2025-08-31-accounts - Emmanuel Pre-School

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Trustees’ Annual Report for the period 1 September 2024 – 31 August 2025

Charity Name: Emmanuel Pre School

Registered Charity Number: 1062030

Charity’s Principle Address:

Emmanuel Pre School, Emmanuel Church Hall, Hawkwood Road, Hailsham, East Sussex, BN27 1UG

Names of the Charity Trustees:

Trustee Name	Office (if any)	Dates acted if not for wholeyear
Laura Cobb – previously Hickmott	Chairperson from Sept 2023	Joined 01/09/23
Annaliese Davies		Joined 21/02/2018
Cheri Maskell	Treasurer from 09/05/22 - Ceased Sept 2023	Joined 14/09/2016
Sam Durie	Vice Chairperson	Joined 03/02/22
Chloe Irvine	Treasurer from Sept 2023	Joined 17/04/22 – Left Oct 2025
Stephanie Radley		Joined 18/04/22 – Left Oct 2025
VickyParker		Joined 01/09/23
Laura Stevens		Joined 08/10/24

Type of Governing Document: Emmanuel Pre School was established by constitution and currently operates using the Pre School Learning Alliance constitution 2008.

How the charity is constituted: Unincorporated Association

Trustee Selection Methods: Our trustees put themselves forward to act as part of our committee; if more than one person wants to take on an officer role then an election is held to appoint the role.

Our trustees are subject to approval by Ofsted and an enhanced DBS.

Training on safeguarding and child protection is provided for all trustees.

Charities Organisational Structure:

Emmanuel Pre School is registered with Ofsted to provide childcare for 2 – 5-year-olds. Our Trustees have always been referred to as committee members and Trustee is not a term that is actively used within the preschool. The preschool committee is known by Ofsted as the Registered Person. The committee oversees the management of the preschool and are responsible for the financial stability of the charity.

The Pre-School is run by our team of excellent staff who handle the day to day running. We have two managers who oversee the staff team.

Main Objects of the Charity:

provide high quality care and education for children primarily below statutory school age;
work in partnership with parents to help children to learn and develop;
add to the life and well-being of its local community.
offer children and their parents a service which promotes equality and values diversity.
Most of all we want the children to have fun and enjoy coming to Emmanuel Pre-School.

As a member of Emmanuel Preschool, your child:

is in a safe, caring and stimulating environment.
is given generous care and attention, because of our high ratio of adults to children.
has the chance to join with other children and adults to live, play, work and learn together.
is helped to take forward her/his learning and development by being helped to build on what she/he already knows and can do.
is in a pre-school which sees you as a partner in helping your child to learn and develop; and
is in a pre-school in which parents help to shape the service it offers.

Emmanuel Preschool exceed Ofsted’s ratio of adults to children in the setting. This helps us to:

give time and attention to each child.
talk with the children about their interests and activities.
help children to experience and benefit from the activities we provide; and
allow the children to explore and be adventurous in safety.

Summary of the main activities undertaken to public benefit:

Emmanuel Preschool has been operating since 1990 providing excellent, affordable and accessible early years education. The preschool committee (trustees) ensure that each year the income that the preschool receives is only spent in a way that specifically benefits the children and families that attend the setting. We are committed to ensuring that all our children’s individual needs are met during each session they attend.

This is mainly achieved by the high number of staff we have working each day. We are aware that our approach to staffing means our children can flourish and our parents are comfortable leaving their children in our care.

Our finances are tightly monitored, and money carefully spent to ensure our ongoing financial viability.

The Trustees have prepared this report having taken into account and complied with their duty to ensure that all the Pre-School activities are for the public benefit as set out in section 4 of the 2006 Act. They have also shown due regard for the guidance published by the Charity Commission 2013.

