2025-07-31-accounts - Barlow Pre-School

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BARLOW PRE-SCHOOL

Charity No 1064990 Annual accounts for the period 1/8/24 to 31/7/25

Contents
Officers report	1-3
Independent Examiners Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the accounts	7-12

Officers' Report

The officers present their report together with the accounts of Barlow Pre-school for the period ended 31 July 2025

Charitable Status

The Pre-school is a registered charity under section 4 of the Charities Act 1960, No 1064990 and is constituted by Deed of Trust.

Objectives and Activity

The objects of the Pre-School are to enhance the development and education of children under statutory school age irrespective of race, sex, or creed.

Main activities undertaken in relation to those purposes during the year

Activities undertaken to achieve this aim were similar to those undertaken in previous years and it is considered that the results and progress made during the year is consistent with the long-term aims of the Pre-school and with the Charity Commissions guidance on public benefit. The principal income for the Pre-School continues to be fees received from parents and local authorities, supplemented by donations and fund-raising efforts. Expenditure has been incurred at a level which ensures that staff-cover and training is maintained at all times, and that Pre-School is safe and well-equipped.

Pre- School is staffed by a highly capable team with a range of qualifications, which results in a significant proportion of the annual expenditure being incurred on wages, and is committed to maintaining staff training. The Pre-School currently occupies Barlow Village Hall, Barlow, Sheffield which is rented from Barlow Parish Council.

Main activities undertaken to further the charity's purpose for the public benefit

Preschools work, whilst local in nature, benefits society at large through the education of young people and improving their awareness of the world around them. We also maintain close links with local schools and community which results in mutual support.

We maintain some outdoor play area outside the Village Hall, including groundworks and resurfacing of the whole area this year , and this is available for use by the community outside preschool hours.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

Main achievements and performance of the charity during the year.

During the period we have been able to continue to provide a high standard of education and facilities for many children and we would like to thank all staff, parents, carers, relations and friends for their continued hard work and assistance with the smooth running of Pre-School.

Financial Review and Reserves

Financial review of the position at the reporting date, 31 July 2025

The trustees consider the financial performance by the charity during the year to have been satisfactory. The surplus for the year represents income generated from principal funding sources less normal running costs

Policies on reserves and adequacy of assets available

The charity's reserves are the amounts the charity is free to spend, commit or designate freely. The amount of reserves so held at 31 July 2024 is shown on the Balance Sheet under the heading 'Unrestricted Funds' and, as there are no restricted or designated funds, can be used at the discretion of the trustees, as referred to in the accounting policies.

The charity's policy in respect of these reserves is to utilise them in a manner that will have the greatest effect in achieving its objects, subject always to retaining sufficient resources on deposit to enable the charity to meet its obligations and ensure its ongoing capacity to achieve those objects.

It is considered prudent to maintain a level of reserves that will enable Pre-school to ensure a level of continuity and the ability to adjust to fluctuations in demand and other economic changes

The Trustees are satisfied that the charity's funds are available and adequate to fulfil its obligations and the level of reserves is reviewed regularly.

All income from fund-raising activities are included within ‘Unrestricted funds’ and none is currently earmarked for specific projects.

Major risks to which the charity is exposed

The management committee has reviewed the major risks to which the charity is exposed and has established systems to mitigate those risks.

Management and Governance The Pre-School is administered by the officers of the Management Committee consisting of volunteers, parents and other elected representatives in accordance with clause 10 of the charity's constitution. The constitution allows for a minimum of 3 and maximum of 12 members and gives the Committee the power to apply funds received as they think fit for the benefit of the charitable objectives.

Members are elected at the Annual General Meeting for renewable terms of one year in accordance with clause 12 of the charity's constitution.The members of the Management Committee elected at the Annual General Meeting held on 2th October 2024 were as follows:-

S Wells - Chair	S Heaton
R Twigg - Treasurer	M Bratley
F Rooker - Secretary
The outgoing members at that date were L Heptinstall, M Morton, L Barnes, R Kelsey, H Banks and J Botham.

