**Registered Charity No: 1045977**
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP ACCOUNTS**
## **FOR THE YEAR ENDED 31 JULY 2025**
**EKW GROUP 1 Pavilion Square Cricketers Way Bolton BL5 3AJ**
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP FOR THE YEAR ENDED 31 JULY 2025**
## **CONTENTS**
||Page|
|---|---|
|Independent Examiner’s Report|1|
|Trustees’ Annual Report|2-4|
|Receipts and Payments Account|5|
|Statement of Assets|6|
|Notes to the Accounts|7|
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP FOR THE YEAR ENDED 31 JULY 2025**
I report on the accounts of Brighter Bunnies Pre School Playgroup for the year ended 31 July 2025, which are set out on pages 5-7.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the act”). The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under section 145 of the 2011 Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5)(b) of the Act; and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general directions given by the Charity Commissioners. An independent examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all evidence that would be required under an audit, and consequently no audit opinion is expressed on the accounts for the year ended 31 July 2024.
## **Independent examiner’s statement**
I have completed my examination and can confirm that, no material matters have come to my attention which give me cause to believe that in any material respect:
- The accounting records were not kept in accordance with section 130 of the Charities Act; or
- The accounts did not accord with the accounting records; or
- The accounts did not comply with the applicable requirements concerning the form and content of the 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.
**Sara Brassington FCCA 22/05/2026**
**EKW Group 1 Pavilion Square Cricketers Way Bolton**
**BL5 3AJ** ISY L PRE SCHOOL PLAYGRO
Page 1
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2025**
## **AIMS AND OBJECTIVES**
The aims of the pre school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
(c) Instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
## **REVIEW OF THE YEAR & GOING CONCERN**
The year started with 20 children on roll in September 2024 rising to 23 by the end of the year in July 2025. 8 children were in receipt of 30-hour funding, 7 in receipt of 15-hour funding, 4 in receipt of twoyear-old disadvantaged funding and 3 in receipt of two-year working funding. Only one child was paying privately for two sessions each week.
The Government now offers funding across the board for most children, so private sums are rarely charged. However, the funding provided only equates to £4.96 an hour, less than £15 a session and twoyear funding £7.48, whereas privately pre-school was charging £23 for a three-hour session which was highly competitive within the area. This is a huge area of concern for the charity going forward with the increased costs of employee minimum wage and significant increases in utility costs. Children attending age 3 are mostly no longer toilet trained until age 3.5 and this requires more staff intervention than previous years for this age group which the funding does not reflect so although the charity had the same amount of staff for the same amount of children, employees feel more stretched and challenged and this is a worry for the future.
The charity remains highly dependent on funding being renewed by the families of pre-school attendees. During the year, the charity missed out on funding approximating to £2,300 due to missed applications. This has operational impacts in that children experiencing disruption in pre-school attendance require additional support in resettling.
The Charity is increasingly concerned about the growing number of SEND children presenting year on year and the increasing delays in being seen by other professionals and support being received. This is placing a huge demand on the pre-school to undertake more applications for help, funding, assistance and support for the child and other services are similarly inundated and Paediatrician waiting times are now over a year alone. The charity employed a previous member of staff from January 2025 using inclusive funding to provide 121 support for children with Autism. Of the children in the setting, the majority are behind where staff would expect them to be for their ages in their development and learning and this places greater pressure on staff to help them work towards their learning goals. Engagement with parents regarding home learning to support their child is extremely low. Of 23 children on roll, 12 of them were on Wellcomm which is a specialist assessment undertaken after a termly assessment against the early years’ foundation stage goals when a child is significantly behind in communication and language skills which then requires more intense interactions and interventions. The charity has never seen so many children behind in their learning and development in pre-school previously and it is a significant
Page 2
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP**
# **TRUSTEES’ REPORT CONTINUED FOR THE YEAR ENDED 31 JULY 2025**
concern in terms of sustainability and being able to continue to offer the required support needed within the current funding received.
The Charity held its annual Christmas fundraiser week which raised £676, a reduction from the previous year of £728 and over £1,000 in previous years. This fundraiser also included sales of old toys and commission from photographs but other than a small amount for weighing in clothes the charity’s fundraising was extremely challenging and despite much effort from staff and trustees with donations and expense, very few parents (around 30%) donated items or bought raffle tickets or did sponsor forms in comparison to previous years. Parents were reminded that pre-school only does one fundraiser a year and that this enables the charity to provide free snacks for the children which other settings now charge for along with other ‘consumables’. It was discussed at a recent committee meeting that this is something the charity may need to start doing to be more sustainable.
## **ACHIEVEMENTS AND FUTURE DEVELOPMENTS**
Our YouTube channel has 535 subscribers and the charity still shares updates on social media platforms, X, Instagram and Facebook, however, it is becoming harder to make time to share relevant posts because the pre-school has increasing numbers of special educational needs children (SEND) whom require more 121 provision and support and it is becoming difficult to do group work without significant disturbances and adjustments for individual learning.
The pre-school enjoyed a school year end trip to Delamere Forest as part of their bringing learning to life and open days were organised for Mother’s Day and Father’s Day which were well attended and enjoyed.
## **FUNDING AND RESERVES POLICY**
The main sources of funding come from attendance fees which are unrestricted funds and from the government which are restricted funds. The government income and the apprenticeship grants are the only restricted income.
