## **BRETTON COMMUNITY PRESCHOOL** Charity Commission Registered No: 1055385 **ANNUAL REPORT AND ACCOUNTS** For the year ended 31[st] July 2025 Bretton Communlty Preschool Trustee Annual Report For the year ended 31" July 2025 The trustee5 present thelr report and independently exarnlned financ131 statements for the year ended 3151 July 2025. Reference and Admlnlstrathfft Detalls: Re8iStered Name: Bretton Communfrty Preschool Charlty No: 1055385 Operatlonal Address: Watergall Chlldren & Famlly Centre Water8all Bretton Peterborough PE3 8NX Trustees at date of Report: Chair Vlce Chalr Treasurer Secretary Others Charlette Adams Gwynneth Foster Daniel Asher Louise Joyce Courtney 8ell Donna Hewltt Ngarlui Janssens Karl￿ Ward Other Trustees who served In the year: Left 0S/IV25 Left 05111125 Zoe Capon Hannah Mortlock Bankers: HSBC Bank PIC Independent Examlner: Mark J Ruffles & Co 4 Baron Court Werrlngton Peterborou8h PE4 7ZE Structure Governance and Management Thls is a membership organlsation governed by the model Pre*school Learning Alliance Constltution 2011, which was adopted at the Annual General Meeting held on 9th November 2011. Members can be parents or guardians of all chlldren who attend playgroup or other interested individuals approved by the Committee. C Commlttee members, who art as the charfty trustees. are appointed or confim)ed at the Annual General Meetln8. All committee members give their tlme on a voluntary basis and receive no remuneration or other beneffts. Bretton Community Preschool Trustee Annual Report For the year ended 31° July 2025 Objects and Actlviti The aims of the Preschool are to enhance the development and eduGition of children primarily under statutory school age by encouraging parents to understsnd and provide for the needs of their hildren through communlty 8roups and by: la) offering appropriate play, educatlon and tare facilities, famity learning and extended hours groups, together with the rlght of parents to tske responslbllity for and to become Involved in the activitles of such groups. ensuring that such groups offer opportunltles for all children whatever thelr race, cutture, rell8ion, means or ability. Ib) encouraging the study of the needs of the ch51dren and thelr famllles and promotlng publlc interest In and recognltion of such needs in the local areas. instigatlng and adherlng to and furtherln8 the aims and objects of the Pre-school Leamlng AlllancÈ. Publlc ben•fft In setting the objectives and plannlng the actlvltles of the Prfrsch¢xJl, the Committee and employees have carefully consldered the Charfty Commlsslon's 8uldance on publSc benefit, ensurln8 that the preschool's artlvttles benefrt chlldren and famllles wlthln the local community. Fees are charged for children who attend between the ages of 2 and 3 but these are kept as low as posslble so that our childcare Is affordable to all families using our ser¥lce. Achlevements and Perfornwice riculum Develo ment and Enrichment The key focus thls year has been the development of our curriculum. This began wlth the roll-out of "Planning in the Moment" onllne tralnlng sesslons led by Anna Eph8rave, scheduled throughout the year. These sesslons supported the settln**INCOMING RESOURCES**
3
**Income and endowments from:**
Donations and legacies
4
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**RESOURCES EXPENDED**
5
**Expenditure on:**
Raising funds
Charitable activities
Separate material item of expense
Other
**Total**
**Net incoming/outgoing resources**
**Extraordinary items**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed
assets for the charity’s own use
Other gains/(losses)
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
**Total**|**UNRESTRICTED**
**FUNDS THIS**
**YEAR**
**£**
534
340,844
601
1,814
0
0
**343,793**
**£**|**RESTRICTED**
**FUNDS THIS**
**YEAR**
**£**
0
0
0
0
0
0
**0**
**£**|**TOTAL FUNDS**
**THIS YEAR**
**£**
534
340,844
601
1,814
0
0
**343,793**
**£**|**TOTAL FUNDS**
**LAST YEAR**
**£**
1,205
268,583
481
1,887
0
0| |---|---|---|---|---| |||||**272,156**| |||||**£**| ||(20)
(309,346)
0
0|0
(574)
0
0|(20)
(309,920)
0
0|(69)
(255,477)
0
0| ||**(309,366)**
**34,427**
0
56
0
0
0|**(574)**
**(574)**
0|**(309,940)**
**33,853**
0
0
0
0
0|| |||||**(255,546)**| |||||| |||||**16,610**| |||||0
0
0
0
0| |||(56)||| |||0
0
0||| ||**34,483**|**(630)**|**33,853**|**16,610**| ||226,174
