# **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** # **TRUSTEES' REPORT AND ACCOUNTS** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** Charity Registration No. 1043996 ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **CONTENTS** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** ||**Page**| |---|---| |**Report of the Trustees**|**1 to 3**| |**Independent Examiner's Report**|**4**| |**Statement of Financial Activities**|**5**| |**Balance sheet**|**6**| |**Notes to the accounts**|**7 to 9**| |**Detailed Statement of Financial Activities**|**10**| ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** ## **REFERENCE AND ADMINISTRATIVE DETAILS** The Trustees present their report with the financial statements of the charity for the year ended 31st August 2025 and confirm they comply with the requirements of the Charities Act 2011 and the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1st January 2019). ## **REFERENCE AND ADMINISTRATIVE DETAILS** |Charity registration no.||1043996|| |---|---|---|---| |Principal address||Portal Hall|| |||Church Lane|| |||Burghclere|| |||Newbury|| |||Berkshire|| |||RG20 9HX|| |Trustees|Chair|C Neal|| ||Secretary|G Avery|| ||Treasurer|T Moore|| |||H Lynch|| |||B Miles|| |||A Miles|| |||E Crew|Appointed 24/01/2025| |Independent examiner||Patricia Fox FCCA|| |||Figurefox Ltd|| |||36 Essex Road|| |||Basingstoke|| |||RG21 7TB|| Page 1 ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **TRUSTEES' REPORT (continued)** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** The charity is controlled by it's constitution that was adopted in 1997 as amended 30th September 1998, 1st October 1999 and 3rd June 2009. The Charity currently operates under the Model Constitution adopted in October 2014. ## **Recruitment, appointment, induction and training of new trustees** All trustees understand their duties and responsibilities as trustees and the need to act in the best interests of the Charity. At each AGM the existing trustees explain to the new trustees what is required of them, and appropriate literature is handed out to them. For roles such as treasurer, chair and secretary, the existing chairperson meets with prospective trustees to discuss their roles and responsibilities and the ascertain the appropriate skill level of the prospective trustees. Trustees are aware that they retain overall responsibility and control of the trustee recruitment, selection and induction process. ## **Organisational structure** Due to the nature and size of the Charity, the trustees form the management team and are responsible for all aspects of the day to day running of the Charity. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that the appropriate controls are in place to provide reasonable assurance against fraud and error. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives of the Charity** The enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. ## **Public benefit** The trustees confirm that they have regard to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the objectives and aims of the charity. ## **Activities** The group provides facilities to enable the requirements of the charitable objects to be met. ## **Acheivement and Performance** Burghclere Pre-School provides a fun and stimulating pre-school education for children aged between 2 and 5 years in a lovely village setting. The Charity has been running for over 30 years and is located within the Portal Hall at the centre of the village of Burghclere. The pre-school has performed well during this year. There has been a steady increase in the numbers of 2 year olds due to the expansion of government funding. Projected numbers for September 2026 are almost unprecedented, despite the re-opening of other local provisions. There has also been an intake of SEN children or existing children assessed throughout the year, who are supported by one-to-one staffing. Page 2 ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **TRUSTEES' REPORT (continued)** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** Pre-school staffing has remained a challenge, but recruitment has been successful, and the pre-school has maintained appropriate ratios throughout. Relevant and appropriate training has been, and continues to be, undertaken by relevant staff. The Chair of Trustees has undertaken Designated Safeguarding Lead training in order to support the staff. The relationship between