2025-08-31-accounts - Balderton Pre-School

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AGM – Report

The accounts for the year ending 31[st] August 2025 have been received and show a profit of £60,683, ultimately improving our capital position further.

A summary of this is as follows;

In total, parental and local government income increased by 1.7% - we note parental income dropped but this was the legacy changes to government funding we saw in 2024 playing out
Whilst staff costs were contained as much as possible the April 2025 changes to minimum wage and Employer National Insurance contributions played a big part in the increases we had to pay
Broadly, the majority of costs were the same as 2024, although the site improvement (garden pergola and canopy) costs are covered off in building alterations
Within notes, section 8, we see Accruals and Deferred Income increase by nearly £25,500. This figure represents Nottingham County Council/Government Childcare Funding being paid at the end of August 2025 for the qualifying children due to start in September 2025.
We remain mindful that the final year of our five-year rental payment is presented within the accounts with no accruals within the leasing agreement that further improves our capital position. Whilst we are hopeful, after discussions with Nottingham County Council, we will receive another five-year lease, we still await official confirmation – when we do, this will be presented as another accrual in next year’s accounts.

The year up to August 2025 was one of sadness and joy – we covered it last year, but it was Christine’s Hopkin’s last year as Chair but it simultaneously also represented the opportunity for the committee to reset and have our new chair person, Linda Sargisson at the realm, who has settled into the role providing Katie and Emma and all the staff, with lots of support and guidance. We would also like to thank all the other Committee members as well as our wonderful staff who have worked tirelessly to keep the preschool running to its very best.

REGISTERED CHARITY NUMBER: 1046985

`REPORT OF THE TRUSTEES AND`

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BALDERTON PRE-SCHOOL

Duncan & Toplis Limited
14 London Road
Newark
Nottinghamshire
NG24 1TW

BALDERTON PRE-SCHOOL

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 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 Financial Statements`	`7`	`to`	`11`
`Detailed Statement of Financial Activities`		`12`

BALDERTON PRE-SCHOOL

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025`

The trusteespresenttheir reportwith the financialstatementsof the charityfor the year ended 31 August 2025.The trustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheir accountsin accordancewith the FinancialReportingStandardapplicablein the UK and Republicof Ireland (FRS 102)
(effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

TheaimsofthePreSchoolaretoenhancethedevelopmentandeducationofchildrenprimarilyunderstatutoryschoolage by
encouraging parents to understand and provide the needs of their children through community groups and by:

(a)offeringappropriateplay,educationandcarefacilities,familylearningandextendedhoursgroups,togetherwiththeright of
parentstotakeresponsibilityforandtobecomeinvolvedintheactivitiesofsuchgroups,ensuringthatsuchgroups offer
opportunities for all children whatever their race, culture,  religion, means or ability;

(b) encouragingthe study of the needs of such childrenand their familiesand promotingpublic interestin and recognitionof such
needs in the local areas;

  (c) instigating and adhering to and furthering the aims and objectives of the Pre School Learning Alliance.

`Public benefit`

TheCharity'smainactivitiesarerunninggroupsandoutingsforchildren.InordertoachievethisthePreSchoolhasanumber of
powers which are listed in the constitution and summarised below:

  to provide accommodation and equipment;

  to raise money to pay for the Pre School's activities;

  to make such payments as shall be necessary.

ThetrusteesconfirmthattheyhavereferredtotheguidancecontainedintheCharityCommission'sgeneralguidanceon public
benefitwhen reviewingthe Trust'saims and objectivesand in planningfutureactivitiesand settingthe grantmakingpolicyfor the
year.

`ACHIEVEMENTS AND PERFORMANCE`

`Charitable activities`

Thetrusteesnotethatincomeincreasedatagreaterratethanexpenditureintheyearto31August2025whichresultedin an
excess expenditure of £60,683.