**260,657**|630
**0**|226,804
**260,657**|210,194
**226,804**| Page 1 BRETTON COMMUNITY PRESCHOOL CHARITY COMMISSION REGisfERED NO: 1055385 Bal•K¢ Sheet u •t 31s1 JuPf 2025 INCOME FLINDS TOTAL Th15 TOTAL LAST YEAR NOTE FUNDS FIXED Intanglble Flxed A55ets Tanglble Flxed A55ets Herttage Assets 5.628 5.628 Total FIX￿ As¥•ts 5,505 Sto¢k5 Debtors and prepayments Investments Cash at Bank and In Hand 1,941 261.(XW) 261.IXM) 228,366 Tot•1 Cyrrem Asa•ts Amount Fallln8 Wlthln One Y¢ar Amunt Falllnl [￿e Afterone Year li 19.0551 19A1551 19,0081 257 257 Endowment funds Restrl¢ted Income fvnd5 Unrestrfrted fund5 Revaluatlon re5er¥ 2fAI,657 260,657 226,804 FUN I60￿7 The note5 on pa8e$ 3- 6 fon)7 part of these fimndal stJtsment> $18ned alf of the Trustees: Sl8n Name **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 ## **NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025** ## **NOTE 1 – BASIS OF PREPARATION** The accounts have been prepared in accordance with the applicable accounting standards and comply with SORP FRS102 and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. There are no material uncertainties related to events or conditions that cast doubt on the charity’s ability to continue as a going concern. The accounts present a true and fair view and the accounting policies adopted are those outlined in Note 2. No material prior year errors have been identified in the reporting period. ## **NOTE 2 – ACCOUNTING POLICIES** ## 2.1 INCOME **Recognition of Income** These are included in the Statement of Financial Activities (SoFA) when the charity becomes legally entitled to the resources and the amount can be quantified with reasonable accuracy. **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted under FRS 102 SORP or FRS 102. **Grants and Donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. **Volunteer Help** The value of any voluntary help is not included in the accounts. **Income from interest** This is included in the accounts when receivable. ## 2.2 EXPENDITURE AND LIABILITIES **Resources Expended** Expenditure and liabilities are recognised in the period to which they relate. **Governance Costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. This includes cost of the preparation and examination of statutory accounts, the costs of Page 3 **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 ## **NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025** trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. **Support Costs** Support costs are those costs that, whilst necessary to deliver an activity, do not themselves produce or constitute a direct charitable activity. Support costs include administration functions such as accounting, payroll, and IT. 2.3 FUNDS All incoming and outgoing resources are allocated to the fund to which they relate. **Unrestricted Funds** Unrestricted funds can be used in accordance with charitable objectives at the discretion of the Trustees. **Restricted Funds** Restricted funds are those funds where the donor has placed a restriction of use that is narrower than the general objects of the charity. 2.4 ASSETS **Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost **use by charity** at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt. **Depreciation** Depreciation of fixed assets is provided at the rates shown below so as to write off their costs over their expected useful life, as follows: Rate Basis Equipment 20% p.a. Straight line Page 4 ## **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 ## **NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025** ## **NOTE 3 - ANALYSIS OF INCOME** **----- Start of picture text -----**
Unrestricted Restricted Total This Total Last
A1 Donations Funds £ Funds £ Year £ Year £
Donations and gifts 534 - 534 5
Grants from government/other charities - - - 1,200
Total Donations 534 - 534 1,205
A2 Charitable Activities
Nursery Education Funding 305,249 305,249 230,201
Local Authority Funding 17,278 17,278 13,741
Fees from Parents 16,343 16,343 23,982
Other Income 1,974 1,974 659
Total charitable Activities 340,844 - 340,844 268,583
A3 Other Trading Activities
Fundraising 601 - 601 481
Total Trading Activities 601 - 601 481
A4 Income from Investments
Interest Income 1,814 - 1,814 1,887
-
Total Income from Investments 1,814 - 1,814 1,887
A5 Separate material items of income
- -
Total Separate Material Items of Income - - - -
A6 Other
- - - -
Total Other - - - -
TOTAL INCOME 343,793 - 343,793 272,156
**----- End of picture text -----**
## **NOTE 4 - ANALYSIS OF RECEIPTS OF GOVERNMENT GRANTS/OTHER CHARITIES** No government grants were received in the reporting period. Page 5 ## **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 ## **NOTES TO THE ACCOUNTS** ## **For the Period 1[st] August 2024 to 31[st] July 2025** ## **NOTE 5 - ANALYSIS OF EXPENDITURE** **----- Start of picture text -----**
Unrestricted Restricted
B1 Expenditure of Raising funds Funds £ Funds £ Total £ Prior year £
Fundraising Expenses 20 0 20 69
Total Expenditure Raising funds 20 0 20 69
B2 Expenditure on Charitable Activities
Direct Charitable Activities
Wages including PAYE and Pensions 244,723 0 244,723 195,720
Other Staff Costs 5,861 0 5,861 2,280