On appointment, new members are made aware of the role and responsibilities of the committee together with the administrative procedures and aims of the charity.

The Pre-school staff during the period ended 31 July 2025 principally comprised:

J Staley - Manager J Raybould	A Deakin	S Staley	C Bosworth
A Walker - Deputy C Brown	M Morton	C Feeney
M Bratley M Haslam	J Kirk	S Preston
In addition to the regular staff there was further staffing, during pre- school hours and for		administrative purposes,	by various temporary or relief staff and
assistance from parents and carers as necessary.

Officers’ Responsibilities

The officers of the Pre-school are required to prepare financial statements for each financial period which give a true and fair view of the state of the Preschool’s financial activities during the period and of its financial position at the period end. In preparing those financial statements the officers are required to:-

select suitable accounting policies and then apply them consistently. - make judgements and estimates that are reasonable and prudent - prepare financial statements on the going concern basis unless it is inappropriate to presume that the Pre-school will continue.

The officers are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Preschool and which enable them to ascertain the financial position of the Pre-school and which enable them to ensure that the financial statements comply with the requirements of the Charities Act. They are also responsible for safeguarding the assets of the Pre-school and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Achievements and performance

Although fees and funding provide the core finance, during the period Pre-school continued with various fundraising efforts. These fundraising events have been well supported by parents, relatives and the local community.

Fundraising included photographs, a sponsored read, Christmas crafts and cakes, Christmas Eve boxes, Nativity and a raffle, Easter raffle, a sports day and cake sale and a successful summer family funday. Parents organised the carnival float, with a space theme, winning 1st prize in category and also overall 1st prize. The prize money has been included in fundraising income.

Donations toward repairs included £5000 from Barlow Parish Council (towards resurfacing work) and £250 from Spire Vets (for fencing ) and we would like to take this opportunity to express our thanks for their support. During the period we continued to liaise with various Early Years and Educational bodies thus ensuring that the quality of Pre-School is maintained. Our monitoring ensures that the services provided and policies used maintain our high standards. We are happy to accommodate visitors, parents and trainees to demonstrate our working practices within the setting.

Financial review

Financial review of the position at the reporting date, 31 July 2025 The trustees consider the financial performance by the charity during the year to have been satisfactory.

The surplus for the year represents income generated from principal funding sources less normal running costs

Policies on reserves and adequacy of assets available It is considered prudent to maintain a level of reserves that will enable Pre-school to ensure a level of continuity and the ability to adjust to fluctuationsin demand and other economic changes

There are no restricted or designated funds at the balance sheet date and all unrestricted funds can be used at the discretion of the trustees, as referred to in the accounting policies.

The level of reserves is reviewed regularly by the trustees

The Trustees are satisfied that the charity's funds are available and adequate to fulfil its obligations.

Independent Examiner

The financial records of the Charity are regularly maintained and management information produced at intervals during the academic year. The financial accounts are then produced and independently examined. It is the intention of the management committee to ask GRS Accounting Ltd to undertake the examination in the following year.

By order of the Board:

Secretary…………………………..

Date: 16 October 2025

Independent Examiners Report to the trustees of Barlow Pre-School

I report to the trustees on the accounts of the above named for the year ended ended 31 July 2025

Respective Responsibilities of the Management Committee 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 i) examine the accounts under section 145 of the Charities Act; ii) to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and iii) to state whether particular matters have come to my attention.

