**Charity registration number 1076227 (England and Wales)** **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Miss S Crump Ms E Thom Ms S Wallace-Lower Ms A Stainer (Appointed 3 October 2025) **Charity number (England and Wales)** 1076227 **Independent examiner** Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ **Bankers** CAF Bank Limited 24 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **CONTENTS** **----- Start of picture text -----**
Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 14
**----- End of picture text -----**
## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ The trustees present their annual report and financial statements for the year ended 31 August 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 and “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)” (as amended for accounting periods commencing from 1 January 2019). ## **Objectives and activities** The charity's objectives and main aims are: - To maintain and keep providing high quality childcare with a happy atmosphere within a safe, secure and stimulating environment. - To encourage the development of self-esteem and independence, which will help children to make a natural transition to full-time schooling. - To ensure each child is supported in developing their potential at their own pace by means of developmentally appropriate play activities and a high level of individual adult input. To provide activities and experiences that are planned to meet their individual stages of development within the early years foundation stage. - To always look at ways to improve and update the environment, layout, equipment and resources available within the Pre-school and Farm Friends. The policies adopted in furtherance of these objectives are available on the website (www.bishopdownfarmpreschool.com) and are updated throughout the year. ## _Public benefit_ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** ## _Significant activities and achievements against objectives_ The Pre-school is a thriving community setting where dedicated staff who are invested in and supported, work together to provide an Early Years setting for the local community. There is a positive relationship with the local primary school and they work collaboratively to support successful transition for the children starting school. Farm Friends continues to be an essential and popular service to working parents of children of Greentrees Primary School and the funds from this supports the development of the whole setting and addresses the rising costs in many of the outgoings. There has been various activities going on at preschool with the children. We had fancy dress days, celebrated Chinese New Year, earth day, St George’s Day, Easter, Mother’s Day, we also had new planters built and have planted flowers and seeds. We did a Teddy Tombola to raise money for resources. We will be doing a sponsored walk next month to raise money for new tables. Preschool maintained continuity throughout the last year even though our numbers were low. Children’s targets were achieved. All children and parents were happy with the care they received. ## **Staff training and development** Some staff are working on their level 2 qualifications which will have a positive impact the quality of learning and experiences that the children gain while in the setting. Marie continued to working towards her level 5 management and leadership qualification during this period. This is significant investment in staff skills and professional development and pay rises were awarded according to the minimum wages increase. - 1 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **Financial review** Overall, there is a net increase in unrestricted funds of £49,87(2024 deficit - £43,457) resulting in total unrestricted funds at 31 August 2025 of £158,561 (2024 - £153,574). It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The committee considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities whilst consideration is given to ways in which additional funds may be raised. The committee have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to major risks. ## **Plans for future periods** There are two main objectives for the coming year. Firstly, to improve the fundraising opportunities for the Preschool to increase the income. Secondly to increase the volume of children the afterschool provision takes to provide a greater service to the loc community and grow the charity. In 2026, the Manager and Deputy attending a council meeting to fight for planning permission to be given to preschool again for the next 5 years after it was voted against by some residents. Preschool won the vote, unanimously!! ## **Structure, governance and management** The charity is an unincorporated entity. |The trustees who served during the year and up to the date of signature of the financial statements were:|The trustees who served during the year and up to the date of signature of the financial statements were:| |---|---| |Miss S Crump|| |Mr L Plummer|(Resigned 16 March 2026)| |Ms S Willetts|(Resigned 17 March 2026)| |Ms E Thom|| |Ms S Wallace-Lower|| |Ms A Stainer|(Appointed 3 October 2025)| ## _Recruitment and appointment of trustees_ Bishopdown Farm Community Pre-school and Farm Friends is run by a committee of parents and members of the local community who are elected annually at the