OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

Trustees Report Year End 2025

Following the previous years discussions with the academic trust, whom we rented our classroom from, we had to make a decision to close Broomley Pre-school and make our staff redundant. Our reasons for this are that we were offered no security over a lease to offer us protection and ownership of our own pre-school setting. The costs that were to be imposed to us were significantly higher and low birth rate numbers forecasted for the next few years ahead would have seen us in a negative financial position within a matter of years. The trust also wanted us to accept 9 month olds and upwards which would have changed staff ratio and costs.

I personally met with each staff member and discussed our options. We were all in favour and understanding to close the preschool and accept a redundancy payout. One staff member offered to resign and seek employment elsewhere for their own financial security.

We focused on selling and donating our resources and did regular checks on our staff welfare, especially as one member was pregnant. We did not make any efforts to fundraise during this financial period.

As we were closing on July 18[th] 2025, we had to arrange for a member of staff to receive their statutory maternity pay in a lump sum, which we then had to claim back from HMRC. This delayed our ability to make redundancy payments immediately upon closure, However, in the November staff were contacted and it was mutually agreed that they would be receive one payment in December 2025 and enhanced payments in February once all monies had been claimed. This will explain why there was still a significant amount of money left in the account at the end of this academic year.

It has been a pleasure to be chairperson of such a wonderful and Ofsted graded outstanding charity, but now its tome for pastures new.

Date10/14/202410/15/202410/16/202410/17/202410/21/202410/28/202410/29/202411/11/202411/13/202411/18/202411/21/202411/25/202411/29/202412/13/202412/16/202412/17/202412/23/20249/10/20249/11/20249/13/20249/16/20249/16/20249/23/20249/24/20249/30/202410/1/202410/2/202410/3/202410/7/202411/4/202411/7/202412/2/202412/3/202412/5/202412/6/202412/9/20241/10/20251/13/20251/15/20251/17/20251/20/20251/24/20251/27/20251/29/20251/30/20252/10/20252/11/20252/12/20252/13/20252/14/20252/17/20253/10/20253/13/20253/17/20253/24/20253/27/20253/28/20253/31/20254/10/20254/23/20254/28/20255/12/20255/15/20255/19/20255/21/20255/22/20255/23/20256/13/20256/16/20256/20/20256/23/20256/24/20256/25/20256/26/20256/27/20256/30/20257/14/20257/23/20257/31/20258/29/20259/2/20249/3/20249/6/20249/9/20241/6/20251/7/20251/8/20252/3/20253/3/20253/4/20254/1/20254/3/20254/7/20254/8/20255/6/20256/2/20256/3/20256/6/20256/9/20257/4/20257/9/2025 wooley laws weir parkinson parkinson laws hillier reed parkinson wooley hillier parkinson hillier parkinson phillips parkinson hillier ncc ridley phillips wooley parkinson cauliflower group laws ridley parkinson armstrong f/flow - equals card read woolley phillips woolley parkinson tiarks woolley laws read park farm day nursery phillips hillier ncc parkinson wooley parkinson phillips parkinson laws lee hillier parkinson parkinson debbie young parkinson laws parkinson phillips parkinson hillier parkinson ridley ncc parkinson tiarks parkinson hillier ridley laws laws phillips laws parkinson parkinson parkinson ridley read parkinson ncc hiller parkinson tiarks park farm day nursery parkinson parksinson woolley parkinson laws tiarks phillips parkinson parkinson read parksinson phillips hillier tiarks hillier laws hillier ncc maturity savings account morton michel refundBroomley Pre SchoolDetailsparkinsondobsonwooleylawslawsphilipswooleywooleyphillipslawswooleyphillipslawswooleyphillipsphillipslawswooleyparkinsonwooleylawslawswooleyhillierlawswooleylawswooleyphillipswooleylawswooleyphillipsreedlawswooleyparkinsonlawswooleyphillipslawswoolleyphillipslawsphillipswoolleylawswoolleyphillipsparkinsonlawswoolleyphillipswoolleyreadtiarksphillipslawswoolleywoolleyphillipsphillipslawslawsphillipstiarkslawsphillipslawsphillipslawsreadwoolleylawsparkinsonparksinsonlawsphillipsphillipsparkinsonlawstiarkstiarkscheviot overpayment refundlawsphillipstiarksphillipsreadlawsphillipswoolleylawsphiollipsreadwoolleyparksinsonphillipslawslawswoolleylawsphillipslawswoolleyhillierlawstiarkstiarkstiarksparksinsonphillipswoolley Totals Total32379.5375941.687611.242003.556523.921871.618355.6523.3525.9262.6226.12516.412.96845.817.1612.9612.9630.9619.4442.3638.8829.8845.36719115002.8829.50.966.480.9632.46.480.729.7211637449413411055450026650022616815181515152424151572301240152715602415331530156215151512251512151218151212301512121215843012151512121512121254301212151212291512601512127315121212182115121230212715121216161212121858241212125030181884182439869996969699969969888669969696969898963969699669663366887689886869 Nursery Grant/support funds26365.927611.242003.556523.921871.618355.6 Fees & lunches7362.7625.9226.12516.412.96845.817.1612.9612.9630.9619.4442.3638.8829.8845.362.880.966.480.9632.46.480.729.72116374494134110554500266226168151815151524241515723012401515602415331530156215151512251512151218151212301512121215843012151512121512121254301212151212291512601512127315121212182115121230212715121216161212121858241212125030181884182439869996969699969969888669969696969898963969699669663366887689886869 petty cash62.6262.62 Fundraisingsale of goo56.5029.527 32379.5334902.88523.351500500 refunds/erros7191.007191 Transfer from Deposit0.00 Transfers0.00 EYPS 0.00 Grant 0.00 Broomley 1donation0.00 0.00 75941.68