Summary of main achievements of the charity during the year:

We started back in September with very high numbers and only a few spaces.
Explorers’ children and staff did a Harvest Festival visit to Bowes House Care Home and the residents enjoyed the children singing to them. We also did our Christmas Nativity at Hailsham House Care Home in December.
The Halo Team visited and set us up on a programme with courses and targets to work towards. Ofsted are keen on settings getting this award.
We held our Cake Sale and raised £293.79.
Our Christmas Fair at the end of November and we raised £751.53.
At the end of January, we had our parent’s afternoon. Very positive feedback from parents.
We put the snack fee up to 60p in January (though this a voluntary fee and parents can bring in child’s healthy snack if they wish not to pay). In April we put our hourly fee up to £8.50.
At the end of March, the Explorer children had an Easter Bonnet competition and we had a visit from the Easter Bunny who bought goodies for the children.
In April the DFE made changes to the statutory guidance, reading through it we had to revert back to doing refundable deposits and not what we started last September £20 administration fee. We couldn’t expect parents to pay for snack and it must be voluntary contribution. We drew up a contract, so everything was clear to parents. Jenni and I are attended a meeting about it all. It was very informative.
At the beginning of May, our landlords Hailsham Parish Church informed us they were selling the building and land. They offered us the lease for £25,000 a year. We informed them this was out of our league, and they wish us luck in finding a new venue. After seeking within the area and out of area there was nothing available. We spoke to the local mayor about our situation they got in touch and we will be moving to Youth Station at Western Road in September 2026. After lots of emails with Laura, myself and Andy we came to agreed price of £18,000 a year.
At our trike trundle in May, we raised £667.90.
Our photographer came back again in May and took Graduation photos of our Explorer children.
We had Final Furlong Racing host our Race Night with a big screen and everyone could bet on each race. We held it at Hellingly Hub, we had a licensed bar, children’s bar, a raffle and a burger van. We raised £1161.96.
During June and July, we had settling in sessions with the new children and parents starting in September to come and meet their keyworker and have a play session. They pop along for about an hour, we find this really helps the children, parents and keyworker to get to know the child. We had a picnic for all our new children and parents in the summer holidays. 12 new children attended.
During our last term we did PE sessions with our Explorer children, they would bring in a PE kit. We found this really helped the children with independence on dressing and undressing themselves. They would have little races and general PE to get them used to PE for when they go to school.
Our theme for that term was people in our community so we had a visit from the Ambulance Service and the Fire Service came along.
In June CT from Taylor Made came in and made handprint plates with the Explorer children, this is always a great success and lovely keepsake for the parents.
At the end of June, we had another parents’ afternoon, and this was also a success.
In June we started to have visits from various primary schools to come and meet the children who will be attending their schools. Majority of schools now telephone us and we only have a few that come into us which is a shame.
In July we had a Teddy Bears Picnic week where all the children brought in their favourite toy to join in with them for snack and lunch time.
In July we did an Explorers Presentation. The children sang some songs to their parents. It was really lovely to spend some time with the parents as we handed out refreshments.
BJ our staff member retired after 25 years’ service.

Preschool Reserves Policy

At the 31[st] of August 2025 our Current Account balance is £27981.81 the Reserves Account is £18,394.84 and the Fundraising Account is £2,491.75.

We try each year to put as much money as possible into our Reserve fund. If there is any surplus at the year-end we aim to move any excess into our Reserve account.

Our managers have taken a very active role in keeping the costs of running the Pre-School as low as possible. The main increase in costs (which will be ongoing) is the hourly rate paid to staff, we are in talks about new fundraising ideas to build up our reserve. We are in communication with ESCC to ensure that the fees they pay us are kept in line with the Minimum wage increase we face each year.

Principle Sources of Funding

Our main source of income is the 2-, 3- & 4-year-old funding we receive from ESCC. We also receive fees from our parents who pay for their 2-year-olds and any hours in addition to their 15 & 30 hours of funding from ESCC.

We run a number of fundraising events each year to support the Preschool income. These included Christmas fair, Race Night, trike trundle and cake sales. During the year we received restricted income for our EYPP. All monies received were spent on either resources or fees.

How our expenditure supports our key objectives

The majority of our expenditure goes on staff expenses. We are committed as a Pre-School to offer the best support and learning opportunities for our children. By providing a high staff ratio to the number of children we have in Pre-School each day we are able to give the children the best opportunities in their early years’ education. We ensure that our children’s individual needs are met to give them the best start to their time at school.