The charity sets a budget each year based on the number of children who are signed up for the sessions beginning in September. These budgets are assessed and monitored at the regular Trustee meetings and any shortfalls in funding identified. Where funding shortfalls are evident, the Trustees endeavour to obtain new sources of funding to bridge the gap or adjust spending where required. The charity aims to keep cash reserves equivalent to a minimum of 3 months’ expenditure. The Trustees consider this to be a prudent and adequate policy based on their knowledge of the charity.
## **CONSTITUTION AND GOVERNANCE**
The Charity is governed in accordance with the Model Pre-school Constitution 2011 adopted by the Preschool Learning Alliance dated 2 August 2016.
Trustees are personally recruited at the AGM as required and are appointed in accordance with the constitution. The Trustees meet a minimum of 3 times per annum, including at the AGM, to discuss the charity’s day to day performance, deal with any issues and ensure it continues to achieve its stated objectives.
Training for Trustees is available through the Pre-School Alliance and this is reviewed annually to ensure the Trustees’ training needs are met and they have the up-to-date skills and knowledge to fulfil their role.
In setting the Charity’s policy and planning its activities, the Trustees have considered the Charity Commission’s general guidance on public benefit.
The accounts have been drawn up on a receipts and payments basis which is consistent with the previous year.
Page 3
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP**
# **TRUSTEES’ REPORT CONTINUED FOR THE YEAR ENDED 31 JULY 2025**
This report was approved by the Trustees on 28/05/2026 and signed on their behalf by:
Debra Parr
(Trustee, Chair Person and nominated person for Ofsted)
**Trustees Elected: Mr Christopher David Houghton (Treasurer) Mrs Debbie Crossley (Committee member) Ms Charlotte Chadwick (Committee member) Mrs Margaret Johnson (Committee member) Mrs Sandra Simm (Secretary) Ms Debra Parr (Chair & nominated person for Ofsted)**
**Bankers: Santander Bank, Bootle, Merseyside Charity Registration Number: 1045977 Principal Address: Rear 5 – 7 School Street Westhoughton Bolton BL5 2BG**
Page 4
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025**
|**2025**
**2025**
**2025**
**Un-restricted**
**Restricted**
**Total**
**£**
**£**
**INCOME RECEIPTS**
**General Charitable Activities**
Attendance fees
**3,663**
**-**
**3,663**
Registration fees
**480**
**-**
**480**
Government funding
**89,300**
**-**
**89,300**
Uniform
**115**
**-**
**115**
Christmas and leavers parties
**997**
**-**
**997**
Photos
**50**
**-**
**50**
Apprenticeship Grant
**-**
**1,000**
**1,000**
**Fundraising**
Christmas Fayre
Other
**Investment**
Bank interest received
**-**
**625**
**54**
**-**
**-**
**-**
**-**
**625**
**54**
**Total Income Receipts**
**95,284**
**1,000**
**96,284**
**EXPENDITURE PAYMENTS**
Purchases
Wages and salaries
Pensions
Staff training & welfare
Rent, rates, heat & light
Insurance
Repairs
PPS,
Computer,
Telephone,
Subscriptions
**6,510**
**68,757**
**1,015**
**1,111**
**13,714**
**510**
**2,226**
**2,663**
**-**
**1,000**
**-**
**-**
**-**
**-**
**-**
**-**
**6,510**
**69,757**
**1,015**
**1,111**
**13,714**
**510**
**2,226**
**2,663**
Travel & subsistence
Advertising
Accountancy & legal
**695**
**-**
**1,644**
**-**
**-**
**-**
**695**
**-**
**1,644**
Team Building
**-**
**-**
**-**
Charitable donations
Depreciation
**-**
**3,438**
**-**
**-**
**-**
**3,438**
**Total Expenditure Payments**
**102,283**
**1,000**
**103,283**
**Net Surplus/(Deficit)**
**(6,999)**
**0**
**(6,999)**|2024
Total
£
5,131
580
75,881
135
260
121
500
728
1,670
48
85,054
5,349
60,739
1,081
50
11,514
1,103
999
2,127
262
298
1,398
121
178
3,473
88,692
(3,638)|
|---|---|
**The notes on page 7 form part of the accounts**
Page 5
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP STATEMENT OF ASSETS AS AT 31 JULY 2025**
|Accumulated fund at 1 August 2024
**Note**
Surplus/(deficit) of receipts and payments
**Accumulated fund at 31 July 2025 -**
**Unrestricted**
**3**
**REPRESENTED BY:**
**Fixed Assets**
**Debtors – deposit paid for premises**
**Creditors – PAYE/pensions balance**
**Creditors – accruals**
**Cash and bank balances**
**Total assets at 31 July 2025**|**2025**
**£**
**26,925**
**(6,999)**
**19,926**
**3,487**
**1,650**
**(291)**
**(1,632)**
**16,712**
**19,926**|2024
£
30,563
(3,638)
26,925|
|---|---|---|
|||6,926
1,650
(201)
(432)
18,982
26,925|
**The notes on page 7 form part of the accounts**
Page 6
## **BRIGHTER BUNNIES PRE SCHOOL PLAYGROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025**
1. The accounts have been recorded and prepared on the receipts and payments basis.
2. For the purpose of presenting these accounts to the Charities Commission, they will be examined by a qualified external accountant who is independent from the Charity and the Trustees.
3. The charity’s closing funds at 31 July 2025 are all unrestricted, with all the incoming restricted income having been spent during the year.
Page 7