the pre-school and the primary school continues to be a key focus for the pre-school manager, and the Pre-School Leavers now spend the first Wednesday of the month on the Primary School premises, accompanied by Pre-School staff, in an ongoing arrangement designed to support their transition into school. In addition, the Reception teacher at the Primary School has recently visited the pre-school and has already established relationships with siblings of existing Primary pupils. Opening times at the pre-school are 9am-3pm Monday to Friday (term-time) and we are able to offer 30 hours of funded childcare to those eligible. There is an early drop off time of 8:45am available which continues to be proving popular and is particularly attractive to working parents. These benefits have resulted in the setting having a greater appeal over other pre-schools in the area. Burghclere has had a fantastic intake and numbers are thriving. Ofsted inspected the preschool in March 2024 and delivered a “Good” rating, which is testament to the pre-school’s success and the commitment of both staff and trustees. Income from fundraising from diverse events throughout the year continues to support the Pre-School. New sponsors for raffles have been found, and the committee continues to direct their efforts in this direction, enabling the purchase and replacement of equipment, additional opportunities for the pupils, and support for the staff. ## **FINANCIAL REVIEW** ## **Reserves policy** The reserves policy of the Charity is to hold sufficient reserves to maintain the future establishment and development of the Pre School and Toddler Group. 11th May 2026 Approved by the order of the board of trustees on…..................and signed in its behalf by …................................. C Neal - Chair Page 3 ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM**
**1**
Fundraising activities
Charitable activities
Other income
Investment income
**3**
**Total incoming resources**
**EXPENDITURE ON**
Fundraising activities
Charitable activities
Other
Total
NET INCOME/(EXPENDITURE)
Total funds brought forward
**9**
TOTAL FUNDS CARRIED FORWARD||**Unrestricted**
**Funds**
**2025**
**£**
1,841
147,444
7,749
342|**Restricted**
**Total**
**Funds**
**Funds**
**2025**
**2025**
**£**
**£**
0
1,841
0 147,444
0
7,749
0
342
0 157,376
208
133,162
2,522
0 135,893
0
21,483
0
99,177
0 120,660|**Total**
**Funds**
**2024**
**£**
1,342
115,297
3,834
319|**Total**
**Funds**|**Total**| |---|---|---|---|---|---|---| |||||||| |||157,376
208
133,162
2,522||120,792
314
104,874
2,252||| |||135,893||107,440||| |||21,483
99,177||13,352
85,825||| |||120,660||99,177||| Page 5 ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **BALANCE SHEET** ## **AS AT 31ST AUGUST 2025** |**Notes**
**FIXED ASSETS**
Tangible assets
**6**
**CURRENT ASSETS**
Debtors
**7**
Cash at bank and in hand
**CREDITORS**
**Creditors: amounts falling due within one year**
**8**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**9**
**TOTAL NET ASSETS**
**THE FUNDS OF THE CHARITY**
**Unrestricted Funds:**
Unrestricted Funds
Restricted Funds
**TOTAL CHARITY FUNDS**||**Unrestricted**
**Funds**
**2025**
**£**
6,066
929
116,005|**Restricted**
**Total**
**Funds**
**Funds**
**2025**
**2025**
**£**
**£**
0
6,066
0
929
0 116,005
0 116,934
0
(2,339)
0 114,595
0 120,660
0 120,660
120,660
0
120,660|**Restricted**
**Total**
**Funds**
**Funds**
**2025**
**2025**
**£**
**£**
0
6,066
0
929
0 116,005
0 116,934
0
(2,339)
0 114,595
0 120,660
0 120,660
120,660
0
120,660||**Total**
**Funds**|**Total**| |---|---|---|---|---|---|---|---| ||||||||| |||||||**2024**
**£**
8,588
3,933
88,636|| |||116,934
(2,339)||||92,569
(1,980)|| |||114,595||||90,589|| |||120,660||||99,177|| |||120,660||||99,177|| |||||||99,177
0|| |||||||99,177|| The financial statements were approved by the Board of Trustees on …................... and were signed on its behalf by: …................................. C Neal - Chair Page 6 **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** ## **1 ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2015)', Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income and Endowments** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Equipment - Straight line over 3 years Buildings - No depreciation ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Pensions** The Charity operates a workplace pension which is a defined contribution scheme. Employees are automatically enrolled or able to opt into the pension scheme subject to current auto enrolment guidelines. ## **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 purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |**2**