Other than rent and minor overheads, we spend our income on resources and equipment for our children.

The trustees declare that they have approved the trustees report above: Signed on behalf of the Charity’s Trustees

Signatures : L Cobb

Position: Chairperson Date : 10/06/2026

Emmanuel Pre School Income & Expenditure Account for the Year Ended 31st August 2025

Charity Reg. No. 1062030

Prepared by Maplewise Ltd 4 Farmland Way Hailsham East Sussex BN27 1SP

Emmanuel Pre School

Statement of financial activity

£ £ Unrestricted Restricted 185,876 13,237 - 4,555.26 - - 2,959 860 1,000 16,105 3,070 71 1,015 531 1,671 224 31st August 2025 Year Ended	£ £ Unrestricted Restricted 185,876 13,237 - 4,555.26 - - 2,959 860 1,000 16,105 3,070 71 1,015 531 1,671 224 31st August 2025 Year Ended	£ £ Total Total 185,876 140,075 13,237 25,370 4,555 - - 3,131 2,959 604 860 60 1,000 577 16,105 6,005 3,070 3,177 71 60 1,015 977 531 633 1,671 - 224 289 231,174 180,958 1,584 - 191 1,050 3,184 3,131 584 483 790 1,121 71 60 - - 360 235 169,337 144,491 2,715 2,323 - 383 1,179 732 334 768 - - 218 171 717 1,643 14 843 1,229 1,143 925 1,469 970 653 13,622 11,474 618 633 119 145 1,625 1,507 2,550 2,600 1,668 1,247 - - 244 142 68 248 - - 370 322 - - 205,287 179,017 25,887 1,941 25,887 1,941 3130.80 0.00 0.00 3130.80 3130.80 0.00 Year Ended 31st August 2024	£ £ Total Total 185,876 140,075 13,237 25,370 4,555 - - 3,131 2,959 604 860 60 1,000 577 16,105 6,005 3,070 3,177 71 60 1,015 977 531 633 1,671 - 224 289 231,174 180,958 1,584 - 191 1,050 3,184 3,131 584 483 790 1,121 71 60 - - 360 235 169,337 144,491 2,715 2,323 - 383 1,179 732 334 768 - - 218 171 717 1,643 14 843 1,229 1,143 925 1,469 970 653 13,622 11,474 618 633 119 145 1,625 1,507 2,550 2,600 1,668 1,247 - - 244 142 68 248 - - 370 322 - - 205,287 179,017 25,887 1,941 25,887 1,941 3130.80 0.00 0.00 3130.80 3130.80 0.00 Year Ended 31st August 2024
226,619 1,584 191 584 790 71 - 360 167,966 2,715 - 1,179 334 - 218 717 14 1,229 925 970 13,622 618 119 1,625 2,550 1,668 - 244 68 - 370 - 200,732 4555.28 0.00 1371.48 3183.80 4555.28 0.00	4,555 3,184 1,371 4,555 -
		- 1,050 3,131 483 1,121 60 - 235 144,491 2,323 383 732 768 - 171 1,643 843 1,143 1,469 653 11,474 633 145 1,507 2,600 1,247 - 142 248 - 322 - 179,017 1,941 1,941 3130.80 0.00 0.00 3130.80 3130.80 0.00


			3130.80
			0.00

Emmanuel Pre School

Balance Sheet

Represented by: Current Assets Note Stock & work in Progress Trade Debtors Sundry Debtors & Prepayments Bank Account - Current (Unrestricted) Cash Acc - Fees Cash Float Fete Bank Account - Fundraising Bank Account - Reserves Total Current assets Creditors: amounts falling due within one year Net current assets/(liabilities) Net Assets Funds of the Charity Unrestricted funds Total Unrestricted funds Restricted funds Total funds As at 31st August 2025	£ £ 1,671 1,584 268 1,144 1,258 27,982 14,812 - - 110 393 2,492 2,014 18,395 7,189 52,060 27,251 4,081 5,158 4,081 5,158 47,979 22,092 47,979 22,092 47,979 22,092 - - 47,979 22,092 31st August 2024 As at	£ £ 1,671 1,584 268 1,144 1,258 27,982 14,812 - - 110 393 2,492 2,014 18,395 7,189 52,060 27,251 4,081 5,158 4,081 5,158 47,979 22,092 47,979 22,092 47,979 22,092 - - 47,979 22,092 31st August 2024 As at
		27,251
		5,158
		5,158

		22,092
		22,092 22,092 -
		22,092

We hereby approve the accounts of Emmanuel Pre School for the year ended 31st August 2025, and confirm we have made available all relevant books, records and information necessary for their preparation.

