Company registration number: 03853156 Charity registration number: 1078169
PRE-SCHOOL AND AFTER SCHOOL AT WHALTON SCHOOL LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
BrackBridge Limited
Pre-School And After School At Whalton School Limited Contents
| Page | |
|---|---|
| Trustees' Report | 1—6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities (including Income and Expenditure Account) | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15 |
Pre-School And After School At Whalton School Limited Company No. 03853156 Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The objectives for which the charity is established are:
-
To enhance the development and education of children under the age of five years.
-
To prepare children for the transition to Reception year at school, nominally but not exclusively, at Whalton Primary School.
-
To provide the necessary facilities for the daily care, recreation and education of children during out-of-school hours and holidays.
Significant Activities
The activities of the charity are:
-
The education and development of children under five years of age.
-
Before and after school care of local children between the ages of three and thirteen years; and
-
The provision of a summer holiday club for local children between the ages of three and thirteen years.
Public Benefit
Pre-School and After School at Whalton School (PAWS) delivers a benefit to its users and to the wider public, in the following ways:
Purpose: 1 .
To enhance the development and education of children under the age of five in Whalton and the surrounding areas through high quality preschool provision.
The children who attend PAWS are educated to the Early Years curriculum within a safe, inviting setting by staff who are committed to regular training in all aspects of Early Years best practice. The following activities all enhance the preschool experience and help our children develop into broad minded, inquisitive, and confident children.
-
Our vision, mission and values provide a focus for our activities and reflect our ambitions for our children (pride, courage, thoughtfulness, determination).
-
Our PAWS manager is a qualified Forest School professional. This thorough, and enviable, accreditation ensures the highest quality of service and safety in this field.
-
Our facilities, and efforts to secure an even more appropriate local outdoor space, ensure that the forest school training can be used to its greatest effect.
-
The children spend every Tuesday and Friday morning in the local woodland, which provides a stimulating and healthy environment for learning. We are working towards our bronze Ecoschool award.
-
PAWS celebrates various awareness raising, cultural events, and wellbeing initiatives throughout the year, with themes including literacy, dental care, healthy eating, nature, wildlife, sustainability, etc.
We work hard to keep our facilities interesting and stimulating, with provision for children of all needs. We have spaces for performance, quiet time, reading, crafting, cooking, formal learning, water and sand play, sports, films, gardening and exploring.
We request regular feedback from parents, and we are regularly assessed by a range of educational professionals. Our quality of provision is evident in the responses from our parent feedback forms, parent reviews, as well as in the feedback from local early years professionals and from visiting professionals.
Purpose: 2 .
To prepare children for transition to Reception, nominally but not exclusively, at Whalton C of E Aided First School.
The children who attend PAWS are introduced to the reception school setting on a regular basis.
-
Parents can choose a school dinner for their child to help prepare them for the school lunch time routine. PAWS children are regularly invited to spend time with pupils and teachers in school, including story times and social events. There is a detailed transition timetable for children as they approach Reception. Parents also have the opportunity for meetings with class teachers about any issues they would like to discuss.
-
PAWS provides any kind of extra support for any children with additional needs, including overseeing multidisciplinary team meetings, liaising with teachers, and completing necessary paperwork.
Children aged 3 and over regularly mix with older children during wraparound care, before and after school and during holiday clubs.
Purpose: 3 .
To provide high quality opportunities for the care, recreation, and education of the children of Whalton and surrounding areas during out-ofschool hours and holidays.
...CONTINUED
Page 1
Pre-School And After School At Whalton School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Public Benefit - continued
-
We run a holiday club during school holidays, for which demand continues to grow. We welcome children from other settings and siblings of all ages over three.
-
Our wraparound care is attended by families from 07.30 to 18:00. We feed children a healthy breakfast, as well as snacks and drinks appropriate to each session.
We have a weekly timetable, and we schedule our activities in advance. But we are very responsive to the interests and abilities of each child and help our children to structure their own activities to ensure they feel comfortable and occupied throughout the session. We are flexible in our booking processes for breakfast and after school club. This gives parents a chance to work more flexibly and to meet the conflicting demands of home and work life.
Purpose: 4.
To support the wellbeing of families and our wider local community through joint social, environmental and health-related opportunities.
-
PAWS has a strong presence at Whalton Village Show, providing disabled toilet access and a warm and safe space for use throughout the day.