Basis of Independent Examiners Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the 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 Examiners Statement

In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect requirements have not been met i) to keep accounting records in accordance with section 130 of the Charities Act; and ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed………………………….. G Barrett Qualification: FCA Address ..17 Birley Brook Drive Newbold Chesterfield S41 8XN Date: 16 October 2025

Section A Statement of financial activities

Unrestricted funds Restricted income funds £ £	Unrestricted funds Restricted income funds £ £	Total this year Total last year £ £	Total this year Total last year £ £
5,250	-	5,250	3,400
195,057	-	195,057	156,978
	-	-	-
557	-	557	311
6,762	-	6,762	4,102
-	-	-	-
207,626	-	207,626	164,791

-	-	-	-
193,031	-	193,031	133,197
-	-	-	-
2,911	-	2,911	2,528
195,942	-	195,942	135,725

11,684	-	11,684	29,066
-	-	-	-
11,684	-	11,684	29,066
-	-	-	-
-	-	-	-

-	-	-	-
-	-	-	-
11,684	-	11,684	29,066

58,396	-	58,396	29,330
70,080	-	70,080	58,396

Section B Balance sheet

12m (Note 21) 2m (Note 21)	Unrestricted funds Restricted income funds £ £	Unrestricted funds Restricted income funds £ £	Total this year Total last year £ £	Total this year Total last year £ £
	-	-	-
		-	-
	-	-	-
	-	-	-
	-	-	-	-

	400	-	400	400
	4,951	-	4,951	1,202
	-	-	-	-
	87,871	-	87,871	78,145
	93,222	-	93,222	79,747

	23,142	-	23,142	21,351

	70,080	-	70,080	58,396

	70,080	-	70,080	58,396

	-	-	-	-
	-	-	-	-

	70,080	-	70,080	58,396

	-		-	-
		-	-	-
	70,080		70,080	58,396
			-
	70,080	-	70,080	58,396

Signature		Print Name		Date of approval dd/mm/yyyy
		S WELLS(Chair)		16/10/2025
		R TWIGG(Treasurer)		16/10/2025

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The accounts are prepared under the following accounting convention and include the results of the charity's operations which are described in the Trustees' Report and all of which are continuing.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

1.2 Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period.

1.5 Material prior year errors No material prior year errors have been identified in the reporting period.

Note 2 Accounting policies

2.1 Reconciliation with previously generally accepted accounting practice

The nature of each accounting policy is unchanged from previous periods.

2.2 Income

Recognition of income	All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
	funds, it is probable that the income will be received and the amount can be measured reliably.
	The income from fundraising ventures is shown gross, and associated costs included in fundraising costs.
	No permanent endowments have been received in the period.
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required or
	permitted by the FRS 102 SORP or FRS 102.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition criteria are met.
	In the case of performance related grants, income must only be recognised to the extent that the charity
	has provided the specified goods or services as entitlement to the grant only occurs when the
	performance related conditions are met.
Government grants	The charity has received fees from the Local Authority and no other specific government grants in the
	reporting period.
Donated goods	Pre-School receives donated goods for use in its charitable activities but it is impractical to measure their
	value on receipt. By their nature these goods are generally for immediate use/consumption and no
	carrying value is recognised for the minimal amount of stock held.
Donated services and facilities	Donated services and facilities are included in the SOFA when received at the value of the gift to the
	charity provided the value of the gift can be measured reliably and it is practical to do so.
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’
	annual report.
Interest, royalties and dividends	This is included in the accounts when receipt is probable and the amount receivable can be measured
	reliably.
Income from membership subscriptions	Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.
	Membership subscriptions which gives a member the right to buy services or other benefits are
	recognised as income earned from the provision of goods and services as income from charitable
	activities.

Settlement of insurance claims

Insurance claims are only included in the SoFA when the general income recognition criteria are met and are included as an item of other income in the SoFA.

2.3 Expenditure and liabilities Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 Assets Tangible fixed assets for use by charity Assets are capitalised if they can be used for more than one year, and cost at least £1000 Assets are valued at cost and depreciated over their estimated useful life. Equipment - 20% reducing balance Intangible fixed assets The charity has no intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. Stocks Stocks held as part of a charitable activity are measured at the lower of cost and net realisable value based on the service potential provided by items of stock. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Note 3 Analysis of income

Unrestricted funds Restricted income funds Total funds Prior year	Unrestricted funds Restricted income funds Total funds Prior year	Unrestricted funds Restricted income funds Total funds Prior year	Unrestricted funds Restricted income funds Total funds Prior year
5,250	-	5,250	3,400
-	-	-
-	-	-	-
5,250	-	5,250	3,400


