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← Noah's Ark Pre School (Swanton Morley)

2025-03-31-accounts

Charity registration number 1062209 (England and Wales)

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees S J Flower
A Owen
D Rose
J Downey
Z Flint
Charity number (England and Wales) 1062209
Registered office The Light Dragoons
Robertson Barracks
East Dereham
Norfolk
England
NR20 4TX
Independent examiner Frances Kay FCCA
TC Farnell Clarke Limited
Evolution House
Iceni Court
Delft Way
Norwich
Norfolk
England
NR6 6BB

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

CONTENTS

Page
Trustees' report 1
Independent examiner's report 2
Statement of financial activities 3
Balance sheet 4
Notes to the financial statements 5 - 9

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The principal activity of the charity in the year under review was that of a children’s pre-school.

Financial review

As set out on the Statement of Financial Activities on page 3, there was a net increase of funds amounting to £7,611 in the year (2024 - £449 net deficit). The balance of reserves at the year-end outlined on page 3 & 4 was £23,547 (2024 - £15,936).

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were: S J Flower

A Owen D Rose J Downey Z Flint

The trustees' report was approved by the Board of Trustees.

SIGN {JA .............................. A Owen

Trustee

Date: ............................................. 27th January 2026

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

I report to the trustees on my examination of the financial statements of Noah's Ark Pre School (Swanton Morley) (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 financial statements to be reached.

Frances Kay FCCA

TC Farnell Clarke Limited Evolution House Iceni Court Delft Way Norwich Norfolk NR6 6BB England Date: ............................

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 162,116 84,112
Charitable activities 3 54,773 64,280
Total income 216,889 148,392
Expenditure on:
Charitable activities 4 209,278 148,841
Total expenditure 209,278 148,841
Net income/(expenditure) and movement in funds 7,611 (449)
Reconciliation of funds:
Fund balances at 1 April 2024 15,936 16,385
Fund balances at 31 March 2025 23,547 15,936

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Current assets
Cash at bank and in hand 24,807 17,136
Creditors: amounts falling due within 10
one year (1,260) (1,200)
Net current assets 23,547 15,936
The funds of the charity
Unrestricted funds 12 23,547 15,936
23,547 15,936
The financial statements were approved by the trustees on ......................... The financial statements were approved by the trustees on .........................
27th January 2026
/}
}
SIGN
..............................
A Owen
X
Trustee

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Noah's Ark Pre School (Swanton Morley) is a registered Charity in England and Wales.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
NCC funding 162,116 84,112
Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fees 54,773 64,280

3 Income from charitable activities

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Expenditure on charitable activities

Direct costs
Staff costs
Insurance
Postage, printing & packaging
Snack food
Toys, games & equipment
Uniform
Furniture & larger equipment
General repairs & renewals
Subscriptions
Payroll
Equipment leasing
Misc staff costs & training
Share of support and governance costs (see note 5)
Governance
Analysis by fund
Unrestricted funds
5
Support costs allocated to activities
Governance costs
Governance costs comprise:
Independent examination fees
Accountancy
6
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 2025
£
162,234
1,616
1,927
5,081
14,487
2,724
3,187
5,178
2,218
830
582
7,954
208,018
1,260
209,278
209,278
2025
£
1,260
2025
£
1,260
-
1,260
2025
£
1,260		 2024
£
112,915
1,582
1,386
3,715
10,960
2,653
7,858
648
1,740
708
582
2,210
146,957
1,884
148,841
148,841
2024
£
1,884
2024
£
1,200
684
1,884
2024
£
1,200

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Trustees

Trustees' expenses

There were no trustees' expenses paid during the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' remuneration and benefits

J Downey, a Trustee, received £6,834 (2024 - £nil) for her role as a member of staff working within the nursery.

8 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
10
2025
£
155,066
4,650
2,518
162,234		 2024
Number
8
2024
£
109,889
1,218
1,808
112,915

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Creditors: amounts falling due within one year

Accruals and deferred income
11
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
1,260
2025
£
2,518		 2024
£
1,200
2024
£
1,808

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

NOAH'S ARK PRE SCHOOL (SWANTON MORLEY)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 15,936 216,889 (209,278) 23,547
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 16,385 148,392 (148,841) 15,936

13 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).