-
We provide support for any local event, for example, providing the refreshments and related staff for events like the Open Garden Scheme, for which funds are raised both for the scheme and for PAWS.
-
We spend a great deal of time improving our local environment, for example, with litter picking, sowing seeds, clearing overgrown areas.
-
We organise events for the whole village, for example, pumpkin trails and quiz nights. We communicate via a village WhatsApp group and a range of parent groups for children of all school years. We contribute to collections and fundraising initiatives. Parents are now organising their own social events, between groups of people who would not be familiar with each other without attendance at PAWS.
-
PAWS stays in close contact with the local church and the Parish Council, and our PAWS manager is frequently invited to church, school and village meetings.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Policies and Contributions
Policy on Grant Making
PAWS do not undertake any grant-making activities at this time and as such do not operate a grantmaking policy.
Policy on Social Investment
PAWS do not undertake any social investment activities at this time and as such do not operate a social investment policy.
Contribution by Volunteers
The committee members of PAWS are volunteers to support the ongoing, general running of PAWS. Parents of children attending the setting have also volunteered their time at fundraising events throughout the year.
Achievements and Performance
Main Achievements
The Trustees are pleased to report another year of positive development, growth, and strengthened community engagement for Pre-School And After School At Whalton School Limited (PAWS).
We began the year with a committed and proactive committee in place, supported by an experienced management team and dedicated staff. The Trustees would like to extend sincere thanks to all committee members, staff, apprentices, and volunteers for their continued hard work, enthusiasm, and commitment to supporting children and families within our care.
Throughout 2024/25, our strategic focus has been on strengthening service provision, improving communication with families, increasing community awareness, and investing in facilities that support children’s wellbeing and development.
A significant achievement this year has been the continued development of PAWS communications. Work is underway to deliver a simplified, modern website that clearly communicates our ethos and nature-inspired approach, improving accessibility for existing and prospective families. Alongside this, we introduced the ClassForKids online booking system, enabling parents to book holiday camps and after-school activities more efficiently. This has already improved the customer experience and streamlined administrative processes.
Community engagement and visibility have increased substantially during the year. A large-scale local outreach campaign saw the distribution of 10,000 flyers across surrounding areas, supported through generous printing and distribution arrangements. This campaign, combined with positive word-of-mouth and an enhanced digital presence, has contributed to increased awareness of PAWS and supported strong attendance across our services.
...CONTINUED
Page 2
Pre-School And After School At Whalton School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Main Achievements - continued
Communication with parents has also been strengthened through the introduction of a weekly newsletter, providing families with regular updates, key dates, and insights into children’s activities. This has been complemented by consistent social media engagement, helping families feel informed, connected, and involved in PAWS life.
The Trustees are particularly pleased with the expansion of our holiday provision. Forest School services were successfully extended to include Easter and six weeks of summer outdoor holiday camps, offering enriching, nature-based childcare during school holidays. These sessions were well attended and have become a valued part of our overall service offering.
A major milestone this year has been the completion of our new sensory room. This specially designed space provides a calm and supportive environment for children, particularly those who are neurodiverse or experience sensory overwhelm. The room has already had a positive impact on children’s wellbeing and represents a meaningful investment in inclusive practice.
Listening to and responding to parent feedback has remained a priority. As a result of consultation with families, PAWS extended its opening hours, with preschool operating until 3:00pm and after-school club extended until 6:00pm (weekdays). These changes provide greater flexibility for families and reflect the Trustees’ commitment to meeting community needs.
Fundraising and community support have continued through coffee mornings, raffles, auctions, and local events. The development of the Friends of PAWS initiative has further strengthened community involvement, allowing supporters to contribute time and skills without the responsibilities of formal trusteeship.
The Trustees would like to formally thank all individuals, families, volunteers, and local organisations who have supported PAWS throughout the year. Their generosity and engagement continue to play a vital role in the charity’s success.
Despite ongoing sector challenges, including funding pressures and changes in local school relationships, the Trustees are confident that the charity remains financially stable, well-managed, and well-positioned for the year ahead.
Plans for future periods
Looking ahead to 2025/26, the Trustees will continue to focus on sustainability, growth, and service quality. Key priorities include completing and launching the new website, continuing to build attendance through community engagement, investing in staff training and apprenticeships, expanding holiday provision with the aim of operating up to 50 weeks per year by 2027, and exploring new income streams such as offering Forest School sessions to local primary schools.