135,102	-	135,102	111,437
59,955	-	59,955	45,541
195,057	-	195,057	156,978

-	-	-	-
-	-	-	-


557	-	557	311
-	-	-	-
557	-	557	311

6,762	-	6,762	4,102
-	-	-
6,762	-	6,762	4,102

-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

207,626	-	207,626	164,791

Note 4 Analysis of receipts of government grants

During the year the charity received funding from the Local Authority for charitable purposes together with other grants as detailed

Description This year Last year £ £	Description This year Last year £ £	Description This year Last year £ £
Pre-School Fees	135,102	111,437
n/a	-	-
Total	135,102	111,437

There were no unfulfilled conditions and other contingencies attaching to any grants and funding that have been recognised in income.

Note 5 Donated goods, facilities and services

The charity receives assistance , in the form of work carried out by unpaid volunteers and other donated goods for use in its charitable activities,which are not recognised in these accounts.

Pre-School receives donated goods for use in its charitable activities but it is impractical to measure their value on receipt. By their nature these goods are generally for immediate use/consumption and no carrying value is recognised for the minimal amount of stock held.

There were no unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.

Note 6 Analysis of expenditure Analysis

Unrestricted funds Restricted income funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Total funds Prior year £ £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

153,546	-	153,546	119,582
2,149	-	2,149	2,699
10,156	-	10,156	4,967
2,712	-	2,712	2,982
3,200	-	3,200	2,860
21,268	-	21,268	107
193,031	-	193,031	133,197

-	-	-	-
-	-	-	-
-	-	-	-

1,336	-	1,336	1,158
-	-	-	-
1,575	-	1,575	1,370
2,911	-	2,911	2,528

195,942	-	195,942	135,725

Note 7 Extraordinary items

There were no extraordinary items requiring additional disclosure during the year.

Note 8 Funds received as agent or co-operative income

There were no funds received as agent or co-operative funds with other charities to achieve economies in purchases/sales of goods

Note 9 Support Costs

Support cost(examples)	Basis of allocation	Raising funds £	Charitable Activities £	Other £	Grand total £
Staff resources	Attributable by activity	-	155,695	-	155,695
Materials and sundry running costs	Attributable by activity	-	31,424		31,424
Rent and insurance	Attributable by activity	-	3,200	1,336	4,536
Depreciation	Attributable by activity	-	-	-	-
Professional fees	Governance costs not	-	2,712	1,575	4,287
Total	~~tt ib t bl~~ ~~t~~ ~~ti it~~	-	193,031	2,911	195,942

During the year the primary activity of the charity was the provision of education and the majority of staffing and other costs relate directly to this activity. Any other costs specific to fundraising are allocated directly to that activity. There are no costs incurred which are apportioned across activities.

Note 10 Details of certain items of expenditure

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the 10.1 Fees for examination of the accounts Independent examiner’s fees Assurance services other than audit or independent examination	This year £	Last year £
	600	550
	-	-
	-	-
	975	820

Pension costs (defined contribution scheme) Other employee benefits Total staff costs Total amount paid to key management personnel for services to the charity These personnel are included in staff costs for the provision of educational services. Note 11 Paid employees 11.1 Staff Costs Salaries and wages (net of CJRS) Social security costs
	This year £	Last year £
	149,096	118,258
	2,438	-
	2,012	1,324
	-	-
	153,546	119,582

	42342	37489

There are no staff working for the charity whose contracts are with and are paid by a related party.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60000

Trustees received no remuneration for their services in the running of the charity.

Total 11.2 Average head count in the year Fundraising Charitable Activities Governance	This year Number	Last year Number
	-	-
	13	12
	-	-
	13	12

11.3 Ex-gratia payments to employees and others (excluding trustees)

During the year there were no ex-gratia payments to employees and others.

11.4 Redundancy payments

During the year there were no redundancy payments to employees and others.