L Cobb Trustee C Maskell Trustee Dated

10/06/2026

Notes to the Accounts

1 Basis of preparation

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) [effective January 2015]. The financial statements have been prepared under the historical cost convention with the exception of investments, which where applicable are included at market value.

Financial reporting standard 102- reduced disclosure requirements

The charity has taken advantage of the exemption in preparing these financial statements as permitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland - the requirement of Section 7, Statement of Cash Flows.

1 Accounting Policies

Incoming Resources

1.1 Income

All incoming resources are included in the Statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Interest arising on the bank deposits is credited to the account when it is received.

1.1.1 Investment income

This is included in the accounts when receivable

EXPENDITURE AND LIABILITIES

1.2 Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to that category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis that is consistent with the use of resources.

All liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

ASSETS

1.3 Stocks and work in progress

These are valued at the lower of cost or market value

1.3.1 Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.

Fundraising income for other Charities is shown separately in the accounts Fundraising expenditure for other Charities is shown separately in the accounts

1.4 Taxation

The charity is exempt from income tax on its charitable activities

1.5 Pension Costs.

The charity operates a pension scheme (Auto Enrolment). Contributions payable to the Charity's pension scheme are charged to the Income & Expenditure Account in the period to which they relate.

5 Trustees expenses

During the year there were no expenses incurred by and reimbursed to the Trustees in connection with administrative expenses and purchasing supplies for the Charity.

Total amount paid 5.2 Fees for examination or audit of the accounts Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	Total 0 2025 £ 950 0 950	2024 £ 950 0
		950

6 Paid employees 6.1 Staff Costs 2025 £ 157090 12247 2715 172052 6.2 Average number of full - time equivalent employees in the year 2025 7 Total 7 6.3 Defined contribution pension scheme A NEST pension scheme is operated on behalf of the pre school employees. 2025 £ 2715 600 0 10 Debtors and prepayments 10.1 Analysis of debtors 2025 £ Trade debtors 267.60 Amounts due from subsidiary and associated undertakings - Other debtors - Prepayments and accrued income 1144 Total 1144 11 Creditors and accruals 11.1 Analysis of creditors 2025 £ Loans and overdrafts Trade creditors 1,458 Amounts due to subsidiary and associated undertakings Other creditors 1,213 Accruals and deferred income 1,410 Total 4,081 12 Movement on funds 22092 Add 25887 47979 Balance brought forward unrestricted funds Balance carried forward unrestricted finds Pension costs Total staff costs The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end Gross wages, salaries and benefits in kind Employer’s National Insurance costs	2024 £ 136310 8181 2323
	146814
	2024 7
	7
	2024 £ 2323 559 0 2024 £ 0 0 0 1258
	1258
	2024 £ 243 2365 2550
	5158

Independent Examiners Report

Report to the Trustees of Emmanuel Pre School

On the accounts for the year ended 31 August 2025 Charity No: 1062030

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2022 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiners Report

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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. The Managers and Trustees have worked hard to start to rebuild the pre schools reserves.

Clare Jones (FCIPD) Maplewise Ltd 4 Farmland Way Hailsham Sussex BN27 1SP

10/06/2026

Dated

Independent Examiners Report

Report to the Trustees of Emmanuel Pre School

On the accounts for the year ended 31 August 2025 Charity No: 1062030

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (“the Act”).

Responsibilities and basis of report

Independent Examiners Report

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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

Clare Jones (FCIPD) Maplewise Ltd 4 Farmland Way Hailsham Sussex BN27 1SP

10/06/2026

Dated