The Trustees remain committed to providing a safe, inclusive, and inspiring environment where children can learn, explore, and thrive, while ensuring the long-term sustainability of PAWS.
Financial Review
Financial Position
PAWS’ principal funding source is private fees received for childcare services provided. Other significant income comes from early years entitlement funding received for our pre-school children.
Review of the year
The results for the year and the company's financial position at the end of the year are shown in the attached financial statements.
During the year the Charity had income of £121,137 (2024: £91,386) of which £nil was restricted (2024;£nil) and expenditure of £86,775 (2024: £96,401) of which £nil was restricted (2024; £nil). There was an operating surplus of £34,362 (2024: deficit of £5,015) of which £nil was restricted (2024; £nil).
At 31 August 2025 the Charity had net assets of £73,014 (2024: £38,653) of which £nil were restricted funds (2024: £nil).
Reserves Policy
As of the 31 August 2025 we hold £73,014 in reserves.The Trustees consider holding in reserves no less than £15,000.00. This level of reserves is prudent for the Charity at this time considering potential liabilities in the event that the charity ceased.
It’s the committee’s long-term aim to increase the level of reserves held in line with its Reserves Policy to a level which would provide twelve months operating runway.
Our Reserves Policy is reviewed annually.
Risk Management
Financial risk policy
This policy outlines the framework for management of financial risk at PAWS preschool, highlighting the responsibility of management and the committee to manage financial risks, and to implement good practice.
Risk management
...CONTINUED
Page 3
Pre-School And After School At Whalton School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Risk Management - continued
There are systems in place for the effective management of all aspects of PAWS, including financial management, to ensure that we adhere to legislative requirements and apply best practice. Risk assessment and risk management form a critical part of these systems. Our risk assessment, our health & safety policy, and our financial risk policy together document the overall PAWS approach to management of risk. Arguably, all risks, whether to do with safety, financial assets or reputation, might have financial implications.
Responsibility
All aspects of risk management are the responsibility of the management and committee to whom all significant matters are escalated.
All PAWS staff and committee are involved and have an important part to play in the identification and management of risk. All staff should be aware of the importance of risk management. There should be formal channels of communication both up and down to identify and manage risks.
Committee members should be aware of the risk to the reputation of PAWS from activities that they may undertake elsewhere.
The establishment of effective financial risk management procedures should not be a one-off event. Financial risk management will become an integral part of management processes considered in association with regular reviews of strategy and objectives.
Financial risks will be reviewed quarterly by senior management and committee to monitor changes and check the progress of mitigation measures.
Risks will also be reviewed annually as part of the strategic planning process.
Risk statement
Whilst PAWS is not required to submit financial risk management processes for auditing, it is good practice to submit this policy as part of our Trustees Report, as a statement declaring that all financial risks have been identified, reviewed and managed via appropriate systems.
Risks
Risks could be anything that pose a threat to the achievement of our strategic objectives, major projects or significant activities, or anything that could substantially damage our reputation or undermine the public’s confidence in PAWS.
Options available to us for managing risk are:
Transferring financial consequence – insurance Avoiding activities Management/mitigation of risk
Accepting risk if it cannot be avoided, for example public use of a community building, with steps taken to mitigate identified risks.
Management and committee responsibility (as per our risk assessment document)
Identification of a risk: Where is it and what is it? What is at risk: people, buildings, income, other assets, reputation? Assessment of the level of a risk, taking into account likelihood and impact: high, medium, low Control measures: what do we need to do to mitigate or limit risk? Monitoring and review: Are processes working and thorough? Can they be improved?
Risk appetite
PAWS takes its safeguarding and governance responsibilities seriously. The financial and other risks associated with these areas are great and there is a risk-averse approach to these aspects at PAWS. Service delivery is also of great importance, but flexibility is needed in order to stay up to date, respond to feedback and in so doing to try new approaches. We therefore apply a more cautiously open approach to service delivery. Equally, with our reliance on statutory funding, we also need an open and adaptable approach to funding and to working with new partners.
Structure, Governance and Management
Governing Document
The organisation is a Charitable Company Limited by Guarantee. The Company was established under a Memorandum of Association, which established the objects and powers of the Charitable Company and is governed under its Articles of Association. In the event of a winding up any member (who is a director) undertakes to contribute to the payment of liabilities, such an amount as may be required not exceeding the total of £1.
