Charlty Reglstratlon No. 1074136 PETER PAN PRE-SCHOOL BATH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 PETER PAN PRE-SCHOOL BATH LEGAL AND ADMINISTRATIVE INFORMATION Trust••$ Mrs F Par8on8 Ms S Thomber Ms L Spee M$ F Mawditt Msmcuff Ms V Lord Charlty number 1074136 Prlnclpal address Methodist Church Hall Kennington Road Bath. BA13EA Indgpondent •xamlner Mr P J Barton FCCA ART Accountants knmited GrOUr￿ Floor 11 Manvers Street Bath BA11JQ Bankers Lloyds Bank 47 Milsom Street Bath BA1 1DN PETER PAN PRE-SCHOOL BATH CONTENTS Page Trustees, report Independent examiners report Statement of financid acti¥ll￿S Balance Sheet Notes to the accounts PETER PAN PRE-SCHOOL BATH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Iruslees present their report and accounts for the year ended 31 August 2025. The account5 have been prepared in accordance wth the accounting policies set out in Note 1 to the accounts and comply wth the charity's Constitution. the Charities Act 2011 and "Accounting and Reportlng by Charities-. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191" ObJectlve$ and actlvltlgs The object of the Charity is lo enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through Community groups. We offer affordable and fvlly inclusive li.e. open to all a￿8$ of the community from those with special needs to those on low income) preschool education to the under 5's. By implementing the EYFS 0-5 cutriculum. investing in our stsff and fostering a nurturing environment we enhance the education and development of our children. Achlevements and p¢rfonnance During the year we provided Pre-school Education for 36 families. makirbg sure that each child left lo take up their place at Primary school fully prepared, and. if necessary. ￿ the support and funding in place to enable them lo ouri3h. We continued to implement the EYFS IN5 Curriculum and to work wth families and supwt agencies of SEN ildren to provide them wth an inclusive Pr&School EdtKation. Fundraising efforts Saw *Jnds raised f￿ new indoor rugs. oultknr play equipment and gardening activities. Our Leadership team continued lo ensure a molivaled and well trained team of practitioners through regular access lo training, supervision meets.ngs and appraisals. We also continued to be Ofsted ready as a te8m of Trustees and Stsff maintaining the Good rating we got in February 2024. We implemented the new requirements arwnd Early Years Funding and In¢￿aSed our fees lo mitigatt rising operational costs. Future Plans The next year to August 2026 sees yet another increase in the National Minlmum Wage plus a rent increase. More families being able to daim Early Years fvnding for children who previously would have paid fees will continue lo tighten out finances. Fees wll be rewewed again during the year and increased if needed to offset some of these challenges. We have a long serving member of staff leaving during Wnler Temi 2025 50 we will be recruiting for a new team member to join us in December. Flnanclal r•vl•w The Trustees recognize the need to maintain a sufficient level of reserves for use in the event of the charity no longer being viable. A significant drop in the numbers of children attgnding or loss of our rented premises could be examples of these. It is our polbcy to hold in reserve the equivalenl of 6 months of runniThJ costs al £7,000 per month repr¢$8nted in the free resery&s figure of £64.795. PETER PAN PRE￿cHOoL BATH TRUSTEES. ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Structure. govemance and management Peter Pan Pre-school Bath is fornied under 8 Constitution dated 21 January 1999 as amended on 11 October 2011. It IS 8 registered charity. wth charity number 1074136 and takes the legal fomi ol a members, associ8tion. The committee members and staff ser¥ed during the year were as follows.. chaIr￿1#0n F Parsons Treasurnr L Speers Secrotary S Thomber Ordlnary rnembers R Roche C Woodward Pre4chool Leadeys M Jones and K Carter Prfrschool Stsff S Walton, J Bomon. F Parsons. C matthth￿. C Sykes. K McDouall. A Denning, Twstees are appointed by a vote al the Annual General Meeting. The board of trustees have the power lo appoint new or additional trustees and to remove any trustee provided the number of trustees does f811 bdow minimum ot three. The trustees served during the year were.. Mrs F Parsons Mrs S Thomber Ms R Roche {Resigned September 20251 Ms C Woodward (Resigned September 2025) Ms L Speers Ms F Mawditt (Appointed September 20251 Ms M Cuff {Appoinled September 20251 Ms V Lord (Appointed September 2025) Publlc benefit We have had regard to the gLbidance contained in the Charity Commission's general guidance on publlc benefit and referred to it when revIe￿n9 our aim and objectives and in plannirvJ our fiJbJre actsvities. The trustees. report was approved by the Board of Trustees. Mrs F Parsons Trustee PETER PAN PRE-SCHOOL BATH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PETER PAN pRE￿CHOOL BATH I report on the accounts of the charity for the year ended 31 August 2025. which are sel out on pages 4 to 8. Respective responslbllltles of trustees and examlntr The charity's trustees are responsible for the preparation of the accounts. The charitys Injslees consider that an audit is not required for this year under 5e¢tion 144(21 of the Charilies Act 2011 (the 2011 Act) and that an independent examination is needed. 