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2025-07-31-accounts

Charity Registered Number: 1057290

Financial Statements for the Year Ended 31 July 2025 For

Barham Pre-School

1

Barham Pre-School

Index to Financial Statements

Page
General Information 3
Trustees Report
4-6
Independent examiner report
7
Statement of financial activities 8
Balance Sheet
9
Notes to Financial Statements 10-13

2

Barham Pre-School

General Information Year Ending 31st July 2025

Chairperson: Laura Readshaw Treasurer: Beverley Parker Secretary: Nicola Barnes P.L.A. Registration No: C2534G27I02 Branch No: SO603 Bank: Santander Commercial Bank plc Bridle Road Bootle Merseyside GIR 0AA Independent examiner: Hobbs Thomas & Company LLP

3

Report of the Trustees

For the Year ended 31st July 2025

The trustees present their report and financial statements for the year ended 31 st July 2025.

Trustees

The Chairman changed in 2025, in April Rebecca Starr left and was replaced by Laura Readshaw, Andrew Wildon left and was replaced by Beverley Parker as Treasurer and Sally Caless stepped down as Secretary and Nicola Barnes took her place. All other trustees named on page three have served throughout the year. The appointment of the trustees is governed by the Trust Deed of the Charity. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee, removal by Pre-School committee or removal by law.

Constitution, Objectives and Policies

Barham Pre-School has adopted the Early Years Alliance (EYA) constitution. It has adopted objectives and policies including, but not limited to:

Admissions
Child protection		 Admissions
Child protection
Pricing
Equality & Diversity
Behaviour management
Refreshments
Health, safety & hygiene Special educational needs
Confidentiality
Complaints
Staff training
Reserves policy

Details of the objectives and policies are well documented and displayed on the notice board at the registered address. A copy is available to all parents/prospective parents on request.

Investment Powers

The current constitution outlines the Trustee’ power of investment and finance applicable to Barham Pre-School.

Development, Activities and Achievements

This year we have had two long-standing members of staff who have stepped up to cover the role of Manager, following the resignation of Shannon, who had replaced

Rebecca, we would like to thank Debbie and Annette for their efforts to ensure the smooth running of the setting during the search for a replacement. In February of this year, we welcomed Laura Mowbray as the new Manager who seems to be settling in well and who has lots of ideas for taking the setting forwards.

4

We continue to maintain our good financial position. Thanks to our parents and the wider community for their support with our fundraising efforts. We continued with the Easter Hopathon, cake sales and raffles which had proven to be so popular and profitable.

Thank you Rebecca for all your hard work and I wish you well for the future after your resignation.

Financial Review

Please see attached treasurers report

The increase in the bank balance is largely caused by the operating surplus from core activities.

The increase in revenue in 2025 is largely due to the annual increase in fees charged for places at the setting and a higher percentage of places being occupied, also a concerted effort to curb some of the expenditure temporarily.

Lease payments continue to be paid at the old rate, although heads of terms are agreed on new rates and a provision has been made in the accounts.

Once again, the increase in resources expended is caused by the increase in the living wage which has affected our cost base.

Financial Outlook for 2025/26

Overall, I foresee the outlook for the next financial year as continuing to be challenging. We will continue to support the toddler group as this is an essential part of what Barham Preschool brings to the wider community. However, I am sure that with the continuing support of the parents and the dedication of the staff and committee, we do not foresee any significant financial strain on the setting.

5

Statement of Trustees’ responsibilities

The trustees are required under the Charities Act 1993 to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing the financial statements, giving a true and fair view, the trustees should follow the basic practise and:

The trustees are responsible for keeping accounting records which disclose, with reasonable accuracy, the financial position of the charity and which enable them to both ascertain the financial position of the charity and to ensure that the financial statements comply with applicable law and regulations.

Future developments

The preschool continues to be a positive part of the community. Our aim this year is to make improvements to the outdoor space to enhance the children's learning experience.

There were no serious incidents this year.

Approval

This report was approved by the trustees 9th July 2026.

Chairperson Laura Readshaw

6

Report of the Independent Examiner to the Trustees of Barham Pre School

I have examined the accounts of the above mentioned for the year ended 31st July 2025.

During the course of the examination no matter has come to my attention, which would give me reasonable cause to believe that in any material respect:

No further matters have come to my attention, which should be included to enable a proper understanding of the accounts to be reached.

Shelley Hobbs MAAT Hobbs Thomas & Company LLP

7

Barham Pre-school Statement of Financial Activities For the year ended 31st July 2025

Notes
Income Resources:
Grants/Donations
2b/3
Fees
3
Fundraising
3
Interest
4
Other
3
Resources Expended:
Direct Charitable
5/7
Direct Charitable
2a
Other Expenditure:
Management & Admin
6
Net movement in funds for year
Total fund B/Forward
11/12		 Restricted
Funds
Unrestricted
Funds
Total
2025
Total
2024
£
£
£
£
1,230
570
1,800
25
0
132,145
132,145
126,929
0
2,497
2,497
1,728
0
0
0
0
0
9,215
9,215
6,680
1,230
144,427
145,657
135,362
0
134,417
134,417
125,044
41
0
41
48
0
2,218
2,218
2,246
41
136,635
136,676
127,338
1,189
7,792
8,981
8,024
805
62,532
63,337
55,313
1,994
70,324
72,318
63,337

There were no recognised gains or losses for 2024/2025 other than those included in the Statement of Financial Activities

The notes on pages 11-14 form part of these financial statements.