Page 4
Pre-School And After School At Whalton School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Trustee Selection Methods
Recruitment and Appointment of the Board
The Directors of the Company are also Trustees for the purposes of charity law and under the company's Articles are also its members. Under the requirements of the Memorandum and Articles of Association, at the Annual General Meeting one-third of the Directors, who are subject to retirement by rotation, shall retire. Retiring Directors can be re-appointed at the Annual General Meeting. Trustees are selected on the basis of specialist skills and commitment to the objectives and aims of the organisation.
Board Induction and Training
New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:
A briefing by the Chair or Chief Executive
An explanation of roles and responsibilities as a Board Member
Copies of the main company documents including the Memorandum and Articles of Association and the Financial Statements Copy of the business plan and most recent evaluation report
Copies of recent board papers including budgets and management accounts A copy of the Charity Commission publication "How to be an Effective Trustee" A copy of the governance structure.
Reference and Administrative Details
Trustees
Mr Gary Stevens Mrs Sheila Adams (appointed 26/09/2024) Ms Faye Jackson Mr David Popay Mrs Alisha-Marie Brookes (appointed 07/09/2025)
Company Secretary
Mr Gary Stevens
Charity Number
1078169
Company Number
03853156
Registered Office
Paws Building Whalton C Of E Primary School Whalton Morpeth Northumberland NE61 3XH
Independent Examiner
Lindsay Worville ACMA BrackBridge Limited 24 Bridge Street Brackley NN13 7EW
Page 5
Pre-School And After School At Whalton School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Pre-School And After School At Whalton School Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent.
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Sheila Adams
Trustee Date
10 Feb 2026
Page 6
Pre-School And After School At Whalton School Limited Independent Examiner's Report to the Trustees of Pre-School And After School At Whalton School Limited For The Year Ended 31 August 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 accounts to be reached.
Lindsay Worville ACMA Date 24 Bridge Street Brackley NN13 7EW
11 Feb 2026
Page 7
Pre-School And After School At Whalton School Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Activities for generating funds Grants and contracts EXPENDITURE ON: Raising funds 4 Charitable activities: 4 Operation of the charity NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2025 Unrestricted funds £ 809 6,553 113,775 |
2024 Unrestricted funds £ 176 4,980 86,230 |
|---|---|---|
| 121,137 | 91,386 | |
| (594) (86,181) |
(685) (95,717) |
|
| (86,775) | (96,402) | |
| 34,362 | (5,016) | |
| 34,362 38,652 |
(5,016) 43,668 |
|
| 73,014 | 38,652 |
The notes on pages 10 to 14 form part of these financial statements.
Page 8
Pre-School And After School At Whalton School Limited Balance Sheet As At 31 August 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | **Total funds ** | Total funds | ||
| funds | funds | ||||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Debtors | 9 | 772 | - | 772 | 1,950 |
| Cash at bank and in hand | 73,826 | - | 73,826 | 41,172 | |
| 74,598 | - | 74,598 | 43,122 | ||
| Creditors: Amounts Falling Due Within One Year | 10 | (1,584) | - | (1,584) | (4,470) |
| NET CURRENT ASSETS (LIABILITIES) | 73,014 | - | 73,014 | 38,652 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 73,014 | - | 73,014 | 38,652 | |
| NET ASSETS | 73,014 | - | 73,014 | 38,652 | |
| FUNDS OF THE CHARITY | |||||
| Unrestricted Funds | 73,014 | 38,652 | |||
| TOTAL FUNDS | 14 | 73,014 | 38,652 |
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs Sheila Adams
Trustee
e
10 Feb 2026
The notes on pages 10 to 14 form part of these financial statements.
Page 9
Pre-School And After School At Whalton School Limited Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Pre-School And After School At Whalton School Limited is a company limited by guarantee, incorporated in England & Wales, registered number 03853156 and registered charity number 1078169. The registered office is Paws Building Whalton C Of E Primary School, Whalton, Morpeth, Northumberland, NE61 3XH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees and are 'free reserves' of the charity.
Restricted funds are to be used for specific purposes as laid down by the donor.
2.3. Incoming Resources
Revenue recognition
The charity reported total unrestricted funds at the year end of £73,014 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
Recognition of income
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability.
