income
2
Fundraising trading: costs of goods
Charitable activities
Governance costs
Total expenditure
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds £
Restricted funds £
Total 2025
£
Total 2024
£
90,021
-
90,021
106,545
-
-
-
1,000
90,021
-
90,021
107,545
72,450
-
72,450
81,667
2,271
-
2,271
852
1,449
-
1,449
1,190
76,170
-
76,170
83,709
13,851
-
13,851
23,836
-
-
-
-
108,311
-
108,311
84,475
122,162
-
122,162
108,311

The notes form part of these financial statements Walkington Pre-School

Balance Sheet

At 31 July 2025

Note
Current assets
Debtors
5
Cash at bank and in hand
Creditors: Amounts falling due within one year
6
Net current assets
Total assets less current liabilities
Net assets
Funds of the charity:
7
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
£
2024
£
336
-
122,326
108,811
122,662
108,811
(500)
(500)
122,162
108,311
122,162
108,311
122,162
108,311
122,162
108,311
-
-
122,162
108,311

The financial statements were approved by the Board of Trustees on……………………….and were signed on its behalf by:

…………………………………………………….

Mrs Claire Morris

The notes form part of these financial statements

Walkington Pre-School

Notes to the Financial Statements For the Year Ended 31 July 2025

1. ACCOUNTING POLICIES

Accounting Convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to financial statements.

2. COSTS OF GENERATING VOLUNTARY INCOME

31/07/25 31/07/24
£ £
Support costs 72,450 81,667

3. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Walkington Pre-School

Notes to the Financial Statements

For the Year Ended 31 July 2025

4. STAFF COSTS

31/07/2025 31/07/2024
£ £
Wages and salaries 62,340 68,269
Pension 2,990 3,301
65,330 71,570
The average monthly number of employees during the year was as follows:
31/07/25 31/07/24
Full time staff 4 4
No employees received emoluments in excess of £60,000.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/07/2025 31/07/2024
£ £
Other debtors 336 -
336 -
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/07/2025 31/07/2024
£ £
Trade creditors - -
Taxation and social security - -
Other creditors 500 500
500 500

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7. MOVEMENT IN FUNDS
Unrestricted funds – general fund
Restricted fund
31/07/2024
£
Net movements in
funds £
31/07/2025
£
108,311
13,851
122,162
-
-
-
108,311
13,851
122,162

Walkington Pre-School

Notes to the Financial Statements For the Year Ended 31 July 2025

Net movement in funds, included in the above are as follows:

Funds
General funds
Restricted
Incoming
resources
General
£
Resources
expended
£
Extraordinary
£
Movement
£
90,021
76,170
-
13,851
-
-
-
-
90,021
76,170
-
13,851

8. PARTY DISCLOSURES

Several of the trustees have children who attend the pre-school sessions, this is at a non-preferential rate.

Walkington Pre-School

Detailed Statement of Financial Activities

For the Year Ended 31 July 2025

INCOMING RESOURCES
Voluntary Income
Session fees
Funding
Fundraising income
Bank interest
Gifts in kind
Incoming resources from charitable activities
Grants
Total incoming resources
RESOURCES EXPENDED
Fundraising trading: costs of goods sold and other costs
Purchases
Management
Wages
Pension
Rent and rates
Insurance
Telephone
Sundry costs
Staff Training
Repairs and renewals
Governance
Accountancy and professional
Total Resources expended
Net Income
31/07/2025
£
31/07/2024
£
16,430
16,301
69,296
85,183
2,956
4,080
920
532
419
449
90,021
106,545
-
1,000
-
-
-
1,000
2,271
852
62,340
68,269
2,990
3,301
3,643
3,643
944
1,200
792
935
1,575
1,215
106
450
60
2,654
72,450
81,667
1,449
1,190
76,170
83,709
13,851
23,836