offlci Copy - To B£ RcroRA£ MOORHILL PRE SCHOOL AND FUN CLUB TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 IAARCH 2025 The Curtis Partnership l Tapc Strect Cheadle Stoke On Trent Staffordshire STIO IBB
IAoorhlll Pre School and Fun Club Contents Pag• Company Informats'on Report of the Trustees 2-4 Independent Examiners Report Profit and Loss Account Balance Sheet Notes to the Financial Ststements 8-9 The following pages do not fomi part of the slatutr)ry accounts: Trading Profit and Loss Account 10
PAoothlll Pre Sch{1 and Fun Club Informatlon For Th• Ye•r End 31 hlarch 2025 Tru•t••¥ Mr5 C Allport Mrs C Elliot Prfnclpal Addr• Moorhill Prirnary School Moortand Road Cannock Stsffordshire WS114NX Accountants The Curtis Parlnership 1 Tape Street Cheadle Stoke On Trent Staffordshire ST10 1BB Pa8c I
PAoorhlll Pr• school and Fun Club Tru8te•8' R•port For Th• Y•ar End•d 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees present their rep)rt wth the financial ststeffents of the chanty for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reports'ng by Charities: Statement of Recommended Practice applicable to charits'es preparing their accounts in accordance wrth the Financial Reports'ng Standard applicable in the UK and Republic of Ireland (FRS 102){effecb've 1 January 2019). OBJECTIVES AND ACTIVITIES ObJectlve8 and alm8 The charity's objects are to promote any chantable purFw for the benefit of pre-school children living in the communty, particularly pupils from Moothill Primary and Pre-school who require holiday care, by the advancement of education, the proteth'on and preserVatn of health and the rel*f of povety, sid(ness and distress. ACHIEVEMENT AND PERFORMANCE Fundrnl8lng actlvltl•s Total income for the year was £4,735. The overall posits'on at the end of the financial year is sats'sfactory. FINANCIAL REVIEW Prlnclple fundlng •ource• The trustees extend their gratitude to Staffordshire Local Authoftty who continue to support the core operating capacity of the charity The charity did nol have any borrrywing from either providers of funding or other sources at the balance sheet date. No funds were in defrt at the balance 8heet date. Inv••lm•nt pollcy and obJ•ctlv Apart from retaining a prudent anUnt in re8erves eath yeaf, most of the thanty's funds are to be spent in the short term, resulting in the being no fvnds for long term InveStrnt. Reserve• pollcy Moorhill Pre-school and Fun Club is required to ensure that free rnon are available in each financial year to meet any reasonable, foreseeable contingency. Moothill Pre-school and Fun Club will maintain a projects'on of income for at least 3 years ahead and wll ensure that this conts'nues to be derived from as wide a variety of sources as possible. The charity will take all necessary steps to ensure that at no ts'me within this penod would it be possible for the cessation of one or more funding streams to present so sen'ous a challenge to the future of the organisation that il could not be managed so as to continue to provKle a best value service. In revlewing the potentr'al costs that could arise should a signfficant reduction in income be incurred, the trustees have detemiined that 'free' reser4es should be maintained equal to 3 months operating expenditure. Future plan• Moort)ill Pre-school and Fun Club alr to continually improve access to ts service for benefia'aiies. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng do¢um•nt The chanty Is controlled by ts governing documen( a deed of trust and conslitutes an unincorporated charity R•crultm•nt and •ppolntm•nt ol n•w tru•t• Trustees are elected from the local community ..CONTINUED
