2025-08-31-accounts

.

Pease teturn ta *odley

Charity Registration No. 1050009

ST CATHERINE'S PRE-SCHOOL GROUP TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

3, HARTLEY'S

ST CATHERINE'S PRE-SCHOOL GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Ms LSmith (Chairperson)
	Ms P Osment (Treasurer)
	Mr S Dixon (Secretary)
	Mrs E Burt (Nominated Person)
	Ms K Middleton (Safeguarding Children)
	Mrs H Gibbs
	MsL Bonfield
	Mrs L Cutting (appointed 15/10/2024)
	Ms M Forrest (appointed 15/10/2024)
	Ms E Van der Steen (appointed 15/10/2024)
Charity number	1050009
Principal address	The Cabin
	Pymore Road
	BRIDPORT
	Dorset
	DT6 3TR
Accountants	Hartleys Accountancy Limited
	Chartered Certified Accountants
	The Grove
	Rax Lane
	Bridport
	Dorset
	DT6 3JL
Bankers	TSB
	18 West Street
	BRIDPORT
	Dorset
	DT63QL

ST CATHERINE'S PRE-SCHOOL GROUP

CONTENTS

Trustees’ report	1-2
Independent examiner's report	3
Statement of financial activities	4
Balance sheet	5
Notes	6-8

ST CATHERINE'S PRE-SCHOOL GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their accounts for the year ended 31 August 2025.

The accounts comply with the charity's governing document and have been prepared in accordance with the requirements of the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in July 2014, using the accounting polices set out in Note 1.

Structure, governance and management

The charity is an unincorporated charity originally constituted by the governing document adopted on 30 August 1995, amended by resolution dated 1 December 2006. The charity adopted a new constitution on 4 November 2014, The Pre-School Learning Alliance Model Constitution 2011.

The day to day running of the charity was carried out by Mrs E Burt under the guidance of the governing body, made up of the Trustees. The governing body meet once every half term to discuss matters relating to the operations of the charity.

The trustees have reviewed the major strategic, business and operational risks facing the charity and they consider that there are adequate controls in place to mitigate these risks.

Objects and activities

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

As required by section 17(5) of the Charities Act 2011 the Trustees have considered the guidance published by the Charity Commission in respect of public benefit. They believe that the Charity's object, as set out above, falls within the definitions of charitable purposes in the Act and that the activities as set out above contribute to meeting that object.

Achievements and performance

The pre-school's fee income has increased this year from £130,415 in 2024 to £145,947 this year. The preschool has also seen an increase in Donation income from £5,812 in 2024 to £9,095 this year. However, the Charity has seen a decrease in Fundraising income which has fallen to £3,646 (2024: £5,703). Despite the reduction in Fundraising income, the Trustees would like to thank the local community for their continued support of the pre-school. Overall, total income has increased by £16,948 to £159,410 for the year.

Total costs for the year have increased this year to £148,786 (2024: £132,422). The main reason for this is an increase in wage costs from £104,046 in 2024 to £121,077 this year. The overall surplus for the year has increased to £10,624 (2024: 10,040)

=4-

ST CATHERINE'S PRE-SCHOOL GROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

Cash funds at the year end stood at £86,879 (2024 - £82,802). The increase in cash balances is due to the surplus achieved this year plus additional Early Years Grant income received in advance for the Autumn 25 term of £14,960 (last year, £19,994 was received in advance for the Autumn 24 term). The trustees recognise the need to maintain the level of fundraising activity next year to ensure that the pre-school can continue to maintain and develop its level of care and the range of activities offered to its children.

Trustees’ responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its net movement of resources for that period.

In preparing these financial statements, the Trustees are required to :

a) select suitable accounting policies and then apply them consistently

b) make judgements and estimates that are reasonable and prudent

c) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its operations.

The Trustees are responsible for keeping proper accounting records which disclose at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the requirements of the Charities Act 1993 as amended by the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board of Trustees

==> picture [273 x 77] intentionally omitted <==

----- Start of picture text -----

a —_ }
Ms L Smith Ms P Osment :
Chairperson Treasurer
pated 22.10 -29 Dated, ++ O20
----- End of picture text -----

= Dx

ST CATHERINE'S PRE-SCHOOL GROUP

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ST CATHERINE'S PRE-SCHOOL GROUP

| report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 4 to 8.

Respective responsibilities of trustees and examiner

As the charity's trustees, you are responsible for the preparation of the accounts. You consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed.

It is my responsibility to examine the accounts under section 145 of the 2011 Act, follow the procedures laid down in the general directions given by the Charities Commission under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention.