8

Barham Pre-school Balance Sheet

For the year ended 31st July 2025

Notes
Fixed Assets
Tangible Assets
8
Current Assets:
Debtors
9
Cash at Bank and in hand
Deposit Account
Creditors:
Amounts falling due within one year
10
Net current Assets
Total Assets less Current Liabilities
Capital and Reserves:
Unrestricted Funds
11
Restricted Funds
12		 2025
2024
£
£
230
271
0
0
55,346
46,339
20,342
19,889
75,688
66,228
3,600
3.162
75,465
66,499
72,318
63,337
70,324
62,532
1,994
805
72,318
63,337

Approved by the Trustees and signed on their behalf

9

Barham Pre-school Notes to the financial Statements For the year ended 31st July 2025

1 Accounting Policies

1.1 Basis of preparation of Accounts

The financial statements are prepared under the historical cost convention and include the result of the charity’s operation which are described in the Trustees’ Report and all of which are continuing.

The accounts have been prepared in accordance with the Statement of Recommended Practice for charity accounts.

Depreciation is provided at rated calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Buildings (mobile) 15% on cost Utilities 10% on cost Equipment 15% on cost Miscellaneous 15% on cost

1.3 Income

Voluntary income and donations are accounted for as received by the charity. No permanent endowments have been received during the year.

1.4 Value Added Tax

Value added tax is not recoverable by the charity and as such is included in the relevant costs in the statement of Financial Activities.

1.5 Management and Administrative Expenditure

Expenditure on management and administration of the charity includes all expenditure not directly related to the charitable activity or fundraising ventures.

10

Barham Pre-school Notes to the financial Statements For the year ended 31st July 2025

2a
Expenditure Direct Charitable:
Depreciation
2b
Grant received for equipment
3
Other Income:
Fees – Parents
Fees KCC
EYPP
Toddlers Group
Donations
Fundraising
Miscellaneous
4
Interest Received
5
Direct Charitable Expenditure:
Premises - heating / cleaning
Land Rent and Hire of Hall
Consumables
Equipment
Repairs and gardening
Insurance
Subs and Fee
Depreciation
Toddlers Group
Fundraising
Miscellaneous		 Restricted Funds
2025
2024
£
£
41
48
1,230
0
Unrestricted Funds
2025
2024
12,954
20,138
119,191
106,791
0
0
432
1,480
570
25
2,497
1,728
8,783
5,200
144,427
135,363
0
0
2,235
2,380
3,714
3,070
1,175
2,278
1,552
2,274
3,224
447
2,135
0
524
0
0
0
1,733
1,716
242
0
1,020
2,613
17,493
14,788

11

Barham Pre-school Notes to the financial Statements For the year ended 31st July 2025

6
Administrative Expenditure:
Miscellaneous
Training
Auditors Remuneration
7
Staff Costs
No remuneration was paid to Trustees in the year
The staff costs for the year		 2025
2024
£
£
754
567
0
0
1464
1,679
2,218
2,246
116,924
110,256
8
Tangible Fixed Assets
Cost or Valuation
At 01.08.24 - Restricted
At 01.08.24 - Other funds
Additions during the year
Restricted
Other Funds
Depreciation
At 01.08.24 – Restricted
At 01.08.24 - Other funds
Charge for the year
Restricted
Other Funds
Net Book Value
31-Jul-25
31-Jul-24		 Mobile
Buildings
Equipment
Misc
Totals
£
£
£
£
£
23,894
76,343
8,131
762
109,130
38,655
0
10,966
2,609
52,230
0
0
0
0
0
0
0
0
0
0
62,549
76,343
19,097
3,371
161,360
23,894
76,343
7,860
762
108,859
38,655
0
10,966
2,609
52,230
0
0
41
0
41
0
0
0
0
0
62,549
76,343
18,867
3,371
161,130
0
0
230
0
230
0
0
271
0
271

12

Barham Pre-school Notes to the financial Statements For the year ended 31st July 2025

9
Debtors
Amounts falling due within one year
Other prepayments
10 Creditors
Amounts falling due within one year
Other accrued
11 Unrestricted Funds
Opening balance
Net movement in funds for the year
12 Restricted Funds
Opening balance
Net movement in funds for the year		 2025
2024
£
£
0
0
0
0
3,600
0
62,532
54,460
7,792
8,072
70,324
62,532
805
853
1,189
-48
1,994
805

13

Treasurers Report October 2025

Opening balance August 2024 £46,338.79 Expenditure £136,649.82 Income £145,656.61 Gain of £9,014.79

Income Year on Year

24/25 £145.6k 23/24 £135.4k Increase of £10k Costs Year on Year 24/25 £136.6k 23/24 £127.3k Increase of £9k

Payments from parents 24/25 £20.8k 23/24 £24.1k Decrease of £4k Payments from KCC 24/25 £119.2k 23/24 £106.8k Increase of £12.4k Wages 24/25 £115.6k 23/24 £110.3k Increase of £5.3k

14

This year the wages have increased by £5k and the rent has increased by £5k, there has been savings of £1k

Our reserves have grown so there has been an improvement year on year.

15