OpenCharities

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2025-08-31-accounts

Chair persons report 1st sept 2024 to 31August 2025

We have had a reduction in funding and an increase in SEN children, This has needed more staff. Total staff employed now at 21 staff all except 2 on a part time basis.

Lots of fundraising to raise vital funds, Raffles and fun day this has increased the money we can spend on resources. Fund raising has been positive

2[nd] time we have made a profit to be added to reserves for possible hard times in new term, and also build redundancy post.

A very busy term with SEN and 121 children but staff are excellent and work well with the children to support needs. A full waiting list for next term as well and registers completed

Jessica Finch

- Happy Tots Pre School Income / Expenditure Year Ending 31st August 2025

Income
Grants & Funding
328,984
Charitable Activities
23,433
Other Income
311
Direct Costs
Charitable Activities
29,016
Overheads
Support Costs - Rent and Rates
12,819
Support Costs - Travelling Expenses
1,139
Support Costs - Printing and Stationery
6,103
Support Costs - Telephone and Computer
1,366
Support Costs - Equipment Hire and Rental
1,171
Support Costs - Maintenance
6,159
Support Costs - General Expenses
9,021
Management & Admin - Gross Wages
261,525
Management & Admin - Professional Fees
3,605
Net Surplus :
352,728
29,016
323,712
302,908
20,804

st August 2025

- Happy Tots Pre School Financial Review For The Period Ending 31

Financial Review

For the 12 month period ending 31[st] August 2025, the charity achieved a surplus of £20,804, a slight decrease from the previous year. The majority of the income received was again from council funding. The other significant element being term fees paid by parents and grants. The fees received from parents again reduced from the previous year but there was in increase of over £2,500 in income from fundraising and grants received.

Despite a significant increase in income, the surplus was reduced mainly due to an increase in staff wages. This was expected due to the National Minimum Wage increases. The charity faces significant challenges due to inflation affecting all supplies, particularly food and fuel costs.

Notes Forming Part Of The Financial Statements For The Period Ending 31st August 2025

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

a) Basis Of Accounting

The financial statements have been prepared under the historical cost convention.

Depreciation Of fixed assets is calculated on reducing balance at 15%.

b) Fund Accounting

c) Incoming Resources

All income is included in the financial statements. This comprises of council funding, small grants, term fees, donations and other fundraising.

d) Resources Expended

Expenditure is recognised on an accrual basis as costs are incurred. The main expenses are for staff wages, property rent & maintenance, activity resources and professional fees.

2. Trustee Remuneration

Some of the trustees are employed directly by the charity and are actively involved on a daily basis.

3. Accounts Preparation And Independent Examination

The accounts have been independently prepared by Roy Clements FICB PM.Dip of Dales Bookkeeping.