Grants and donations
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Volunteer Help
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
2.4. Resources Expended
Liability recognition
Liabilities are recognised when 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.
Charitable activities
Expenditure on charitable activities includes the costs of childcare and other activities undertaken to further the purposes of the charity and their associated support costs.
Governance and support costs
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
Irrecoverable VAT
...CONTINUED
Page 10
Pre-School And After School At Whalton School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
2.4. Resources Expended - continued
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
|||
|---|---|---|---|
| Donations and gifts . Analysis of Expenditure Raising funds Operation of the charity Raising funds Operation of the charity |
Activities undertaken directly £ 594 6,141 |
2025 Unrestricted funds £ 809 |
2024 Unrestricted funds £ 176 |
| Support costs (see note 5) £ - 80,040 |
2025 Total £ 594 86,181 |
||
| 6,735 | 80,040 | 86,775 | |
| Activities undertaken directly £ 685 4,124 |
Support costs (see note 5) £ - 91,593 |
2024 Total £ 685 95,717 |
|
| 4,809 | 91,593 | 96,402 |
4. Analysis of Expenditure
Page 11
Pre-School And After School At Whalton School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
5. Support Costs
| Employee costs Premises expenses General administration Governance costs |
2025 Operation of the charity £ 71,514 4,178 3,748 600 |
|---|---|
| 80,040 |
| Employee costs Premises expenses General administration Governance costs |
2024 Operation of the charity £ 68,996 17,058 4,915 624 |
|---|---|
| 91,593 |
6. Independent Examiner's Remuneration
| 6. Independent Examiner's Remuneration |
||
|---|---|---|
| Independent examination of the financial statements 7. Staff Costs Staff costs were as follows: Wages and salaries |
2025 £ 600 2025 £ 70,820 |
2024 £ 624 |
| 2024 £ 68,135 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of employees during the year was: 7 (2024: 11)
- Debtors
| . Debtors |
||
|---|---|---|
| Due within one year Trade debtors Other debtors |
2025 £ 97 675 772 |
2024 £ 1,144 806 |
| 1,950 |
Page 12
Pre-School And After School At Whalton School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
10. Creditors: Amounts Falling Due Within One Year
| Trade creditors Other creditors Taxation and social security Accruals and deferred income 1. Deferred Income eferred income movements in the year were as follows: Balance at the start of the period Income deferred in the current period Balance at the end of the period |
2025 £ - - 811 773 1,584 2025 £ - 173 |
2024 £ 222 173 - 4,075 |
|
|---|---|---|---|
| 4,470 | |||
| 2024 £ - - |
|||
| 173 | - |
11. Deferred Income
Deferred income movements in the year were as follows:
Fees paid in advance by parents for sessions falling after this financial year end.
12. Capital Commitments
At the end of the period, the charitable company had no capital commitments (2024: £nil)
13. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £NIL.
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
14. Movement in Funds
| Unrestricted funds Designated: Unrestricted Funds Total funds Unrestricted funds Designated: Unrestricted Funds Total funds |
As at 1 September 2024 £ 38,652 |
Income £ 121,137 |
Expenditure £ (86,775) |
As at 31 August 2025 £ 73,014 |
|---|---|---|---|---|
| 38,652 | 121,137 | (86,775) | 73,014 | |
| As at 1 September 2023 £ 43,668 |
Income £ 91,386 |
Expenditure £ (96,402) |
As at 31 August 2024 £ 38,652 |
|
| 43,668 | 91,386 | (96,402) | 38,652 |
Page 13
Pre-School And After School At Whalton School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
15. Transactions with Trustees
£Nil
No remuneration or benefits paid.
