Registered Charity No: 1051084
# **FINCHES PRE-SCHOOL**
# **ANNUAL REPORT, RECEIPTS AND PAYMENTS ACCOUNT AND STATEMENT OF ASSETS AND LIABILITIES**
# **FOR THE YEAR ENDED**
## **31 March 2025**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES & MEMBERS OF THE FINCHES PRE SCHOOL COMMITTEE ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
This report is made solely to the members of Finches Pre School Committee, as a body, in accordance with the regulations made under the Charities Act 2011. My examination work has been undertaken so that I might state to the members of Finches Pre School Committee those matters that I am
required to state to them in an Independent Examiner’s Report and for no other purposes. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Finches Pre School Committee, as a body, for my examination work and my statement.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act
- to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the Charities Act
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with the general Directions given by the Charity 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 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 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 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.
……………………………… Megan Lefebvre-King
The Chimes
Wellington Meadows Monument Road, Wellington Hill, Wellington, Somerset, TA21 9PW. 28 June 2025
n
Page 1
|**FINCHES PRE-SCHOOL**
Registered Charity No :1051084
**Receipts & Payments Accounts**
For the Year Ended 31st March 2025
**Receipts**
Parent/carer fees
Vouchers
Lunch club
Fundraising
Events
Donations
Bank Interest
Trips & special events
Uniform
Other- training refund 25
Sub Total
Assets & Investment Sales
Total Receipts
**Payments**
Refunds
Pensions
Wages
Rent
Insurance
Catering Costs
Consumables
Equipment (<£100)
Admin
Subscriptions
DVD purchases
Donations
Gifts, trips & special events
Uniform
Examination of accounts
Training
Other
Equals card expended
Fundraising
Events
Bank Charges
Sub Total
Assets & Investment Purchases (<£100)
Total Payments
Net Income / (Loss) = Receipts - Payments
Cash Funds at End of last Year
Cash Funds at End of This Year|2025
2024
11180
8480
88819
58468
2854
1212
1129
33
549
1177
46
0
397
387
0
0
125
160
1450
0
106549
69917
0
0
106549
69917
195
0
4496
3186
67097
48869
15477
8496
1036
972
180
226
4651
2804
14308
660
2803
2112
758
449
0
0
0
0
0
0
100
0
200
467
10
1528
180
56
1000
0
0
0
141
0
60
60
112692
69885
14308
660
127000
70545
-6142
32
79767
79735
73624
79767|
|---|---|
FINCHES PRE-SCHOOL Registered Charity No :1051084
Page 2
## Statement of Assets and Liabilities
As at 31st March 2025
|CAF current account
CAF deposit account
Fixed Assets
Equipment (Net book value at year end)
Note: Additions during the year
Liabilities
Liabilities now due for payment
Other Creditors
Current Assets
Other Debtors|2025
2024
61502
67928
12122
11838
73624
79767
11666
606
14308
660
119
0
0
0
601
0|
|---|---|
These accounts are prepared on a cash payment and receipts basis
Signature of 2 trustees on behalf of all trustees
## Charlotte Shillcock
…………………………………….
Harriet Nice
…………………………………….
28-Jun-25
Registered Charity No: 1051084
# **FINCHES PRE-SCHOOL**
# **ANNUAL REPORT, RECEIPTS AND PAYMENTS ACCOUNT AND STATEMENT OF ASSETS AND LIABILITIES**
# **FOR THE YEAR ENDED**
## **31 March 2025**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES & MEMBERS OF THE FINCHES PRE SCHOOL COMMITTEE ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
This report is made solely to the members of Finches Pre School Committee, as a body, in accordance with the regulations made under the Charities Act 2011. My examination work has been undertaken so that I might state to the members of Finches Pre School Committee those matters that I am
required to state to them in an Independent Examiner’s Report and for no other purposes. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Finches Pre School Committee, as a body, for my examination work and my statement.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act
- to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the Charities Act
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with the general Directions given by the Charity 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 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 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 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.
……………………………… Megan Lefebvre-King
The Chimes
Wellington Meadows Monument Road, Wellington Hill, Wellington, Somerset, TA21 9PW. 28 June 2025
n