Feeincomefromparentsdecreasedthisyearbecauseofdecreasedattendancenumbers.Thesehavebeenregulatingback to
normalnumberssincethe easeof covidrestrictions.Fee incomefromNottinghamshireCountyCouncilincreasedthis year.This is
duetoachangeinthecriteriaforchildrenwhoqualifyfor15hoursoffreegovernmentfunding.ThePre-Schoolsupports free
childcare funding available from the government.

- Holiday Clubs (which cater for both Pre-School and Acorn children) the numbers attending remained similar.

-Governmentfundswerereceivedthroughoutthe yearand amountsreceivedwerehigherthanlastyearas it is basedon criteria
which changed in April.

The Statementof FinancialActivitiesindicatesTotal IncomeResourcesof £458,539(2024: £450,466)and Total Resources Expended
of £397,856 (2024: £375,624).

`FINANCIAL REVIEW`

`Reserves policy`

All reservesheldby the Charityare heldas unrestrictedgeneralfunds.As at 31 August2025the reservestotalled£218,077 (2024:
£157,394).The Charitycan use the fundsin any waypermittedby the constitutionwhichare necessaryor desirableto enable the
Pre-School to achieve its aims.

Thetrusteeswishtomaintainanappropriatelevelofreservestoprotectagainstfluctuatinglevelsofincomeandto provide
ongoing repairs and improvements to the buildings.

`FUTURE PLANS`

The trusteesplan to continueenhancingthe developmentand educationof the childrenand deliverthe best standardof childcare
while continuing to increase the number of children in attendance at the Pre-School and out of school club.

Page 1

BALDERTON PRE-SCHOOL

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

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

Thecharityiscontrolledbyitsgoverningdocument,a constitutionoriginallydrawnupin2011andamendedandapprovedon 18
May 2015, and constitutes an unincorporated charity.

`Recruitment and appointment of new trustees`

The trustees are those who make up the Committee.

The charity also has Members, divided in to two groups as follows:-

(1)FamilyMembership- parentsorguardiansofallchildrenwhoattendanygrouprunbythePreSchoolwishingtosupport the
aims of the Pre School. They are entitled to one vote at any General Meetings.

(2)AffiliateMembership-opentothoseindividuals,organisationsorotherbodiesinterestedinsupportingtheaimsofthe Pre
School. They are entitled to one vote at any General Meetings.

Appointment of trustees is governed by the constitution as follows:-

There will be a minimum number of 5 trustees and a maximum number of 12, consisting of:

  (a) a Chair, a Treasurer and a Secretary;

  (b) not less than 2 not more than 9 other elected trustees; and

  (c) optionally a further 3 trustees can be co-opted at any time after the AGM (Annual General Meeting).

Thetrusteein(a)and(b)aboveshallbeelectedforoneyearattheAGM.Retiringtrusteesareeligibleforre-electionunless they
havealreadyservedontheCommitteeinanycapacityfortenconsecutiveyears.Co-optedmembersin(c)abovemayjoinat any
timeontheinvitationoftheCommitteebutshallretireatthenextAGM.Noco-optedmembershallserveformorethan 6
consecutive years.

Not less than two weeks before the date of the next AGM each Member shall be sent a form which any Member wishing to stand  as
a candidatefor electionto the Committeemust completeand return to Secretaryto indicatetheir willingnessto act as a member  of
the Committee if elected.

AttheAGMtheprospectivenewelectedmembersoftheCommitteewillbethosecandidatesreceivingthehighestnumber of
votesfromtheMembers,up toa maximumof12electedCommitteemembersin total.At thefirstCommitteemeeting following
theAGMatwhichthenewlyelectedmembersoftheCommitteeareelectedtheyshallchoosefromamongsttheirnumber the
members who will act as Chair, Treasurer and Secretary.