AGM and throughout the academic year for the benefit of the local community of Bishopdown Farm, Hampton Park and Riverdown Park. The committee is responsible for the finances and the overall management of the setting. ## _Organisational structure_ It is made up of 3 officers; Chair, Secretary, Treasurer, with a Safeguarding committee members. We hold a minimum of 2 meetings per academic year to make decisions about the current and future management of the setting. At each committee meeting the Treasurer presents an up-to-date statement of accounts. All decisions made by the committee are made in view of the financial situation and required reserves, as laid out in our constitution and reserve policy. The Pre-school has much to offer parents and carers. Through committee work and fund-raising, new skills and confidence can be gained. It’s a chance to get to know others in the same situation and to develop a support network. Parents can share skills and interests with the children. Many lifelong friendships begin in the years when the children are at Preschool together. The committee supports the Pre-school by promoting the setting through online and print media to assist with staff recruitment and fundraising activities. The committee supports Pre-school by arranging and attending fundraising events throughout the year. - 2 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## _Other matters_ We employ staff for 38 weeks per year and pay holiday entitlement as per EU working time directive. Our staff during the financial period: 31[st] August 2025 year end 1. Marie Ryan – Preschool and Farm Friends Manager 2. Nicky Edwards – Deputy Manager, Safeguarding Officer, Lambs room Leader & Farm Friends Assistant - 3 Fiona Bevan –Piglets room Leader, Keyworker & Farm Friends Assistant 4. Paula Smith – Farm Friends Assistant 5. Danielle Bosley – Key worker 6. Kirsty Fiander-Parson- Keyworker 7. Katie Power- Finance Administrator 8. Shannon Harvey – Preschool Assistant – joined 15-04-24 The trustees' report was approved by the Board of Trustees. Ms E Thom **Chair of Trustees** 23 June 2026 - 3 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** I report to the trustees on my examination of the financial statements of Bishopdown Farm Community Pre School and Farm Friends (the charity) for the year ended 31 August 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 financial statements in accordance with Accounting and Reporting by Charities preparing their accounts 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 financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. 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. Robert Macdonald FCCA Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ Dated: 23 June 2026 - 4 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 AUGUST 2025**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
95,804
32,088
Charitable activities
**3**
68,247
-
Other trading activities
**4**
641
-
Investments
**5**
1,404
-
**Total income**
166,096
32,088
**Expenditure on:**
Charitable activities
**6**
161,109
32,088
**Total expenditure**
161,109
32,088
**Net income/(expenditure) and**
**movement in funds**
4,987
-
**Reconciliation of funds:**
Fund balances at 1 September
2024
153,574
-
**Fund balances at 31 August**
**2025**
158,561
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
127,892
79,243
30,505
68,247
76,048
-
641
888
-
1,404
1,546
-
198,184
157,725
30,505
193,197
201,182
30,505
193,197
201,182
30,505
4,987
(43,457)
-
153,574
197,031
-
158,561
153,574
-|**Total**
**2024**
**£**
109,748
76,048
888
1,546
188,230
231,687
231,687
(43,457)
197,031
153,574| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 5 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **BALANCE SHEET** ## _**AS AT 31 AUGUST 2025**_ |**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
**Net current assets**
**Total assets less current liabilities**
**The funds of the charity**
Unrestricted funds
**15**|**2025**
**£**
3,425
136,936
140,361
(4,960)|**£**
23,160
135,401
158,561
158,561
158,561|**2024**
**£**
7,861
130,760
138,621
(9,267)|**£**
24,220
129,354| |---|---|---|---|---| |||||153,574| |||||153,574| |||||153,574| The financial statements were approved by the trustees on 23 June 2026 Ms E Thom **Chair of Trustees** - 6 - **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **1 Accounting policies** ## **Charity information** Bishopdown Farm Community Pre School and Farm Friends is an unincorporated charity. ## **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. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **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. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. - 7 - **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **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. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Expenditure on charitable activities, which includes the costs of all activities undertaken to further the purpose of the charity and their associated support costs. - Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, finance costs and governance costs which support the charity's programme of activities. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Leasehold improvements 20 years Fixtures and fittings 3 years The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 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. - 8 - **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.10 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **2 Income from donations and legacies** ||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**| |---|---|---|---|---|---|---| ||**funds**|**funds**||**funds**|**funds**|| ||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**| ||**£**|**£**|**£**|**£**|**£**|**£**| |Grants|95,804|32,088|127,892|79,243|30,505|109,748| - 9 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ |**2**