Basis of an independent examiner's report

My examination was carried out in accordance with the general directions given by the Charities Commission. An 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a) 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 2011 Act; and (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; have not been met; or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Simon Hartley FCCA Chartered Certified Accountant Hartleys Accountancy Limited Chartered Certified Accountants The Grove

Rax Lane Bridport Dorset DT6 3JL oatea. Ml.November ‘26

-3-

ST CATHERINE'S PRE-SCHOOL GROUP

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2025

		Restricted	Unrestricted	Total	Total
		Fund	Fund	2025	2024
	Notes	£	£	£	£
Incoming resources
Incoming resourcesfrom generated funds
Donations		-	9,095	9,095	5,812
Grants		=	=	2	=
Fundraising		-	3,646	3,646	5,703
Other		-	-	-	25
Incoming resources from charitable activities
Fees and early years grant		-	145,947	145,947	130,415
Incoming resources from investments
Bank interest		-	722	722	507
Total incoming resources		-	159,410	159,410	142,462
Resources expended	2
Costs ofgenerating funds		-	919	919	1,681
Charitable activities		-	140,919	140,919	124,662
Governance costs		-	6,948	6,948	6,079
Total resources expended		-	148,786	148,786	132,422
Net incoming/(outgoing) resources		-	10,624	10,624	10,040
Net movement in funds		-	10,624	10,624	10,040
Total funds brought forward		-	241,392	241,392	231,352
Totalfundscarriedforward		-	252,016	252,016	241,392

-4-

ST CATHERINE'S PRE-SCHOOL GROUP

BALANCE SHEET FOR THE YEAR ENDED 31 AUGUST 2025

			2025		2024
			£		£
Fixed assets
Tangible assets	3		178,432		177,012
			178,432		177,012
Current assets
Stock		499		497
Cash at bank and in hand		86,879		82,802
Prepayments		1,497		1,360
Other debtors		908		798
		89,783		85,457
Creditors: amounts falling due within one year	4	(16,199)		(21,077)
Net current assets			73,584		64,380
Net assets			252,016		241,392
Funds ofthe Charity
Unrestricted funds			252,016		241,392
Totalfunds			252,016		241,392

We approve the accounts for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet and the related notes. We acknowledge our responsibility for the accounts, including the appropriateness of the accounting basis set out in note 1 and for providing Hartleys Accountancy Limited with all the information and explanations necessary for their preparation.

The accounts were approved by the Trustees on...............:.+-.and signed of their behalf by

==> picture [237 x 25] intentionally omitted <==

----- Start of picture text -----
Ms-e-Smith =I Ms P Osment
¢ Chairperson Treasurer
----- End of picture text -----

• 5 -

ST CATHERINE'S PRE-SCHOOL GROUP

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in July 2014 and the Charities Act 2011.

1.2 Incoming resources

Fees and grants receivable are accounted for in the period to which they relate. Fees are stated net of any discounts. Fees received in advance are included in deferred income and released to the Statement of Financial Activities in the financial year to which they relate. Donations and fundraising income is accounted for when received by the school.

1.3 Resources expended

All expenditure is accounted for on the accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities.

Governance costs comprise those costs not directly attributable to direct charitable expenditure, but which are in respect of the general administration of the charity.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Property

Property Not depreciated Fixtures, fittings and equipment 15% reducing balance

1.5 Funds

Unrestricted income funds are funds which can be applied to the School's charitable objectives at the discretion of the Trustees.

-6-

ST CATHERINE'S PRE-SCHOOL GROUP

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

2 Total Resources expended

Total Resources expended
	2024	2023
	£	£
Costs ofgenerating funds
Uniform and bags	539	581
Fundraising costs	380	1,100
	919	1,681
Charitable activities
Wages and salaries	121,077	104,046
Pension contributions	1,751	1,623
Consumables	3,588	3,341
Toys and books	1,760	3,215
Staff training and welfare	1,300	809
Excursions and childrens’ entertainment expenses	1,806	1,107
CRB and medical report fees	348	308
Light, heat and water	1,843	2,917
Repairs and maintenance	2,503	2,775
Cleaning	2,397	2,250
Insurance	2,546	2,271
	140,919	124,662
Governance and support costs
Accountancy costs (including Independent Examiner's fees)	1,423	1,437
Professional fees	195	120
Printing, postage and stationery	1,234	790
Telephone and internet	688	1,499
Sundry expenses	99	168
Subscriptions	466	393
Charitable donations	900	-
Depreciation	1,665	1,602
(Profit)/loss on disposal of tangible fixed assets	278	70
	6,948	6,079

• 7 -

ST CATHERINE'S PRE-SCHOOL GROUP

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

3 Tangible fixed assets

3	Tangible fixed assets
			Fixtures,
			fittings and
		Property	equipment	Total
		£	£	£
	Cost
	At 1 September 2024	167,879	30,361	198,240
	Additions	-	3,363	3,363
	Disposals	-	(401)	(401)
	At 31 August 2025	167,879	33,323	201,202
	Depreciation
	At 1 September 2024	-	21,228	21,228
	Charge forthe year	-	1,665	1,665
	Eliminated on disposal	-	(123)	(123)
	At 31 August 2025	.	22,770	22,770
	Net book value
	At 31 August 2025	167,879	10,553	178,432
	At 31 August 2024	167,879	9,133	177,012
4	Creditors: amounts falling due within one year
		2025		2024
		£		£
	Accruals	1,239		1,083
	Deferred income	14,960		19,994
		16,199		21,077

5 Trustees

Mrs E Burt received a remuneration during the year through her employment at the pre-school

-8-