`Risk management`

Thetrusteeshavea dutyto identifyand reviewthe risksto whichthe charityis exposedand to ensureappropriatecontrolsare in
place to provide reasonable assurance against fraud and error.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

Wolfit Avenue
Balderton
Newark
Nottinghamshire
NG24 3PQ

`Trustees`

C Hopkins (resigned 31.5.2025)
L Ward
L J Sargisson (Chair)
T Walker
L Burmpton (appointed 9.6.2025)
H Barker

Page 2

BALDERTON PRE-SCHOOL

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025`

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Independent Examiner`

Duncan & Toplis Limited
14 London Road
Newark
Nottinghamshire
NG24 1TW

Approved by order of the board of trustees on 4 June 2026 and signed on its behalf by:

L J Sargisson - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BALDERTON PRE-SCHOOL

`Independent examiner's report to the trustees of Balderton Pre-School`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofBaldertonPre-School(theTrust)fortheyear ended
31 August 2025.

`Responsibilities and basis of report`

As the charitytrusteesof the Trust you are responsiblefor the preparationof the accountsin accordancewith the requirements of
the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

`Independent examiner's statement`

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody.IcanconfirmthatI am
qualifiedto undertakethe examinationbecauseI am a member of the Associationof CharteredCertifiedAccountants,which is one
of the listed bodies.

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith 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 concernsand have come across no other matters in connectionwith the examinationto which attentionshould be drawn
in this report in order to enable a proper understanding of the accounts to be reached.

S SHAW FCCA

Duncan & Toplis Limited
14 London Road

Newark
Nottinghamshire
NG24 1TW

4 June 2026

Page 4

BALDERTON PRE-SCHOOL

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`

`2025` `Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Charitable activities` `Charitable activities` `458,294` `Investment income` `2` `245` `Total` `458,539` `EXPENDITURE ON` `Charitable activities` `Charitable activities` `397,856` `NET INCOME` `60,683` `RECONCILIATION OF FUNDS` `Total funds brought forward` `157,394` `TOTAL FUNDS CARRIED FORWARD` `218,077`	`2024` `Total` `funds` `£` `449,845` `621`
	`450,466`
	`375,624`
	`74,842` `82,552`
	`157,394`

The notes form part of these financial statements

Page 5

BALDERTON PRE-SCHOOL

`BALANCE SHEET 31 AUGUST 2025`

`2025` `Unrestricted` `fund` `Notes` `£` `CURRENT ASSETS` `Debtors` `7` `5,537` `Cash at bank and in hand` `247,349` `252,886` `CREDITORS` `Amounts falling due within one year` `8` `(34,809)` `NET CURRENT ASSETS` `218,077` `TOTAL ASSETS LESS CURRENT LIABILITIES` `218,077` `NET ASSETS` `218,077` `FUNDS` `10` `Unrestricted funds` `218,077` `TOTAL FUNDS` `218,077`	`2024` `Total` `funds` `£` `5,488` `159,942`
	`165,430` `(8,036)`
	`157,394`
	`157,394`
	`157,394`
	`157,394`
	`157,394`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon4 June2026andweresignedon its
behalf by:

L J Sargisson - Trustee

The notes form part of these financial statements

Page 6

BALDERTON PRE-SCHOOL

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisa publicbenefitentityunderFRS102,havebeenpreparedin accordance
withthe CharitiesSORP(FRS102)'Accountingand Reportingby Charities:Statementof RecommendedPractice applicable
to charitiespreparingtheir accountsin accordancewith the FinancialReportingStandardapplicablein the UK and Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.

`Income`

Incomeisderivedfromfeeschargedtoparentsand/orthelocalauthorityanddonations.Incomeisrecognisedin the
StatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itisprobablethattheincomewill be
received and the amount can be measured reliably.

`Expenditure`

Expenditureis accountedfor on an accrualsbasis and has been classifiedunder headingsthat aggregateall costsrelated to
the category. Costs are inclusive of any VAT which cannot be recovered.

`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.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.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 the financial statements.

