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← St Andrew's (Burgess Hill) Pre-School

2025-08-31-accounts

Company registration number: 05093330 Charity registration number: 1104242

ST. ANDREW'S (BURGESS HILL) PRE-SCHOOL TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

St. Andrew's (Burgess Hill) Pre-School Contents

Page
Trustees' Report 1—4
Independent Examiner's Report 5
Statement of Financial Activities (including Income and Expenditure Account) 6
Statement of Financial Position 7
Statement of Cash Flows 8
Notes to the Statement of Cash Flows 9
Notes to the Financial Statements 10—13
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 14—15

St. Andrew's (Burgess Hill) Pre-School Company No. 05093330 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 of the Pre-School (“the Objects”) are to enhance the development and education of children in Burgess Hill, primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: -

In setting our objectives and planning our activities our Trustees have considered the Charity Commission’s general guidance on public benefit and aim to provide a safe and caring learning environment, free from prejudice and discrimination, for children aged 2 to 5 years.

Our key objectives for the year were:

To continue to build on our last outstanding OFSTED report To continue to improve our provision for all our children To offer places to as many children as possible

Additional Note

Ethos, Stratergies and Policies

Children and their families are welcomed from all backgrounds.

We are an equal opportunity organisation committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation, or disability. We will make reasonable adjustments to meet the needs of staff or children who are or who become, disabled.

Our Pre-School is committed to safeguarding and promoting the welfare of our children and has policies covering all aspects of Pre-School life. These policies are under continual review.

Financial Review

Financial Position

Total income for the year amounted to £577,119 (2024: £669,447), representing a decrease of 13.39%. However, an error has since been identified in the 2024 financial statements whereby £10,536 of income relating to the current financial year was incorrectly recognised in the prior year. Adjusting for this, the underlying decrease in income is 10.81%.

The reduction in income is primarily attributable to a lower number of children during the year. Funding from West Sussex County Council decreased by 11.78%, while parental fee income reduced by 28.22%.

Total expenditure for the year was £609,224 (2024: £627,670), a reduction of 2.93%. This decrease is mainly due to significantly lower spending on educational materials (down 79%) and equipment and materials (down 67%). Staff costs remained broadly consistent with the previous year.

The overall result for the year is a deficit of £32,105 (2024: surplus £41,777), before considering the prior-year error. As the 2024 accounts have already been filed with both Companies House and the Charity Commission, and following discussions with our accountants, it has been agreed that the accounts should remain as presented.

Page 1

St. Andrew's (Burgess Hill) Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Reserves Policy

The Trustees have examined the charity's requirements for reserves in the light of the main risks to the organisation.

The climate in which the Pre-School operates remains very uncertain and competition from other providers in the area remains strong.

The Pre-school is heavily dependent on Government Nursery Grants and to a lesser extent, fees from parents. Reserves have been set aside to underpin running costs in the event of fluctuation or delays in the receipt of this income or any shortfalls arising from there being insufficient numbers of children to fill all available places. These are in the region now of four months estimated running costs in such circumstances.

Risk Management

The Trustees are responsible for monitoring the risks faced by the Pre-School. Risks are identified, assessed and controls established throughout the year. They are managed under the headings of:

There are currently 32 policies in place and the Trustees are satisfied that the major risks have been identified and adequately mitigated where necessary. It is recognised that systems can only provide reasonable, but not absolute, assurance that major risks have been adequately managed.

Structure, Governance and Management

Trustee Selection Methods

The Chair and Vice Chair are appointed by the Parochial Church Council of St, Andrew, Burgess Hill under article 4.2.1. Other Trustees, including the Treasurer and Secretary, are sought primarily from the Family Members (the parent body) but should insufficient suitable volunteers offer to serve, the Trustees have the power to co-opt under article 4.2.4 and in such circumstances could turn to the Pre-School Learning Alliance for assistance.

The Trustees are responsible for the overall management and control of the Pre-School and meet at least termly. The work of implementing most of their policies is carried out by the executive officers, who meet regularly. Responsibility for the day-to-day running of the Pre-School is delegated to the Manager, who is supported by a Deputy. The Finance Manager has ensured the smooth running of the financial areas needed to enable the Pre-School to run smoothly and maintain its excellent staff / children ratios.

Induction and Training of Trustees

New Trustees are supported by existing Trustees offered training if required.

Key Management Remuneration

Management remuneration is set by the Board of Trustees, using market rates as the basis for remuneration levels.

Organisational Structure

The charity is bound by its Memorandum and Articles of Association and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee incorporated on 05 April 2004. The company was established under a Memorandum of Association which defines the company's objects and is governed under its Articles of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.

