Charity number 1080344
The Shore Pre-School
Unaudited Accounts
31 March 2025

The Shore Pre-School
Contents
Information
Trustees' annual report
Independent examiner's report
Statement of Financial Activities
Statement of Financial Position
Notes to the accounts
1

The Shore Pre-School
Information
Trustees
Miss K Constable (Chairperson)
Ms G Giles
Ms M Pothecary
Accountants
Cochrane & Co Accountants Limited
38 Kings Road
Lee-on-the-Solent
Hampshire
PO13 9NU
Bankers
Lloyds TSB Plc
Woolston Branch
Southampton
Address
Weston Shore Infants School
Foxcott Close
Weston
Southampton
Hampshire
SO19 7JQ

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The Shore Pre-School
Trustee's annual report
for the year ended 31 March 2025
The trustees present their report together with the financial statements of the charity for the year
ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out on
page 7 and comply with the charity's constitution, the Charities Act 2011 and the Charities SORP.
Governing document
e organisation is constituted with charitable principles governed by a Standard Pre-Sch
arning Alliance (PLA) constitution. In the event of the organisation being dissolved, the membe
have no liabilities. Any assets would be transferred to the PLA.
Manangement committee
Committee members are elected for a term of one year, and can be re-elected for a total term not to
exceed ten consecutive years.
Membership
Membership is divided into two types, family and affiliate. Family membership covers parents and
guardians of children attending
the pre-school. Affiliate membership is open to individuals,
organisations or other bodies interested in supporting the aims of the pre-school.
Objects and activities
he organisation's aims are to enhance the development and education, primarily under the statutor
school age. The organisation promotes these aims through offering appropriate play, education an
care facilities.
Public benefit
The main activities for public benefit undertaken during the year were the provision of child care
sessions from Monday to Friday for 38 weeks of the year.
The trustees are responsible for the overall running of the pre-school and held regular meetings
luring the year. The trustees have had regard to the guidance on public benefit issued by th
charities Commission, when exercising any powers or duties to which the guidance may be relevan
Reserves policy
The trustees have decided that reserves are required to; cover short term expenditure incurred whilst
waiting for the next funding payment, provide security for the future of the pre-school, enable the pre
school to meet statutory requirements for sick pay for it's staff and to meet redundancy costs in the
event of the pre-school closing.
At 31 March 2025 unrestricted reserves totalled £182,091 and restricted reserves totalled E14,249,
giving total reserves of £196,340.
2

The Shore Pre-School
Trustee's annual report
for the year ended 31 March 2025
Financial review and funding
The principal funding source continues to be the subsidy provided by Southampton City Council
These funds are topped up by the fees charged to parents and guardians, together with the other
fund raising activities.
"his year the organisation has continued to expand the education and care facilities to include
specific staff training and equipment for special needs children
The organisation continues to work towards raising money for capital equipment.
Statement of trustees responsibilities;
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales/Northern Ireland requires the trustees to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of the
charity and of the incoming resources and application of resources of the charity for that period. In
preparing these financial statements, the trustees are required to:
-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charities SORP 2015 (FRS 102);
-make judgements and 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;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations
2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of
the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
Irregularities.
Approved by the management committee on 19.12.25
Signed on it's behalf by;
Katrina Constabe
Chair

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The Shore Pre-School
Registered charity number 1080344
Independent Examiner's Report to the Trustees of The Shore Pre-School on the
accounts for the Year ended 31 March 2025
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31
March 2025, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 ('the Act).
I report in respect of my examination of the charity's accounts carried out under section 145 of the
Act and in carrying out my examination I have followed applicable Directions given by the charity
Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by
being a qualified member of ICAEW.
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
. the accounts do not comply with the applicable requirements concerning the form and content
counts set out in the charities (Accounts and Reports) Regulations 2008 other than an
requirement that the accounts 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
accounts to be reached
J Cochrane, FCA
ICAEW
Roduare
Cochrane & Co Accountants Limited, 38 Kings Road, Lee-on-the-Solent, Hampshire, PO13 9NU
12/01/2026
4

The Shore Pre-School
Statement of Financial Activities
for the year ended 31 March 2025
Incoming resources
Grants
Fees
Fundraising
Bank interest
Transferred from Weston Pre-School
Other grants
Other
Total Incoming resources
Resources expended
Fee earning activities
Wages and salaries
Employer's NI
Employers pension
Staff benefits
Recruitment
Clothing costs
Trips and events
Equipment, including garden
Unrestricted
funds
€
237,720
13,124
1,329
33,257
285.537
Restricted
funds
€
191,543
12,493
248
24,274
5,700
234,258
211,195
11,829
3,745
1,497
11,961
790
284
1,276
800
200
34
5,626
249,237
184,395
9,639
2,757
1,613
14,196
880
1,390
545
220
5,988
221,623
Total Funds
2025
€
429,263
25,617
555
1,129
57,531
5,700
519,795
395,590
21,468
6,502
3,110
26,157
790
284
2,156
2,190
745
254
11,614
470,860
Total Funds
2024
€
382,400
39,859
743
1,067
10,312
37,170
471,551
323,236
13,485
4,777
2,488
26,920
1,647
551
2,113
2,123
1,358
576
15,117
394,391