11 is my responsibility lo". examine the accounts under section 145 of the 2011 Act.. Illl to follow the procedures laid down in the general Directions gtven by the Charity Commission under section 14515}Ibl of the 2011 Acl,. and {iii) lo state whether particular mattars have Come to my attention. Bas1$ ol Indepgndent examlnerfs report My examination was carried out in accordance wth the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented %wth Iho$e records. It also includes considerab.on of any unusual Aems or disdosures in the accounts and seeking explanations from you as trustees conceming any such matters. The prctedures undertaken do not provide all the evidence that would be requi￿ in an audit and ¢onsequenly no opinion 15 given as to whether the g¢counts present a 'tnJe and fair view and thg report is limrted to those matters sel out in the next statement. Independent examinerfs statement In connects'on wth my examination. no other has come to my attention.. lal which gives me reasonable cause to believe that in any material respect the requirements.. lo keep accounting records in accordance ￿ section 130 of the 2011 Act.. and lill to prepara accounts which accord th the accounting records and comply wth the accounting requirements ofthe 2011 Act: have not been met or Ibl to which, in my Opfnion. attention sh(yJld be drawn in order lo enable a proper understanding of the accounts to be reached. Mr P J Barton FCCA ART Accountants Llmlted Chartered Certlfied Accountsnts Ground Fl¢)or 11 Manvers Street Bath BA11JQ Dated". PETER PAN PRE-SCHOOL BATH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrgstrlctod Restrlcted funds funds Total 2025 Total 2024 ncom from: Charitable activityes Investments 134.116 933 134,116 933 131,361 834 Total Income 135.049 135.049 132.195 Ex enditure on". Charitable acUvitie5 124.274 124.274 126,082 Total resources expended 124,274 124,274 126,082 Nèt movement In funds 10.775 10.77S 6,113 Fund balances al 1 September 2024 54.020 54.020 47,907 Fund balances at 31 August 2025 64.795 64,795 54,020 The slalèment of financial activibes irKludes all gains and losses recognised in the year. AJI incom¢ and expenditure derive from continuing 8clith"es. PETER PAN PRE-SCHOOL BATH STATEMENT OF ASSETS AND LIABILITIES AS AT31 AUGUST2025 2025 2024 Notes Current assets Cash al bank and in hand 64.795 54,020 Crodltorn: amounts falllng du• wlthln on8 ygar Nel current assets 64.795 54,020 Total assats less currgnt Ilabllities 64.795 54,020 Income funds Reslricled fvnds Unrestricted funds 64.795 54,020 64.795 54,020 The account5 were approved by the TnJst88s on .Ibl.b. lzkn. Mrs F Parsons Trustee MSL Trustee PETER PAN PRE-SCHOOL BATH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ACCOUn￿ng polleles Charity 5nfomatlon PETER PAN PRE-SCHOOL BATrI is an unincorporated body %the goveming document is a constitLrtion. 1.1 Accounting conventlon The aC￿UnIS have been prepared in accordan￿ wth the charity's conslitulion. the Charities Aet 2011 and 'Ac¢ounting and Reporting by Charities.. Stslemenl of Recommended Practice applicable to Charities preparing their accounts in accordance wth Ihe Financial Rewrting Standard applicable in the UK and Republic of Ireland {FRS 102}. {effective 1 January 20191. The chanty is a Public Benefit Entity as defined by FRS 102. The charity has tsken a¢fvantsge of the provisions in thè SORP for charities applying FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash Flows. The accounts have departed from the Charibes (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departu￿ has involved followng the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred lo in the Regulations bLrt which has since been thdrawn. The accounts are prepared in stedirwJ. whieh is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost tonvention. The principal accounting policies adopted are sel OLrt below. 1.2 Golng concern Atthe time of approwng the accounts. the trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the accounts. 1.3 Charltable funds Unreslricled funds are available for use at Ihe thscretion of the tru5te8s in furtherance of their charitsble objectives unless the fvrKls havg been ¢*signated for other purposes. Reslricled funds are subject to specific condttions by donorn as to how they may be used. The purposes and uses of the re$lri¢ted funds are set txrt in the notes lo the a¢xounts. 1.4 Incomlng rgsources Income is recognised ￿en the charity is legally entiued lo it after any perfom)8nce ￿nd[hOn5 have been mel, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfomiance ¢orKlitions require defetraj otthe amount. 1.5 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call wth banks, other 5hort-tem) liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown ithin bOrro￿ng$ in current liabilth"es. PETER PAN PRE-SCHOOL BATH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charltablo actlvitlo3- Incorng 2025 2024 Grants Fees and snack m¢)ney Milk Other Fundraising 95.243 30,663 253 82.743 40.575 268 200 7,575 7,957 134,116 131,361 Investments 2025 2024 Intèrest receivable 933 834 933 834 Charttable a¢tlvltles- Exwndituro 2025 2024 Wages and training Snacks Milk Play equipment Fundraising 107.215 1.314 259 1.685 488 108,210 1,376 251 1,106 494 110,961 111,437 Share of supwt costs (see note 5) Share of govemance costs (see note 5) 12,863 450 14,195 450 124.274 126.082 PETER PAN PRE-SCHOOL BATH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Support and govornan¢• costs Support Goveman 2026 2024 Basls of allocatlon Repairs & maintenancg Rent Insurance Administration costs Sundries 357 7,522 695 515 3.774 357 7.522 695 515 3.774 525 Charitable activities 7.344 Charitable activities 669 Charrtable aclivilie5 860 Charitsble a¢tivilies 4.797 Charitable activities Independent examination 450 450 450 Govemance 12,863 450 13,313 14,645 Analysed between Charitable activities 12,863 450 13.313 14,645 Govemance costs includes payments to the independent examiner of £450 {2024- £4501.