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
16. Related Party Disclosures
- Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Pre-School And After School At Whalton School Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Charitable Activities: Activities for generating funds Fundraising Income Grants and contracts Apprentice Grants Pre-school income and after school clubs Pre-school funding (Northumberland CC) Other Income EXPENDITURE ON: Raising funds Staging fundraising events Charitable Activities: Operation of the charity Pre-school and after school supplies Wages and salaries Staff training Light and heat Water rates Repairs and maintenance Cleaning Insurance Printing, postage and stationery Telecommunications and data costs Professional fees Subscriptions Bank charges Other office costs Sundry expenses Independent examiner's fees NET INCOME/(EXPENDITURE) |
2025 Total funds £ 809 |
2024 Total funds £ 176 |
|---|---|---|
| 809 6,553 |
176 4,980 |
|
| 6,553 500 46,980 66,295 - |
4,980 1,000 47,882 37,304 44 |
|
| 113,775 | 86,230 | |
| 121,137 (594) |
91,386 (685) |
|
| (594) (6,141) (70,820) (694) (1,717) (195) (1,740) (526) (1,615) (148) 802 (1,296) (347) (510) (584) (50) (600) |
(685) (4,124) (68,135) (861) (1,633) (143) (15,188) (94) (1,752) (132) (623) (1,849) (185) (17) (288) (69) (624) |
|
| (86,181) | (95,717) | |
| (86,775) | (96,402) | |
| 34,362 | (5,016) |
Page 15
Issuer BrackBridge Ltd Document generated Tue, 10th Feb 2026 13:15:28 GMT Document fingerprint b546ca9dde499a18bfda36a3676233a1
Parties involved with this document
Document processed Party + Fingerprint Tue, 10th Feb 2026 19:45:10 GMT Mrs Sheila Jennifer Adams - Signer (630f582bb1b68ff419845adb83d9c1b5) Wed, 11th Feb 2026 8:41:31 GMT Lindsay Worville - Signer (18e1de27eb8a94df666ec9a6e94448c4) Wed, 11th Feb 2026 8:41:32 GMT Ms Faye Jackson - Copied In (2cd43042c3bd41389f9690f0bf3c4412) Audit history log Date Action Tue, 10th Feb 2026 13:15:28 GMT Envelope generated with fingerprint 8709c2e58f736c1993e8ed8dbb4bb5bb (18.133.63.166) Tue, 10th Feb 2026 13:15:28 GMT Document generated with fingerprint b546ca9dde499a18bfda36a3676233a1. (18.133.63.166) Tue, 10th Feb 2026 13:15:28 GMT Document generated with fingerprint 0cb2e17d70384ba3346653f981dcab7c. (18.133.63.166) Tue, 10th Feb 2026 13:15:28 GMT Mrs Sheila Jennifer Adams has been assigned to this envelope. (18.133.63.166) Tue, 10th Feb 2026 13:15:28 GMT Lindsay Worville has been assigned to this envelope. (18.133.63.166) Tue, 10th Feb 2026 13:15:28 GMT Ms Faye Jackson has been assigned to this envelope. (18.133.63.166) Tue, 10th Feb 2026 13:15:39 GMT Envelope generated Tue, 10th Feb 2026 13:15:40 GMT Sent the envelope to Mrs Sheila Jennifer Adams for signing Tue, 10th Feb 2026 13:15:40 GMT Document emailed to party email Tue, 10th Feb 2026 19:42:24 GMT Mrs Sheila Jennifer Adams viewed the envelope (194.32.68.57) Tue, 10th Feb 2026 19:45:11 GMT Mrs Sheila Jennifer Adams signed the envelope (194.32.68.57) Tue, 10th Feb 2026 19:45:11 GMT Sent the envelope to Lindsay Worville for signing (194.32.68.57) Tue, 10th Feb 2026 19:45:13 GMT Document emailed to party email Wed, 11th Feb 2026 8:41:14 GMT Lindsay Worville viewed the envelope (31.48.230.32) Wed, 11th Feb 2026 8:41:31 GMT Lindsay Worville signed the envelope (31.48.230.32) Wed, 11th Feb 2026 8:41:32 GMT Sent the envelope to Ms Faye Jackson for signing (31.48.230.32)
Wed, 11th Feb 2026 8:41:32 GMT Wed, 11th Feb 2026 8:41:32 GMT Wed, 11th Feb 2026 8:41:32 GMT Wed, 11th Feb 2026 8:41:32 GMT Wed, 11th Feb 2026 8:41:32 GMT
This envelope has been signed by all parties (31.48.230.32) Signed document confirmation emailed to party email (31.48.230.32) Signed document confirmation emailed to party email (31.48.230.32) Signed document confirmation emailed to party email (31.48.230.32) Signed document confirmation emails have been sent to all parties. Document URL:
https://api.signable.app/shareable/envelope?t=72de9dac-aed1-4d6c-8d6d-f 6395173d816 (31.48.230.32) Wed, 11th Feb 2026 8:41:32 GMT Document emailed to party email