The Shore Pre-School
Statement of Financial Activities
for the year ended 31 March 2025
Bookkeeping
Stationery, postage and photocopying
Repairs and renewals-property
Subscriptions
Staff training
Depreciation
Total resources expended
Net incoming resources
Tosa unis bout underd
Total funds carried forward
=
1,320
2,805
1,742
1,114
674
1.197
2,974
321
4,923
335
17.405
266.642
18,895
163,196
182,091
6
35
95
13,651
235,274
1,016
15,265
14,249
95
31,056
501.916
17,879
178,461
196,340
-
-
-
85
744
49,239
129.222
178,461

The Shore Pre-School
Statement of Financial Position
as at 31 March 2025
Notes
Fixed assets
Equipment, machinery and motor vehicles 12
Current assets
Stock of clothing
Outstanding fees
Cash at bank
Prepayments
Current liabilities
Accruals
Net current assets
Net assets
Funds of charity
Unrestricted fund
Net unrestricted surplus for the year
Restricted fund
2025
€
23,300
2024
18,287
150
3,245
172,766
176,161
3,121
150
3,748
161,010
790
165,698
5,524
173,040
196,340
163,196
18,895
14,249
196.340
These accounts were approved by the trustees on 19. 102,25 and signed on it's behalf by;
160,174
178,461
129,222
33,974
15,265
178,461
Katrina Constable
Chair
7

The Shore Pre-School
Notes to the Accounts
for the year ended 31 March 2025
Accounting policies
Basis of preparation of accounts
le accounts have been compiled on an accruals basis for the information of the pr
hool committee and it's members. As such, the preparation of these accounts
governed by the SORP (FRS 102) and with the Charities Act 2011.
The accounts include the transactions of both The Shore Pre-School and it's linked charity.
The linked charities figures are included in restricted funds.
The charity is unincorporated
The charity is a public benefit entity.
Incoming resources
All incoming resources are included in the Statement of Financial Activities, when the
harity becomes entitled to the income and the amount can be quantified with reasonab
ccuracy. The following specific policies are applied to particular catagories of income
Fee income is received from the local Education Authority and from parents and guardians.
This is included in the accounts on a receivable basis.
Clothing, brochures and items for resale are included as income when they are sold.
Income from grants and subsidies are accounted for when received.
Outgoing resources
xiades any ( To gich a on ae recovered and is reported as part ore opened er
cludes any VAT. W
which it relates.
Governance costs include those costs associated with meeting the constitutional anc
statutory requirements of the organisation
Fund accounting
Unterane or the aims of the for use at no decried or to ree come e
linked charity.
Stocks
Stock represents the value of unsold clothing and brochures at the balance sheet date.
Depreciation
Depreciation has been provided at 25% reducing balance
8

The Shore Pre-School
Notes to the Accounts
for the year ended 31 March 2025
6
7
Pre-School Learning Alliance
The pre-school is a member of the Pre-School Learning Alliance, and as such, is exempt
from taxation on its activities.
Management Committee
No members of the management committee received any remuneration during the year.
o committee member or other person related to the charity had any personal interest
ny contract or transaction entered into by the organisation during the yea
Accumulated Fund
All funds and assets are for the benefit of the pre-school members.
Employee numbers
There were 27 employees during the year (2024 29 employees).
Presentation currency
The accounts are presented in Sterling.
Independent examiners fees
During the year fees of £2,784 were paid to the Independent examiner.
Trustee remuneration
During the year two trustees were paid remuneration as follows;
Ms G Giles £46,340
M Pothecary £34,584
Amounts were paid via their contracts of employment with the pre-school.
Trustees expenses
No expenses were paid to trustees in the year.
10 Employees
No individual employee was paid over £60,000.
11
Related party transactions.
There are no related party transactions.
9

The Shore Pre-School
Notes to the Accounts
for the year ended 31 March 2025
12 Plant, machinery and motor vehicles
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Of the assets purchased during the year £2,547 related to the linked charity.
Plant and
machinery
45,589
12,780
58,369
27,302
7,767
35,069
23,300
18,287