Date
chq/ref
Details
9/5/2024
ncc wages
ncc wages
clive rudd bark chippings
9/10/2024
nest
9/12/2024
cheviot learning trust
9/24/2024
nesty
tna gray - hope educaton
9/26/2024
vodafone
ncc wages
10/1/2024
nest
10/2/2024
jif home and garden
10/28/2024
vodafone
11/1/2024
ico
11/7/2024
ncc wages
11/12/2024
nest
11/21/2024
david jones frst aid training
11/27/2024
vodafone
11/28/2024
ncc underpaid wages
cheviot learning trust
christne litle
12/5/2024
ncc wages
12/10/2024
nest
12/12/2024
williamson craig - solicitor
12/19/2024
tna gray -amazon staf gifs
12/30/2024
vodafone
1/9/2025
ofsed regostraton
christne litle
cheviot learning trust
ncc wages
1/14/2025
nest
1/28/2025
vodafone
2/13/2025
ncc wages
2/18/2025
nest
2/26/2025
vodafone
3/4/2025
cheviot learning trust
3/6/2025
ncc
3/11/2025
nest
3/26/2025
vodafone
3/27/2025
vanessa hucklesby laptop and ofce set up
4/3/2025
morton michel insurance
ncc
4/8/2025
nest
4/28/2025
vodafone
5/1/2025
ncc
5/7/2025
nest
5/8/2025
christne litle
cheviot learning trust
cheviot learning trust
5/29/2025
vodafone
6/12/2025
ncc
cheviot learning trust
6/17/2025
nest
christne litle
6/24/2025
tna gray pety cash
6/26/2025
vodafone
7/10/2025
ncc
pety cash tna gray
7/15/2025
nest
7/17/2025
cheviot learning trust
stocksfeld cricket club
7/24/2025
heritage accoutnans
7/28/2025
vodafone
8/6/2025
ncc
8/12/2025
nest
8/28/2025
vodafone
TOTALS		 Total
lunches & rsolicitor/leEquipment/sPety cash trips/Actvicleaning
dbs fees
Telephone
accountant
snacks etc
6,595.19
6595.19
6,375.82
6,375.82
50
50
371.09
371.09
728.64
728.64
377.08
377.08
106.48
106.48
22.83
22.83
4843.01
4843.01
303.96
303.96
660
660
22.83
22.83
35
35
6004.67
6004.67
367.28
367.28
310
310
22.17
22.17
50
50
453
453
51.48
51.48
5441.75
5441.75
327.59
327.59
1140
1140
200
200
22.17
22.17
50
50
51.48
51.48
423
423
6228.55
6228.55
349.93
349.93
22.83
22.83
5772.17
5772.17
345.86
345.86
23.49
23.49
510
510
5803.86
5803.86
349
349
22.17
22.17
458.99
458.99
837.97
837.97
5239.84
5239.84
348.65
348.65
23.51
23.51
5597.14
5597.14
392.38
392.38
91.57
91.57
7989.75
7989.75
381
381
23.61
23.61
5212.04
5212.04
276
276
377.56
377.56
24.42
24.42
150
150
23.61
23.61
5556.46
5556.46
100
100
402.09
402.09
505.44
505.44
420
420
528
528
25.71
25.71
3960.34
3960.34
946.42
946.42
23.61
23.61
Wages/
pension
Transfer
to Savings
Insurance
/licenses
SLA/ staf
training &
wellbeing
fee
reimburse
ment
Outdoor
area
Day
Nursery
Membship
Early
years fees
94750.49
78158.68 11266.83
1140.00
565.47
250.00
0.00
0.00
0.00
0.00
278.54
922.97
528.00
930.00
0.00
710.00
0.00
0.00
0.00
94750.49