`Pension costs and other post-retirement benefits`

Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity'spensionscheme are
charged to the  Statement of Financial Activities in the period to which they relate.

`Debtors`

Debtors are recognised at the settlement amount.

`Creditors`

Creditorsare recognisedwherethe charityhas a presentobligationresultingfroma pasteventthatwillprobablyresult in
the transfer of funds to a third party and the amount due to settle can be measured or estimated reliably.

`2. INVESTMENT INCOME`

`3.`

`2025` `2024` `£` `£` `Interest receivable` `245` `621` `INDEPENDENT EXAMINER'S FEES`	`2025` `2024` `£` `£` `Interest receivable` `245` `621` `INDEPENDENT EXAMINER'S FEES`	`2025` `2024` `£` `£` `Interest receivable` `245` `621` `INDEPENDENT EXAMINER'S FEES`
`2025` `2024`
	`£`	`£`
`Independent examiner's fees`	`240`	`525`

continued...

Page 7

BALDERTON PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2025norfortheyear ended
31 August 2024.

`Trustees' expenses`

There were no  trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

`5. STAFF COSTS`

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD 2025
2024
£
£
311,886
305,087
15,590
14,955
5,790
5,664
333,266
325,706
2025
2024
21
22
Unrestricted
fund
£
449,845
621
450,466
375,624
74,842
82,552
157,394

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 8

BALDERTON PRE-SCHOOL

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`

`7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Trade debtors` `Prepayments and accrued income` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Trade creditors` `Social security and other taxes` `Other creditors` `Accruals and deferred income`	`2025` `£` `3,976` `1,561` `5,537` `2025` `£` `28` `5,505` `1,511` `27,765` `34,809`		`2024` `£` `4,188` `1,300`
			`5,488`
			`2024` `£` `-` `4,087` `1,364` `2,585`
			`8,036`

`8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

Deferred income relates to money received in advance for services provided after the year end.

`9. LEASING AGREEMENTS`

Minimum lease payments under non-cancellable operating leases fall due as follows:

`Within one year` `Between one and five years` `MOVEMENT IN FUNDS` `Unrestricted funds` `General fund` `TOTAL FUNDS` `Net movement in funds, included in the above are as follows:` `Unrestricted funds` `General fund` `TOTAL FUNDS`	`2025` `2024` `£` `£` `14,855` `14,855` `-` `14,855` `14,855` `29,710` `Net` `movement` `At` `At 1.9.24` `in funds` `31.8.25` `£` `£` `£` `157,394` `60,683` `218,077` `157,394` `60,683` `218,077` `Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `458,539` `(397,856)` `60,683` `458,539` `(397,856)` `60,683`	`2024` `£` `14,855` `14,855` `29,710` `At` `31.8.25` `£` `218,077`	`2024` `£` `14,855` `14,855`
			`29,710`
		`218,077`
		`60,683`

`10. MOVEMENT IN FUNDS`

continued...

Page 9

BALDERTON PRE-SCHOOL

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`

`10. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

		`Net`
		`movement`	`At`
	`At 1.9.23`	`in funds`	`31.8.24`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`82,552`	`74,842`	`157,394`
`TOTAL FUNDS`	`82,552`	`74,842`	`157,394`
`Comparative net movement in funds, included in the above are as follows:`
	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`450,466`	`(375,624)`	`74,842`
`TOTAL FUNDS`	`450,466`	`(375,624)`	`74,842`
`A current year 12 months and prior year 12 months combined position is as follows:`
		`Net`
		`movement`	`At`
	`At 1.9.23`	`in funds`	`31.8.25`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`82,552`	`135,525`	`218,077`
`TOTAL FUNDS`	`82,552`	`135,525`	`218,077`
`A current year 12 months and prior year 12 months combined net movement in funds,`		`included in the above are as follows:`
	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`909,005`	`(773,480)`	`135,525`
`TOTAL FUNDS`	`909,005`	`(773,480)`	`135,525`

continued...