Note 12 Defined contribution pension scheme or defined benefit scheme

The staging date for Auto enrolment purposes was 1 August 2016 and a scheme has been in operation since that date with The Peoples Pension.

Note 13 Grantmaking

During the year no grants or donations were made by the charity.

Note 14 Tangible fixed assets

14.1 Cost or valuation At the beginning of the year Additions Revaluations Disposals At end of the year 14.2 Depreciation and impairments At beginning of the year Disposals Depreciation At end of the year 14.3 Net book value Net book value at the beginning of the year Net book value at the end of the year

Equipment £	Total £
5,622	5,622
-	-
-	-
-	-
5,622	5,622

25% Reducing
~~b l~~ 5,622	5,622
-	-
-	-
5,622	5,622

-	-
-	-

Note 15 Intangible assets

There were no intangible assets held during the year.

Note 16 Heritage assets

There were no heritage assets held during the year.

Note 17 Investments, guarantees and loans

17.1 Investment assets

There were no investment assets held during the year apart from a small deposit account which is operated in conjunction with the bank current account.

17.2 Guarantees and loans

There were no guarantees or loans made to or on behalf of a third party

Charitable activities: Trade debtors Other debtors Total Other 21.1 Analysis of creditors Bank loans and overdrafts Trade creditors Other creditors Total Note 21 Creditors and accruals There are no creditors payable in more than 1 year. Accruals and deferred income Note 19 Debtors and prepayments There are no debtors recoverable in more than 1 year. Note 20 Cash at bank and in hand Short term deposits Cash at bank and on hand Total Note 18 Stocks Stock of stationery and materials Prepayments and accrued income	Thisyear	Lastyear
	£	£

	400	400

	This year £	Last year £
	0	0
	4951	1202
	0	0
	4951	1202

	This year £	Last year £
	58,786	57,813
	29,085	20,332
	-	-
	87,871	78,145

	Amounts falling due within one year
	This year £	Last year £
	-	-
	-	-
	20,256	18,539
	2,886	2,812
	23,142	21,351

21.2 Deferred income

There is no deferred income at the balance sheet date.

Note 22 Financial risk assessment and control

The risk of losses arising from unpaid debts and being unable to meet short term liabilities is minimal as the finances are closely monitored and controlled by the Management Committee. Amounts receivable are collected on a timely basis, outgoings are tightly controlled and there are no loans or overdraft facilities available. Financial assets, in the form of security to third parties, are not given by the Charity.

Note 23 Contingent liabilities and contingent assets

At the period end the Charity had no contingent assets and the Management Committee are not aware of any contingent liabilities.

Note 24 Events after the end of the reporting period

The Management committee are not aware of any events arising after the reporting period which should be noted

Note 25 Charity funds

25.1 Details of material funds held and movements during the CURRENT reporting period

Fund names, type, purposes and restrictions.	Fund balances	Income £	Expenses £	Transfers £	Fund balances c/ £
Unrestricted Funds	58,396	207,626	- 195,942	-	70,080
Other Funds	n/a	-	-	-	-
Total Funds	58,396	207,626	- 195,942	-	70,080

25.2 Details of material funds held and movements during the PREVIOUS reporting period

Fund names, type, purposes and restrictions.	Fund balances	Income £	Expenses £	Transfers £	Fund balances c/ £
Unrestricted Funds	29,330	164,791	- 135,725	-	58,396
Other Funds	n/a	-	-	-	-
Total Funds	29,330	164,791	- 135,725	-	58,396

There are no designated funds, or transfer between funds as all funds are unrestricted.

Note 26 Transactions with trustees and related parties

26.1 Trustee remuneration and benefits

None of the trustees have been paid remuneration or received other benefits from an employment with the charity or a related entity.

26.2 Trustees' expenses

No trustee expenses have been incurred

26.3 Trustee loans

There have been loans to or from Trustees in the reporting period

26.4 Transaction(s) with related parties

There have been no related party transactions in the reporting period

Note 27 Additional Disclosures

There are no significant matters which are not covered in other notes and which need to be included to provide a proper understanding of the accounts.