PAoorhlll Pr• School and Fun Club Tru8tee8' Report Icontlnued) For Tho Y•ar Ended 31 March 2025 Oryanlsatlonal 8tructur• Moorhill Pre-school and Fun Club is governed by its Trustee Board, which is responsible for setting the strategic direction of the organisats'on and the policy of the chan'ty The trustees carry the ults'mate responsibility for the conduct of Moorhill Pre-school and Fun Club and for ensuring that the charity sats'sfies its legal and contractual obligations. Trustees meet a minimum of four tirnes a year and delegate the day to day operab'on of the organisab'on to senior management. The Trustee Board is independent from the management. lTrducllon and tr•lnlng of n•w tru•l• Newly appointed trustees are provHYed wilh a comprehensNe inducbon to Moorhill Pre-school and Fun Club and have actess to the relevant training courses. Related partl Moorhill Pre-school and Fun Club is a member of The Pre-school Learning Alliance which provides for standards of advice and casework management as well as rnonitoring progress against these standards. Operating policies 8re independently determined by the Trustee Board of the organisatbon in order to fulfil its chantable obj'ects and comply th the national membership requirements. The charity also cmperates and liaises with a number of other advisory services, local charities and social seNice departments. Where any of the trustees hold the posib'on of trusteeldirector of another charity, they may be involved in discussions regarding that other charity, but not in the ultimate deasion making process. REFERENCE AND ADMINISTrATIVE DEfAIL8 Roglst•r•d Ch•rlty numb•r 1090908 Prfnclpal addru• clo Moorhill Pnmary School Moorland Road Cannock Staffordshlre WS114NX Tru8t• C Allport C Elliot Ind•p•nd•nt Examln•r Curtis Accountsnts Ltd 1 Tape Street Cheadle stoke On Trent Staffordshire ST10 18B 8ank•r• Yorkshire Bank 1 Market Place Cannock WS11 1BT Page 3
Idoorhlll Pr• School and Fun Club TrusteM' Report (contlnued) For The Year Endod 31 11ah 2025 Tru8t008 The trustees who held office during the year re as follows: C Allport C Elliot Sm•ll Company Rul Approved by order of the board of trustees on 15th October 2025 and signed on rts behalf by.. On behalf of the board Mrs C Allport Trustee Mrs C Elliot Trustee 15th October 2025 Pa8e 4
kloorhlll Pr• Sch¢>ol and Fun Club A¢countant'8 Report For Th• Year Ended 31 March 2025 Independent examlnefs r•port to the trusteu of PAOORHILL PRE4CHOOL AND FUN CLUB I report to the charity trustees on my examination of the accounts of MOORHILL PRE-SCHOOL AND FUN CLUB (the Trusl) for the year ended 31 March 2025. Re8pon81bllftlM and of rnport As the charity trustees of the Trust you are responsible for the preparats'on of the accounts in acc(xdance with the requirements of the Charib'es Act 2011 (Ihe Acr). I report in respect of my examination of the Tnjsfs accounts carried out under Seth'on 145 of the Act and in carrying out my examinatr'on I have followed all applicable Directj'ons given by the Chanty Commission under S&ts'on 145(5)(b) of the Act. lTrd•p•ndent examln•ts statement Since your charity's gross income exceeded £250,000 your exarniner must be a rr*mber of a listed body I can confimi that l am qualified to undertake the examination because l arn a registered rnember of FCCA which is one of the listed bodies. I have Mpleted my examinab'on. I confimi that no material matters have come to my attents.on in connection with the exarninats'on gNing me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Act: or the accounts do not accord 'th those recorrls,. or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charitss {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view Wh is not a matter considered as part of an independent examination. I have no concems and have corrÉ across no other matters in connectbon vAth the examinab'on to which attents'on should be drawn in this report'in order to enable a proper underslanding of the accounts to be r88ched. MDShaw FCCA Curkn's Accounlants Ltd 1 Tape Street Cheadle Stoke On Trent Staffordshire ST10 1BB 15 October 2025 Page 5