Page 10

BALDERTON PRE-SCHOOL

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`

`11. RELATED PARTY DISCLOSURES`

During the year ended 31 August 2025, no related party transactions were identified. (2024: £NIL).

Page 11

BALDERTON PRE-SCHOOL

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`

`INCOME AND ENDOWMENTS` `Investment income` `Interest receivable` `Charitable activities` `Fees from parents` `Fees from Notts County Council` `Miscellaneous income` `Total incoming resources` `EXPENDITURE` `Charitable activities` `Wages` `Social security` `Pensions` `Telephone` `Post, stationery and computer` `Building alterations` `Sundries` `Rent and room hire` `Food` `Outings` `Materials, books etc` `Subscriptions and insurance` `Cleaning and repairs` `Training` `Equipment` `Accountancy` `Advertising` `Support costs` `Governance costs` `Independent examiners fees` `Total resources expended` `Net income`	`2025` `£` `245` `159,245` `299,049` `-` `458,294` `458,539` `311,886` `15,590` `5,790` `927` `3,943` `17,277` `6,660` `14,855` `8,448` `-` `833` `2,913` `2,480` `30` `-` `5,984` `-` `397,616` `240` `397,856` `60,683`	`2024` `£` `621` `164,734` `284,555` `556`
		`449,845`
		`450,466` `305,087` `14,955` `5,664` `2,281` `3,841` `2,485` `3,682` `14,855` `7,242` `1,615` `1,011` `3,366` `3,538` `468` `216` `4,773` `20`
		`375,099` `525`
		`375,624`
		`74,842`

This page does not form part of the statutory financial statements

Page 12

INDEPENDENT EXAMINER'S REPORTTOThETRUSfEES OF BALDERTON PRE4CFIOOL Indeperentexarn1nÈ5 le[rttolhetruSfQes OfBa1dert Psl1 I report to the d)èrity trustees on tny EKamination of the accounts of Bahlerton Pre-schcd Ithe Trust) for the year ended 31 August 2025. Responslblutles and b4515 of report As the charilv truse$ (rf the Trust YOLI are re¥nble for the preparotiDll of the aLr¢xtnts In accordance wkh the reqttlrements trf the Ch3ritiesAtt. 2011 Ilhe Art'l. I report In respect of my examination of the Trusvs accounts caryied out urHlÈr SÈ£iion 145 of the Act and In carwng out my eMIn3t10 I havèfollowed allapplicable tXrection5£Nen bythetharltycornmission ulldErSectk>n 14515llbl ofthe ACL Independentexamlnerf$ 5tatemert Since your chirity'5 gross income Èxceeded £250,(KL7 your exam'ner must be a member of a listed body. I can ccrfirm that l am qualrfied to undertake the exarrtination because l arn a membE.- of thÈ AssoEiarion of (hartered Cwtified A)untants, which is cine of the Ilstsd bodie I have completed rny ex8mrna0. I confimi thai no material matters have come to rny attention Sn connectiOD wh thÈ examination glvlneme tauseto believethatln anym*erfa5 rpect.. accounting records werenot kept in respect ofTrUSt as required by SEciion 130 of the A¢ or the accounts do not a(Lord with thoserecords. or the accouns do comply with the p1(ab requlrements lrnIng the fomi content of BCtOUAts set out In the CharitlÈs IAc¢Dunts and ReFortsl Regulations 2(K18 otrÈr than any requ'rement that the accounts gtve a tnje and fair vlew which 15 nota matterconsldered aspartof an independenteXa1ThatIon. I have no COnrn$ and ve me a(TQ5S tK) other rnBtter5 in connectin urith thè examlnatlon towhich attenbon shId be drawn In this report in orderto enable a proFerunderstandin8 of the accwnts to be read. 5 SHAW FCCA thjncan &Top115 Umlted 14 Lwdon Road Newark Notmnghamshlre NG24 ITW 4June 2026 Page4