?ALL PAYMENTS OUT OF THE A/C FROM BANK STATEMENT?

Opening Balance
Receipts
Payments
Closing Balance
8/29/2025
Bank Movement
.		 87756.88
8/29/2024
75941.68
94750.49
68948.07
163698.56
94750.49
-18808.81
outgoings for
Pety cash 24-25 Ref Total resources/equipmet for school travel Postage
aldi snack 3.62
aldi snack 3.93
tesco 10.97
b&m 3.49
sophie travel 22.4 £22.40
stocksfeld cricket club 15.9
aldi cooking 5.16
post ofce 1.55 £1.55
aldi snack 11.83
aldi snack 6.16
the works books 15.99 £15.99
aldi snacks 8.1
aldi snack and prizes 13.02
stocksfeld cricket club 31.65
coop snack 5.25
aldi 2.17
aldi 11.21
travel expenses 11.7 £11.70
aldi 7.18
aldi 11.26
aldo 8.23
aldi 3.17
coop snack 1.48
asda 4.8
argos 27.45 £27.45
twinkl membership 26.97 £26.97
aldi 10.84
b&m 2.49
aldi 4.18
down to earth 6.93 £6.93
stocksfeld golf club 7.55
aldi 14.93
amazon 19.96 £19.96
aldi 3.9
coop snack 8.55
ALDI 10.61
aldi 3.36
asda 4.82
amazon 53.7 £53.70
aldi 8.04
aldi 8.71
aldi 12.66
aldi 10.78
b&m 2.99
b&m prizes 3.65
amazon cups 5.99 £5.99
aldi 13.16
cilantro voucher 100
sophie dbs fee
stocksfeld cricket club		 48.5
13.4
654.34
156.99
34.1
1.55
staf Snacks and
dbs perks/gifs Baking lunches insurance trips/actvifees
£3.62
£3.93
£10.97
£3.49
15.9
£5.16
£11.83
£6.16
£8.10
13.02
31.65
£5.25
£2.17
£11.21
£7.18
£11.26
£8.23
£3.17
£1.48
£4.80
£10.84
£2.49
£4.18
7.55
£14.93
£3.90
£8.55
£10.61
£3.36
£4.82
£8.04
£8.71
£12.66
£10.78
£2.99
3.65
£13.16
100
48.5
13.4
48.5 168.5 228.03 0 0 16.67 £654.34

