## **Moreton Baptist Preschool** ## **Reports & Accounts** Financial Year Ending 31/12/2025 ## **Contents** Legal & Administrative Details Trustees Report Independent Examiners Report Receipts & Payments Statement Asset & Liability Statement Notes to the Accounts Created using ExpensePlus ## **Legal & Administrative Details** Charity Name: Moreton Baptist Preschool Charity Number: 1102143 Charity Address: Moreton Baptist Preschool 326 Hoylake Road Moreton WIrral CH46 6DF Trustees: Andrew Mark Frith James Charles Laird Wendy Pamela Marshall Independent Examiner: Nicola Harrison CA Stewardship 1 Lambs Passage London EC1Y 8AB ## **Trustees Report** ## **Objects of the charity** The governing document of the charity sets out the objects, summarised as: The advancement of the education (including spiritual development) of children below compulsory school age and The provision of facilities for recreation for such children in the interest of social welfare and with the object of improving their conditions ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity\s main activities and achievements were as follows: The Preschool is open for thirty-eight weeks per year and seven hours per day. This breaks down to ten three-hour sessions per week, which may also be taken as seven hour days. Most children attend Preschool for between two and five three-hour sessions per week, but the Preschool works flexibly with parents to meet their needs wherever possible. Children may commence Preschool after their second birthday such that they have the opportunity of two years of preschool education before starting at school. There has been a reduction in the number of children attending Preschool, but funding means that they often attend for more sessions than in the past. The Preschool was judged GOOD by Ofsted (in October 2024) and has continued to provide excellent care, supporting families and children in the area. Throughout the year the Preschool employed an Early Years Professional, qualified teacher and seven employees with at least Level 3 in a full and relevant qualification, including Level 3 SENCO qualification. Staff attended a variety of training events to develop their skills and knowledge. The setting has supported children with special educational needs by means of individual plans and guidance from the SENCO. Growing numbers of children with English as an additional language have also been supported in the setting. The Preschool works with other professionals to support children with their needs and also worked to facilitate transition to F2 for children in its care. The cards and messages received from families as their children leave are testimony to the quality of care and support which they receive. In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Financial Review** At the year-end, unrestricted cash reserves were £135,548, representing a decrease of £20. Supporting children with additional needs continues to affect the income during the year, because they require an increased staff ratio. ## **Reserves Policy** The charity aims to hold a minimum of £50,000 (which is approximately three months of expenditure) as unrestricted cash, so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £135,548. ## **Signature** This report was approved by the trustees, and is signed on their behalf by: **----- Start of picture text -----**
Name James Charles Laird
Signature
Jim Laird
Jim Laird (Apr 29, 2026 11:27:36 GMT+1)
Date
Apr 29, 2026
**----- End of picture text -----**
## **Independent Examiners Report** I report to the trustees on my examination of the accounts of Moreton Baptist Preschool ('the charity') for the year ended 31/12/2025. ## **Responsibilities and Basis of Report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable 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 material 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 accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Independent Examiner’s Details** Name: Nicola Harrison CA Address: Stewardship, 1 Lambs Passage, London EC1Y 8AB **----- Start of picture text -----**
Name Nicola Harrison
Signature
Nicola Harrison
Nicola Harrison (Apr 30, 2026 14:14:15 GMT+1)
Date Apr 30, 2026
**----- End of picture text -----**
## **Receipts & Payments Statement** ||**2025**|**2024**| |---|---|---| ||**Receipts**|| |**Charitable Activities**||| |EYE funding|133,008|142,819| |Preschool fees|19,748|21,930| |WFRU Milk Scheme|873|533| |**Investments**||| |Bank Interest|2,120|2,503| |**Trading Activities**||| |Sales of uniform|138|315| |**Other**||| |Loans Received|0|0| |Other Income|0|0| |Sale of Fixed Assets|0|0| |Total receipts|155,887|168,099| ||**Payments**|| |**Charitable Activities**||| |Activities|4,948|4,923| |Admin|3,517|3,157| |Other Expenditure|1,872|836| |Premises|10,850|10,590| |Staff Costs|134,343|115,555| |**Governance Costs**||| |Bank Charges|60|84| |Governance Costs|0|0| |**Other**||| |Fixed Asset Purchases|0|4,019| |Uniform sales|317|356| |Total payments|155,907|139,520| |Net Movement of Cash Funds|-20|28,579| |Total Cash Funds Brought Forward|135,569|106,990| |Total Cash Funds Carried Forward|135,548|135,569| |||| ||**Represented By**|| |General (Unrestricted)|135,548|135,569| ## **Asset & Liability Statement** ## **Cash Assets** |**Cash Assets**|**Cash Assets**|**Cash Assets**|**Cash Assets**|**Cash Assets**| |---|---|---|---|---| |||**2025**|**2024**|| |General (Unrestricted)||135,548|135,569|| |**Fixed Assets**||||| ||**Notes**|**2025**|**2024**|| |Computers &
IT||2,000|2,000|| |Furniture||22,000|22,000|| |Motor Vehicles||0|0|| |**Liabilities**||||| ||**Notes**|**2025**|**2024**|| |Loans
Outstanding||0|0|| |Pension
Payment
Owed||0|72|| |HMRC
Payments
Owed||1,414|1,286|| |Independent
Examination
Fee Due||912|864|| |Other|EYE funding
for January|10,508|13,873|| ## **Signature** These accounts have been approved by the trustees, and are signed on their behalf by: ## Name James Charles Laird **----- Start of picture text -----**
Signature
Jim Laird
Jim Laird (Apr 29, 2026 11:27:36 GMT+1)
Date
Apr 29, 2026
**----- End of picture text -----**
## **Notes to the Accounts** ## **Accounting Policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. ## **Transactions to Related Parties** The HS Frith (wife of a trustee) was paid for working at Preschool, having received an order 0398/2122 from the Charity Commission giving consent.