Page 2

St. Andrew's (Burgess Hill) Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Reference and Administrative Details

Trustees

Mrs Gillian Dunn Dr Janet Davies (resigned 01/04/2025) Mrs Joanne Presland (appointed 27/01/2025) Mrs Hazel Butler (resigned 27/01/2025) Storm Croyden Mrs Nicola Duckworth (appointed 27/01/2025) Mrs Joanne Presland (appointed 27/01/2025) Rev William Kemp (appointed 01/10/2025)

Other Personnel

Sarah John - Pre-School Manager until 30 November 2024 Sarah Roe - Pre-School Manager from 1 October 2025 Hannah Deamer - Pre-School Deputy Manager until 2 September 2025 Tammi Davies - Pre-School Deputy Manager from 2 September 2025 Charlotte Kempson - Finance Manager until 14 September 2025 Andy Moulam - Finance Manager from 14 September 2025

Charity Number

1104242

Company Number

05093330

Registered Office

2a Cants Lane Burgess Hill Wewst Sussex RH15 0LG

Independent Examiner

Jessica Dunkley FCCA RD Accounting Limited Chartered Certified Accountants 12C Two Locks Hurst Business Park Brierley Hill DY5 1UU

Bankers

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Maling

Page 3

St. Andrew's (Burgess Hill) Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Statement of Trustees' Responsibilities

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:

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.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Rev William Kemp Trustee 27/11/2025

Page 4

St. Andrew's (Burgess Hill) Pre-School Independent Examiner's Report to the Trustees of St. Andrew's (Burgess Hill) Pre-School 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

Jessica Dunkley FCCA 27/11/2025 12C Two Locks Hurst Business Park Brierley Hill DY5 1UU

Page 5

St. Andrew's (Burgess Hill) Pre-School 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:
Pre-school
Investments
4
EXPENDITURE ON:
Charitable activities:
5
Pre-school
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11		 2025
Unrestricted
funds
£
3,152
571,040
2,927		 2024
Unrestricted
funds
£
3,256
663,039
3,152
577,119 669,447
(609,224) (627,670)
(32,105) 41,777
(32,105)
197,364		 41,777
155,587
165,259 197,364

The notes on pages 9 to 13 form part of these financial statements.

Page 6

St. Andrew's (Burgess Hill) Pre-School Statement of Financial Position As At 31 August 2025

Notes
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
11		 2025
Unrestricted
funds
£
5,026
220,029		 2024
Total
funds
£
4,419
281,514
225,055
(59,796)		 285,933
(88,569)
165,259 197,364
165,259 197,364
165,259 197,364
165,259 197,364
165,259 197,364

For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Members have not required the company to obtain an audit for the year ended 31 August 2024 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts are prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved by the board of trustees on 27 November 2025 and were signed on its behalf by:

Rev William Kemp

Trustee

The notes on pages 9 to 13 form part of these financial statements.

Page 7

St. Andrew's (Burgess Hill) Pre-School Statement of Cash Flows For The Year Ended 31 August 2025

Notes
Cash flows from operating activities
Net cash (used in)/generated from operations
1
Net cash (used in)/generated from operating activities
Cash flows from investing activities
Interest received
(Decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
2
Cash and cash equivalents at end of year
2		 2025
£
(64,412)
(64,412)
2,927
(61,485)
281,514
220,029		 2024
£
38,614
38,614
3,152
41,766
239,748
281,514

Page 8

St. Andrew's (Burgess Hill) Pre-School Notes to the Statement of Cash Flows For The Year Ended 31 August 2025

1. Reconciliation of (expenditure)/income to cash (used in)/generated from operations

Net (expenditure)/income
Adjustments for:
Interest income
Movements in working capital:
Increase in trade and other debtors
(Decrease)/increase in trade and other creditors
Net cash (used in)/generated from operations		 2025
£
(32,105)
(2,927)
(607)
(28,773)
(64,412)		 2024
£
41,777
(3,152)
(676)
665
38,614

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

2025
£
Cash at bank and in hand
220,029
3.
Analysis of changes in net funds
As at 1
September
2024
Cash flows
£
£
Cash at bank and in hand
281,514
(61,485)		 2024
£
281,514
As at 31
August 2025
£
220,029

Page 9

St. Andrew's (Burgess Hill) Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

St. Andrew's (Burgess Hill) Pre-School is a company limited by guarantee, incorporated in England & Wales, registered number 05093330 and registered charity number 1104242. The registered office is 2a Cants Lane, Burgess Hill, Wewst Sussex, RH15 0LG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements of the charitable company (incorporated in England and Wales), which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling, which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and have reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future.

2.3. Fund Accounting

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 and which have not been designated for other purposes.

Restricted funds can only be used for specific purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.

2.4. Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing.

Income from government and other grants are recognised at fair value; when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred.

Fundraising income is shown gross, with associated costs included within Raising Funds Expenditure.

2.5. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing 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 measured reliably. Expenditure is accounted for on an accrual’s basis including irrecoverable VAT and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to specific headings, they have been allocated to activities on a basis consistent with the use of resources.