Preschool Resources & Activities 8,152 574 8,726 5,600
Premises 22,201 0 22,201 24,463
Consumables 5,220 0 5,220 4,523
Other costs 2,909 0 2,909 2,725
Bank Charges 225 0 225 193
Depreciation 2,111 0 2,111 1,809
Support Costs
Professional Fees 10,891 0 10,891 11,394
Administration 6,914 0 6,914 6,633
Governance
Governance 139 0 139 137
Total Charitable Activities 309,346 574 309,920 255,477
B3 Other Trading Activities 0 0 0 0
Total Trading Activities 0 0 0 0
B4 Separate Material Item of Expense 0 0 0 0
Total Separate Material Items of Income 0 0 0 0
B5 Other 0 0 0 0
Total Other 0 0 0 0
TOTAL EXPENDITURE 309,366 574 309,940 255,546
**----- End of picture text -----**
Page 6 ## **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 **NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025** ## **NOTE 6 - DETAILS OF CERTAIN ITEMS OF EXPENDITURE** ## **Note 6.1 - Fees for Examination of the accounts** **----- Start of picture text -----**
This Year £ Last Year £
Independent examiner’s fees 111 105
Assurance services other than audit or 0 0
independent examination
Tax advisory fees 0 0
Other fees paid to independent examiner, e.g. 0
financial advice, consultancy, accountancy
services)
Total 111 105
**----- End of picture text -----**
## **NOTE 7 – PAID EMPLOYEES** ## **Note 7.1 – Staff Costs** **----- Start of picture text -----**
This Year £ Last Year £
Salaries and Wages 216,486 178,499
Social Security Costs 22,330 13,182
Workplace Pension Costs 5,907 4,039
Other employee Benefits 0 0
Total 244,723 195,720
**----- End of picture text -----**
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. ## **Note 7.2 – Average Head Count in the Year** ||**This Year No**|**Last Year No**| |---|---|---| |Charitable Activities|16|15| Page 7 **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 **NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025** ## **NOTE 8 – TANGIBLE FIXED ASSETS** |**Cost or Valuation**
At the beginning of the year
Additions
Disposals
At end of the year
**Depreciation**
At beginning of the year
Disposals
Depreciation
At end of the year
**Net book value**
Net book value at the beginning of the year
Net book value at the end of the year|**Preschool**
**Equipment £**| |---|---| ||9,042| ||2,594| ||(360)| ||**11,276**| ||| ||3,537| ||(144)| ||2,255| ||**5,648**| ||| ||5,505| ||**5,628**| ## **NOTE 9 – DEBTORS AND PREPAYMENTS** ||**This Year £**|**Last Year £**
39
1,902
**1,941**| |---|---|---| |Fees from Parents|391|| |Prepayments/Accrued income|2,693|| |**Totals**|**3,084**|| There are no debtors recoverable in more than 1 year included in the above figures. ## **NOTE 10 – CASH AT BANK AND IN HAND** **----- Start of picture text -----**
This Year £ Last Year £
HSBC Current 160,107 129,423
HSBC Savings 100,614 98,801
Petty Cash 279 142
Totals 261,000 228,366
**----- End of picture text -----**
## **NOTE 11 – CREDITORS AND ACCRUALS** **----- Start of picture text -----**
This Year £ Last Year £
Trade creditors 1,444 2,310
Accruals and deferred income 5,407 5,716
PAYE / NI Contributions 1,400 768
HSBC Credit Card 804 214
Totals 9,055 9,008
**----- End of picture text -----**
There are no creditors payable in more than 1 year included in above figures. Page 8 **BRETTON COMMUNITY PRESCHOOL** CHARITY COMMISSION REGISTERED NO: 1055385 ## **NOTES TO THE ACCOUNTS** **For the Period 1[st] August 2024 to 31[st] July 2025** ## **NOTE 12 – TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES** None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or related entity. No trustee expenses have been incurred. Page 9 This independent examinerfs report relates to the accounts of BRErroN COMMUNtrY PRESCHOOL Charity Commission Registered No: 1055385 I report to the trustees on my examination of the accounts of the above chartty ("the Trusv) forthe vear ended 31" July 2025. Res onslbilities and Basls of Re ort As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the AcV}. I report in respert of my examination of the Trusvs accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515}{b} of the Act. Independent examiner's statement The charivs gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my attentlon in connection with the examination which 8ives me cause to believe that in, any material respect: the accounting records were not kept in accordance with sertion 130 of the Charltles Act,. or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements toncerning the form and content of accounts set out in the Charities {Accounts and Reports} Regulatlons 2008 other than any requirement that the accounts give a'true and fairf view which is not a matterconsidered 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. Signed: Date Mark Ruffles & Co 4 Baron Court Werrington Peterborough PE4 7ZE Professional Qualification: FCA