654.34 654.34

2024 2025
pety cash incoming
phillips lunch
read lunch
read lunch
read lunch
ridley lunch
read lunch
read lunch
ridley lunch
ridley lunch
read lunch
phillips lunch
read lunch
read lunch
hillier lunch
cash in
cash in
openin balannce
cash incoming
cash out
balance		 Income
forest
fundraising
Pety cash fees
schools
3.00
£24.00
£30.00
£24.00
£21.00
£27.00
£60.00
£3.00
£6.00
£45.00
£3.00
£60.00
£39.00
£40.00
£150.00
£100.00
£635.00
£0.00
£0.00
£0.00
£124.85
£635.00
£654.34
£105.51		 from 23-24
staf school fees/ cash
snack/
perks trips/Actvity lunch in
3.00
£24.00
£30.00
£24.00
£21.00
£27.00
£60.00
£3.00
£6.00
£45.00
£3.00
£60.00
£39.00
£40.00
150
100
£0.00 £0.00 **£385.00 ** £250.00 £635.00

Broomley Pre School

Accounts for the year ended 31st August 2025

Prepared by: Heritage Accountancy Ltd

76 Front Street Prudhoe Northumberland NE42 5PU

Registered Charity Number 1069127

Broomley Pre School

Independent Examiner's Report to the Trustees of Broomley Pre School

We report on the accounts for the Charity "Broomley Pre School"; Registered Charity Number 1069127, for the year ended 31st August 2025.

The financial information set out in these accounts complies with all current statutory requirements, the memorandum of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.

Respective Responsibilities of The Trustees and The Independent Examiner

As the charities trustees you are responsible for keeping accurate financial records which at any given point would disclose with reasonable accuracy the financial position of the Charity and that those records would enable you to comply with the Charities Act 2011 in producing financial statements.

The charities trustees are also responsible for the safeguarding of any assets of the Charity and hence take reasonable steps for the prevention and detection of fraud and other irregularities.

As the charities trustees you are responsible for the preparation of the accounts which make up this report; you consider that the audit requirement of section 43(2) of the Charities Act 2011 (The Act) does not apply. It is our responsibility to state, on the basis of procedures identified and specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act; whether particular matters have come to our attention.

Basis of Independent Examiners Report

This examination has been carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of Accounting Records kept by the Charity and a comparison of the accounts presented within those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and as a consequence we can not express an audit opinion on the view given by the accounts.

Independent Examiners Statement

In connection with the independent examination of the records and accounts of the Charity: Broomley Pre School, no matter has come to our attention:

  1. Which gives us reasonable cause to believe that any material respect, the requirement to keep accounting records in accordance with Section 41 of The Act; and to prepare the accounts which accord with the accounting records and to comply with the accounting requirements of The Act have not been met or;

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

L Copple FCCA Heritage Accountancy Ltd 76 Front Street, Prudhoe, Northumberland, NE42 5PU

Broomley Pre School

Receipts and Payment Accounts

Changes in Resources in the year
Insurance
Accountancy
Advertising and Stationery
Professional Fees and Subscriptions
Cleaning
Rent
Direct Charitable Expenditure
Salaries
Training
Repairs and Renewals
Lunches
Telephone
Snacks and Sundries
Equipment and Resources
Outings and Activities
Trips/Activites
Other income
Resources Arising
Parental Fees
Nursery Vouchers
Fundraising
Bank Interest		 2025
7,748
26,366
57
2,000
349
0
36,519
78,159
952
-
4597
279
397
1,432
51
0
400
528
2
1,189
87,984
-51,465		 2024
10,370
68,780
1,432
529
60
81,171
76,695
0
0
2,268
187
442
2,026
25
0
1,141
912
146
0
1,056
84,897
-51,465 -3,726
BROOMLEY PRE SCHOOL BROOMLEY PRE SCHOOL BROOMLEY PRE SCHOOL BROOMLEY PRE SCHOOL BROOMLEY PRE SCHOOL 1069127 1069127 1069127 CC16a
For the period
from		 Period start date
01/09/2024		 To Period end date
31/08/2025
Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest
£
£ 7,748
£ 26,366
£ 57
£ 349
£ 2,000
£ -
£ 36,519
£ -