Resources expended are accounted for on an accrual basis: a) Charitable Activities comprise all expenditure directly relating to objects of the charity. b) Raising funds comprise the costs incurred in publicity and fundraising events.

c) Other Resources Expended comprises other costs including governance costs associated with constitutional and statutory requirements.

Page 10

St. Andrew's (Burgess Hill) Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets costing more than £2,500 are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight-line basis over their expected useful economic lives as follows:

Fixtures & Fittings

over 5 years

2.7. 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.

2.8. Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

2.9. Pensions

The charitable company operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised as an expense in the period to which they relate.

2.10. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

3. Income from Donations and Legacies

Donations and gifts
Other		 2025
Unrestricted
funds
£
405
2,747		 2024
Unrestricted
funds
£
211
3,045
3,152 3,256

4. Investment Income

Bank interest receivable
Other interest receivable		 2025
Unrestricted
funds
£
386
2,541		 2024
Unrestricted
funds
£
397
2,755
2,927 3,152

Page 11

St. Andrew's (Burgess Hill) Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5. Analysis of Expenditure

5.
Analysis of Expenditure
Pre-school
Pre-school
6.
Independent Examiner's Remuneration
Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services
7.
Staff Costs
Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 Activities
undertaken
directly
£
538,643		 Support
costs
£
70,581		 2025
Total
£
609,224
Activities
undertaken
directly
£
565,157		 Support
costs
£
62,513		 2024
Total
£
627,670
2025
£
1,320
-
-
-
1,320
2025
£
483,677
24,026
7,692
515,395		 2024
£
1,272
-
-
-
1,272
2024
£
488,044
19,585
7,773
515,402

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: 38 (2024: 44)

9. Debtors

Due within one year
Trade debtors
Other debtors		 2025
£
2,830
2,196
5,026		 2024
£
644
3,775
4,419

Page 12

St. Andrew's (Burgess Hill) Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

10. Creditors: Amounts Falling Due Within One Year

0.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
1,349
1,572
56,875
59,796		 2024
£
87
1,656
86,826
88,569

11. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1
September
2024
£
197,364		 Income
£
577,119		 Expenditure
£
(609,224)		 As at 31
August 2025
£
165,259
197,364 577,119 (609,224) 165,259
As at 1
September
2023
£
155,587		 Income
£
669,447		 Expenditure
£
(627,670)		 As at 31
August 2024
£
197,364
155,587 669,447 (627,670) 197,364

12. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

13. Related Party Disclosures

For the year ending 31 August 2025 there were no related party transactions (2024:Nil).

Page 13

St. Andrew's (Burgess Hill) Pre-School 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
Snack donation
Charitable Activities:
Pre-school
Sale Uniform
Sale Photos
Other Fund Raising Activities
Parents Fees
Registration Fees
WSCC Education Grants
WSCC Inclusion Funding Grant
WSCC Two-Year-Old Funding
Investments
Bank interest receivable
COIF account interest
EXPENDITURE ON:
Charitable Activities:
Pre-school
Education Materials
Presents, Gifts and Treats
Refreshments
Snack Expenses
Christmas Activities
Photos
Summer Fun Day
Uniforms
Other Staff Costs
Basic Pay
Employers National Insurance
Employer Pension Costs
Computer Software
Cleaning, Repairs and Maintenance
Printing, Stationery and Photocopying
Subscriptions & Donations
Staff training
Hall Rentals
Other Furniture, Equipment and Materials
Insurance		 2025
Total
funds
£
405
2,747		 2024
Total
funds
£
211
3,045
3,256
871
-
6,098
75,406
705
444,518
20,553
114,888
663,039
397
2,755
3,152
669,447
(23,828)
(3,185)
(157)
(4,635)
(596)
(124)
(676)
(783)
(4,651)
(488,044)
(19,585)
(7,773)
(2,557)
(3,756)
(4,085)
(722)
(120)
(41,723)
(11,784)
(2,704)
...CONTINUED
3,152
1,266
144
3,540
54,125
375
363,362
19,710
128,518
571,040
386
2,541
2,927
577,119
(4,918)
(997)
(157)
(4,021)
(409)
-
-
(1,945)
(2,821)
(483,677)
(24,026)
(7,692)
(2,351)
(2,498)
(2,367)
(764)
(835)
(40,468)
(3,937)
(2,846)

Page 14

St. Andrew's (Burgess Hill) Pre-School Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 August 2025

Postage
Telephone & Communications
Governance Costs
Payroll Services
Professional Fees & HR Advice
Bank charges
Fees & Charges
Miscellaneous
NET (EXPENDITURE)/INCOME		 (40)
(1,447)
(1,320)
(2,369)
(15,787)
(641)
(875)
(16)		 (88)
(1,634)
(1,272)
(2,093)
-
(727)
(361)
(7)
(609,224) (627,670)
(609,224) (627,670)
(32,105) 41,777

Page 15