PAoorhlll Pre School and Fun Club Profft and L088 Accounl For The Year Ended 31 PAarch 2025 2025 Unrmtrlcted fund Total funds 2024 Notes INCOME AND ENDOWWENTS FROhl tk)nations and legaaes 398 201 EXPENDITURE ON Raising funds 9,071 8.088 Charftable actlvttle8 Direct charitsble expenditure Expenses 383.673 355,152 Total NET INCOPAEIIEXPENDrruREI 5.457 43,546 RECONCILIATION OF FUNDS Total fijnds brought forward 130,919 87,373 TOTAL FUNDS CARRIED FORWARD 136.376 130,919 Page 6
IAoorhlll Pre School and Fun Club Balance Sht AS At 31 March 2025 2025 2024 CURRENT ASSErs Cash at bank and in hand 142,473 141,247 142.473 141,247 Crndltor•: Amounts Falllng Due WlthlTr On• Y•ar (10,3281 110.328) NET CURRENT ASSETS (LIABILITIES) TOTAL ASSEfs LESS CURRENT LIABILMES 136.376 130.919 136,376 130,919 NET ASSEf8 136.376 130,919 FUNDS - unrestrted funds 136,376 130,919 TOTAL FUNDS 136,376 130,919 The financial statements were approved by the Board of Trustees and authorised for issue on 15 October 2025 and were signed on its behalf by: C Allport- Trustee C Elliot - Truslee Page 7
PAoorhlll Pro School and Fun Club Notes to tho Flnanclal Ststements For The Y•ar Ended 31 March 2025 1. G•n•rnl Inlorniatlon The pnnciple address is Moorhill Primary School. Moorland Road, Cannock. Staffordshire, WS114NX. 2. Accounllng Pollcl•8 2.1. 8asl8 of Pr•paratlon of Flnanclal Statem•nts The financial ststeffents of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charits'es SORP (FRS 102) 'Accounb'ng and Reporting by Charitres.. Statement of Recommended Pracbce applicable to charities prepan'ng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ of Ireland (FRS 102) (effective 1 January 2019).. Financial Reporting Standard 102 'The Financial Reporb'ng Standard applicable in the UK and Republic of Ireland. and the Charits'es Act 2011 The finanaal statements have been prepared under the histoncal cost conventbon. 2.2. Turnov•r All income is recognised in the Statement of Financial Athth'es once the charity has ents'tlement to the funds, it is probable that the income will be recerved and the arnount can be measured reliably Exp•ndfturn Liabilities are recognised as expendrture as soon as there is a legal or constructive obligation cornmith'ng the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be rSure reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost relateiy to the category Where costs cannot be directly attn'buted to parkn'cular headings they have been allocated to athvib'es on a t1$ consistent with the use of resources. 2.3. Taxatlon The charity is exempt from tax on ts chantable ath'vit. 2.4. P•n•lon• The chan'ty operates a defined contribub'on pension scheme. Contnbutions payable to the charity's pension scheme are charged to the Statement ol Finanaal Acts'vits'es in the K)d lo which they relate. 2.5. Gov•mm•nt Grant Government grants are recognised in the profft and loss account in an appropriate manner that matche8 them with the expendilure towards which they a intendeil to contnbute. Grants for immedlate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general athvib'es of the enkn.ty over a specffic pencxa are recognised in the profft and loss account over that pen'od. Grants towards fixe(l assets are recognised over the expected useful Irves of the related assets and are treated as deferred incorne and released to the profit and loss account over the useful life of the ass concerned. All grants in the profit and loss account are recognised when all condilions for receipt have been coMpld with.