**Income from donations and legacies**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**Grants**
Other
95,804
32,088
95,804
32,088
**3**
**Income from charitable activities**
Parent's fees
Farm friends fees
**4**
**Income from other trading activities**
Uniform sales
Fundraising
Late payments
Other income
Other trading activities
**5**
**Income from investments**
Interest receivable|**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
**(Continued)**
127,892
79,243
30,505
109,748
127,892
79,243
30,505
109,748
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
15,309
23,286
52,938
52,762
68,247
76,048
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
31
78
600
5
10
130
-
675
641
888
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
1,404
1,546| |---|---| - 10 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **6 Expenditure on charitable activities** |**Unrestricted**
**costs**
**Restricted**
**costs**
**2025**
**2025**
**£**
**£**
**Direct costs**
Staff costs
126,367
31,522
Depreciation and
impairment
2,402
-
Staff uniforms
555
-
FSM Vouchers
1,575
-
Advertising
120
-
Office costs
1,566
-
IT/Computer costs
1,047
-
Consumables
2,544
-
Children's uniforms
-
-
Nursery resources and
equipment
3,505
-
Trip expenses
151
-
Refreshments
3,500
-
Training
1,350
-
Insurance & OFSTED fee
316
-
Utilities
6,486
-
Other charitable
expenditure
2,918
-
154,402
31,522
**Share of support and governance costs (see note 7)**
Governance
7,273
-
161,675
31,522
**Analysis by fund**
Unrestricted funds
161,109
-
Restricted funds
566
31,522
161,675
31,522|**Total**
**Unrestricted**
**costs**
**Restricted**
**costs**
**2025**
**2024**
**2024**
**£**
**£**
**£**
157,889
160,668
30,485
2,402
3,132
-
555
432
-
1,575
735
-
120
120
-
1,566
2,079
-
1,047
691
-
2,544
1,575
-
-
62
-
3,505
3,518
-
151
135
-
3,500
4,294
-
1,350
1,653
-
316
1,484
-
6,486
6,540
-
2,918
6,832
-
185,924
193,950
30,485
7,273
7,252
-
193,197
201,202
30,485
161,109
201,182
-
32,088
20
30,485
193,197
201,202
30,485|**Total**
**2024**
**£**
191,153
3,132
432
735
120
2,079
691
1,575
62
3,518
135
4,294
1,653
1,484
6,540
6,832| |---|---|---| |||224,435
7,252| |||231,687| |||201,182
30,505| |||231,687| ## **7 Support costs allocated to activities** Governance |**Total**|**Total**| |---|---| |**2025**|**2024**| |**£**|**£**| |7,273|7,252| - 11 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ |**7**
**Support costs allocated to activities**
**Governance costs comprise:**
Legal and professional
Accountancy
**8**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets|**(Continued)**
**2025**
**2024**
**£**
**£**
5,872
4,966
1,401
2,286
7,273
7,252
**2025**
**2024**
**£**
**£**
2,402
3,132|**(Continued)**
**2025**
**2024**
**£**
**£**
5,872
4,966
1,401
2,286
7,273
7,252
**2025**
**2024**
**£**
**£**
2,402
3,132| |---|---|---| |||7,252| |||**2024**
**£**
3,132| ## **9 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **10 Employees** The average monthly number of employees during the year was: |Pre-school staff
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2025**
**Number**
8
**2025**
**£**
142,456
12,855
2,578
157,889|**2024**
**Number**
10| |---|---|---| |||**2024**
**£**
175,094
12,641
3,418| |||191,153| There were no employees whose annual remuneration was more than £60,000. ## **11 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. - 12 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **12 Tangible fixed assets** |**Tangible fixed assets**|| |---|---| ||**Fixtures and**| ||**fittings**| ||**£**| |**Cost**|| |At 1 September 2024|54,538| |Additions|1,342| |At 31 August 2025|55,880| |**Depreciation and impairment**|| |At 1 September 2024|30,318| |Depreciation charged in the year|2,402| |At 31 August 2025|32,720| |**Carrying amount**|| |At 31 August 2025|23,160| |At 31 August 2024|24,220| |**13**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**14**
**Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
335
3,090
3,425
**2025**
**£**
2,736
523
1,701
4,960|**2024**
**£**
4,972
2,889| |---|---|---| |||7,861| |||**2024**
**£**
2,778
4,533
1,956| |||9,267| - 13 - ## **BISHOPDOWN FARM COMMUNITY PRE SCHOOL AND FARM FRIENDS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_ ## **15 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**|**Incoming**|**Resources**|**At 31 August**| |---|---|---|---|---| ||**September**|**resources**|**expended**|**2025**| ||**2024**|||| ||**£**|**£**|**£**|**£**| |General funds|153,574|166,096|(161,109)|158,561| |**Previous year:**|**At 1**|**Incoming**|**Resources**|**At 31 August**| ||**September**|**resources**|**expended**|**2024**| ||**2023**|||| ||**£**|**£**|**£**|**£**| |General funds|197,031|157,725|(201,182)|153,574| ## **16 Related party transactions** There were no disclosable related party transactions during the year (2024 - none). - 14 -