£ -		 Restricted
funds
to the nearest £
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -		 Endowment
funds
to the nearest £
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -		 Total funds
to the nearest £
£ 7,748
£ 26,366
£ 57
£ 349
£ -
£ 34,519
£ -
£ -		 Last year
to the nearest £
Parental Fees £ 7,748 £ 10,370
Nursery Vouchers £ 26,366 £ 68,780
Fundraising £ 57 £ 1,432
Bank Interest £ 349 £ 529
other Income £ 2,000
Trips/Activites £ - £ 60
Sub total(Gross income for AR) £ 36,519 £ 81,171
A2 Asset and investment sales, (see
table).
£ - £ -
Sub total
£ -		 £ -
Total receipts
A3 Payments
£ 36,519 £ - £ - £ 34,519 £ 81,171
£ 78,159
£ 952
£ -
£ 4,597
£ 279
£ 397
£ 1,432
£ 51
£ -
£ 400
£ 528
£ 2
£ 1,189		 £ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -		 £ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -
£ -		 £ 78,159
£ 952
£ -
£ 4,597
£ 279
£ 397
£ 1,432
£ 51
£ -
£ 400
£ 528
£ 2
£ 1,189
£ -
£ -
Salaries £ 78,159 £ - £ - £ 78,159 £ 76,695
Training £ 952 £ - £ - £ 952 £ -
Repairs & Renewals £ - £ - £ - £ - £ -
Lunches £ 4,597 £ 4,597 £ 2,268
Telephone £ 279 £ - £ - £ 279 £ 187
Snacks £ 397 £ - £ - £ 397 £ 441
Equipment / Resources £ 1,432 £ - £ - £ 1,432 £ 2,026
Playgroup Outings & Entertainment £ 51 £ - £ - £ 51 £ 25
Rent payable £ - £ - £ - £ - £ -
Insurance £ 400 £ - £ - £ 400 £ 1,141
Accountancy Fees £ 528 £ - £ - £ 528 £ 912
Advertising & Stationary £ 2 £ - £ - £ 2 £ 146
Professional Fees and Subscriptions £ 1,189 £ - £ - £ 1,189 £ -
Travel & Subsistance £ - £ - £ - £ -
Cleaning £ - £ - £ - £ 1,056
**Sub total ** £ 87,984 £ - £ - £ 87,984 £ 84,896
£ -
£ -
£ 87,984
£ (51,465)
£ -
£ 120,519
£ 69,054		 £ -
£ -
£ -
£ -
£ -
£ -
£ -		 £ -
£ -
£ -
£ -
£ -
£ -
£ -
A4 Asset and investment purchases,
(see table)
Fixed Asset Equipment Purchases £ - £ - £ -
Sub total £ - £ - £ -
Total payments
Net receipts/(payments)
A5 Transfers between funds
A6 Cash funds b/fwd
Cash funds this year end
£ 84,896
£ (51,465) £ - £ - £ (53,465) £ (3,725)
£ - £ - £ - £ - £ -
£ 120,519 £ - £ - £ 120,519 £ 124,244
£ 69,054 £ - £ - £ 67,054 £ 120,519

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on behalf of all
the trustees
B5 Liabilities
B4 Assets retained for the
charity’s own use
B3 Investment assets
B2 Other monetary assets
B1 Cash funds
Signature
Details
Accruals
Details
Total
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Current Bank
Savings Bank
Petty Cash
Details		 Unrestricted
Funds
£ 68,948
£ -
£ 106
£ 69,054
OK
Unrestricted
funds
to nearest £
£ -
£ -
£ -
£ -
£ -
£ -
Fund to which
asset belongs
Fund to which
asset belongs
Fund to which
liability relates		 Restricted
Funds
£ -
£ -
£ -
£ -
OK
Restricted funds
to nearest £
£ -
£ -
£ -
£ -
£ -
£ -
Cost (optional)
£ -
£ -
£ -
£ -
£ -
Cost (optional)
£ -
£ -
£ -
£ -
Amount due
(optional)
£ -
£ -
£ -
£ -
£ -
Name		 Endowment
Funds
-
-
-
£ -
OK
Endowment
funds
to nearest £
£ -
£ -
£ -
£ -
£ -
£ -
Current value
(optional)
£ -
£ -
£ -
£ -
£ -
Current value
(optional)
£ -
£ -
£ -
£ -
When due
(optional)

Signature		 Print Name Date of
approval