Aloorhlll Pr• School and Fun Club Nots8 to the Financlal Stat•m•nts {contlnu•d) For Tho Yoar Ended 31 PAar¢h 2025 2.6. Fund accountlng Unresthcted funds can be used in accordan with the charitable obj'eclives at the discreb'on of the trustees. Restn'cte(I funds can only be used for parb'cular restrtte(I purposes wthin the objects of the charity Restn'ctions arise en specified by the donor or vthen funds are raised for particular restn'cted purposes. Further explanation of the nature and pufj)ose of each fvnd is included in the notss to the financial statements. 2.7. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remunerabon or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Tru•t•••' •xp•n••8 There were no trustees, expenses paKI for the year ended 31 March 2025 nor for the year ende(131 March 2024. 3. Cr•dltOrn: Amount• Falllng Du• Mthln On• Ymr 2025 2024 Trade creditors Accruals and deferred incorl 2,625 7.703 6.351 6.351 10.328 Page 9
Moorhlll Pre School and Fun Club Notes to the Flnanclal Statement8 For The Year Ended 31 March 2025 COPAPARATNES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROIA DonatnS and lege5 EXPENDITURE ON Raising funds 8,088 Chavttabl• acllvltl•• Direct charitsble expenditure Expenses 355,152 Total NET INCOAIE 43,546 RECONCILIATION OF FUND8 Total fun¢5 brought ford 87,373 TOTAL FUNDS CARRIED FORWARD 130 919 CREDITORS: AhlOUNTS FALLING DUE WITHIN ONE YEAR 2026 2024 Other credrtors MOVEMENT IN FUNDS Nel movement in funds At 1.4.24 At 31.3.25 Unr••trkt•d fund• General lund 130,918 5,467 136.376 TOTAL FUNDS 130 918 136 376 Net moven*nt in funds, included in the above are as follows.. Incoming Resources resources expended Movement in funds Unre•trkt•d funds General fund 398,201 (392,744) 6,457 TOTAL FUNDS 398,201 1392,744) 5.457
oorhlll Pre School and Fun Club Notos to tho Flnanclal Statements For Th• Year Ended 31 March 2025 PAOVEMENT IN FUNDS - conllnu•d Comparatlvos for mov•m•nt In fund• Net movement in funds At 1.4.23 At 31.3.24 Unro•trkt•d funds General fvnd 87,373 43,546 130,918 TOTAL FUNDS 130 918 Comparthe net rrwment in funds, included in the abjve are as follows: Incoming Resources resources expended Movement in funds unr••¢t0d fund• General lund 406,786 (363,240) 43,546 TOTAL FUND8 (363 240) 43 546 A current year 12 rrK*nths and prior year 12 months combined position is as follows: Net movement in funds At 1.4.23 At 31.3.25 Unmtrfct•d lund• General fund 87.373 49,003 136,376 TOTAL FUNDS A current yeaf 12 months and prior year 12 months cOrnbir net rrnvement in funds, induded in the above are as follows.. Incoming Resources resources expended Movement in funds Unr•strict•d lund• General fund 804.987 (755,984) 49,003 TOTAL FUNDS 804.987 {755,984) 49,003
loorhlll Prn School and Fun Club Tradlng Profft and Lo88 Ac¢ount For Th• Y•ar End•d 31 PAarch 2025 2025 2024 TURNOVER Fees & Tuck Fund Raising 34,266 4,736 44,413 3,164 39.002 39,001 GROSS PROFIT 47,577 47,577 Dlstrlbutlon cts Consumable items 5,871 4,939 (5.871) {9,939) Admlnl•tr•tlv• Exp•n• Wages and salanes Employers pensions - defined contributs'ons scheme Rent & Insurance Cleaning Training Equipment. Toys etc Repairs. renewals and maintenan Trip's Accountancy fees Bank charges Charitable donats'on8 Sundry expenses 313,555 11,630 51.031 306,618 11,628 22,986 47 1,340 834 2,797 1,050 4,029 3,149 385 927 1,687 3,567 3,200 187 1,521 {386,873) (358.303) Other Op•rntlng Incom• Think 2 Funding DAF Fun(Jing EEF Funding AND Funding AEN Funding Donations received SEND Indusive Fund Commissions received 82,751 4.550 245,269 100.227 237,094 6,232 3,312 50 12,087 209 7.657 18,901 71 359,199 359,211 Net (Expenditureylnco 5,457 43,546 Page 10