**INCOME AND ENDOWMENTS**
Fundraising events
Funds received - LEA Funding
Funds received - non funded
Other income
**3**
**INVESTMENT INCOME**
Bank account interest|**2025**
**£**
1,841
136,384
11,060
7,749
157,034
342|**2024**
**£**
1,342
106,358
8,939
3,834| |---|---|---| |||120,473| |||319| Page 7 **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** **NOTES TO THE ACCOUNTS (continued)** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** ## **4 TRUSTEES' REMUNERATION AND BENEFITS** No remuneration was paid to any trustee during the year, nor for the year ended 31st August 2024, in relation to duties performed in relation to the position as trustees. Details of salaries paid for work not relating to their role as trustees are noted under related party disclosures. ## **Trustees' expenses** Sundry expenses of £38.60 H Lynch during the year. during the year (2024: £17.49 to V Benjamin and £163.00 to H Lynch) - **5 STAFF COSTS** |Wages and salaries
Social security costs
Pensions
Temporary staff
The average number of employees during the year was as follows:
Pre-school staff - full time equivalent
No employees received emoluments in excess of £60,000
**6**
**TANGIBLE FIXED ASSETS**
**COST**
At 1st September 2024
Additions
Disposals
**At 31st August 2025**
**DEPRECIATION**
At 1st September 2024
Charge for the year
Disposals
**At 31st August 2025**
**NET BOOK VALUE**
**At 1st September 2024**
**At 31st August 2025**|**2025**
**£**
103,004
7,749
1,696
0
112,449
7
**Buildings &**
**Equipment**
**£**
14,001
0
0
14,001
5,413
2,522
7,935
8,588
6,066|**2024**
**£**
75,541
3,834
1,126
5,145| |---|---|---| |||85,646| |||8| |||| Page 8 ## **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **NOTES TO THE ACCOUNTS (continued)** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** |**7**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Payroll, taxation and social security
Other debtors
**8**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Payroll, taxation and social security
Accruals
Other creditors
**9**
**MOVEMENT IN FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund|**2025**
**2024**
**£**
**£**
16
141
0
3,382
913
410
929
3,933
96
1,673
1,393
0
850
0
0
307
2,339
1,980
**At 31.8.24**
**Net At 31.8.25**
**movement**
**in funds**
**£**
**£**
**£**
99,177
21,483
120,660|**2024**
**£**
141
3,382
410| |---|---|---| |||3,933| |||1,673
0
0
307| |||1,980| ||99,177
21,483
120,660|| ||**Incoming**
**Resources Movement**
**Resources expended**
**in funds**
**£**
**£**
**£**
157,376
135,893
21,483|| ||157,376
135,893
21,483|| ## **10 RELATED PARTY DISCLOSURES** Trustees are considered to be the ultimate controlling party of the Charity by virtue of their ability to act in concert in relation to operational and financial policies of the Charity. The charity paid a gross salary of £23,333 to H Lynch during the year (2024: £21,625) Page 9 **BURGHCLERE PRE- SCHOOL AND TODDLER GROUP** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31ST AUGUST 2025** |**INCOME AND ENDOWMENTS FROM**
**Activities for generating funds**
Fundraising events
Funds received - LEA Funding
Funds received - non funded
**Investment income**
Bank interest received
**Other income**
Employment allowance
**Total incoming resources**
**EXPENDITURE ON**
**Fundraising activities**
Raising funds
**Charitable activities**
Wages
Social security
Pensions
Temporary staff
Rent, rates and water
Insurance
Telephone
Sundries
Milk & Catering
Equipment
Consumables
Administration
Staff training
Staff welfare
Travel
Bad debts
**Governance costs**
Bookkeeping
Independent examiner's fee
**Other resources expended**
Plant and machinery depreciation
Total resources expended
NET INCOME/(EXPENDITURE)|**Total**
**Funds**
**2025**
**£**
1,841
136,384
11,060
149,284
342
7,749
157,376
208
103,004
7,749
1,696
0
5,550
838
152
1,024
1,022
866
1,723
2,962
1,354
814
154
16
128,924
3,389
850
4,239
2,522
135,893
21,483|**Total**
**Funds**
**2024**
**£**
1,342
106,358
8,939|**Total**
**Funds**|**Total**| |---|---|---|---|---| |||116,639
319
3,834||| |||120,792
314
75,541
3,834
1,126
5,145
5,566
742
142
1,796
654
188
1,774
3,239
1,383
0
39
0||| |||101,169
2,855
850||| |||3,705
2,252||| |||107,440||| |||13,352||| Page 10