**REGISTERED COMPANY NUMBER: 05308945 REGISTERED CHARITY NUMBER: 1108152** ## **Genesis Pre-School (Hull) Trust Limited** ## **Unaudited Financial Statements** **31st August 2025** **Genesis Pre-School (Hull) Trust Limited** ## **Contents of the Financial Statements for the year ended 31st August 2025** ||**Page**| |---|---| |**Reference and Administrative Details**|1| |**Report of the Trustees**|2 to 3| |**Independent Examiner's Report**|4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7 to 12| **Genesis Pre-School (Hull) Trust Limited** ## **Reference and Administrative Details for the year ended 31st August 2025** **TRUSTEES** S Fyvie L H Millar (Chair) M Judah R A Elliott **REGISTERED OFFICE** St Martins Church Hall North Road Hull East Yorkshire HU4 6DD **REGISTERED COMPANY** 05308945 **NUMBER REGISTERED CHARITY** 1108152 **NUMBER INDEPENDENT EXAMINER** Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA Page 1 ## **Genesis Pre-School (Hull) Trust Limited** ## **Report of the Trustees for the year ended 31st August 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Principal aims and activities** The charity exists to enhance the development and education of children primarily under the statutory school age. It seeks to do this by encouraging parents and guardians with such children in their care to understand and provide for the physical, intellectual, emotional, social and spiritual needs through the activities of the preschool. Children moving on to local primary schools are taken there during their final weeks at Genesis, and the appropriate information about each child is passed on to these schools before they start. ## **Public benefit** The trustees have considered the Commission's guidance on public benefit and are of the opinion that this is fulfilled by the establishment and running of a pre-school as described above. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Chair's report** Genesis Pre-School is open 5 days a week from 9am to 3pm. We are situated at St Martins Community Hall, Hull. We have Christian ethics but welcome children from any background. We have 29 Children registered some on a part time basis and some full time.. Our staff now stand at 5 permanent staff. ## **FINANCIAL REVIEW** ## **Financial review** Our two main sources of income continue to be public funding and private fees. Overall the income for the year was £125,459 (2024 £119,262) with expenditure of £118,034 (2023 £101,012). The Surplus for the year was £7,425 (2023 £18,250) The Trustees need to accumulate a small reserve to provide for renewal of equipment and as a contingency fund to meet unexpected expense.The target has been to have a reserve of 15% of turnover. In the General Fund this now stands at 43%. The target will be reviewed next year. ## **The charity's assets** The charity charges general expenditure on asset acquisition under £500 to the revenue account. It currently has no assets above this threshold. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Structure and governance** The charity is a private company limited by guarantee, and is governed by its articles and memorandum of association. At any one time there shall be no less than three trustees; there is no maximum. ## **Recruitment and appointment of new trustees** New trustees are appointed by the members of the charity at the Annual General Meeting, which must be held once per year. The trustees are aware of the need to increase their number, and to receive training appropriate to their role. The matter is under further consideration. Page 2 ## **Genesis Pre-School (Hull) Trust Limited** ## **Report of the Trustees** ## **for the year ended 31st August 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order of the board of trustees on 7th July 2026 and signed on its behalf by: L H Millar - Trustee Page 3 ## **Independent Examiner's Report to the Trustees of Genesis Pre-School (Hull) Trust Limited** ## **Independent examiner's report to the trustees of Genesis Pre-School (Hull) Trust Limited ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2025. ## **Responsibilities and basis of report** As the charity's 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** 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. S T Bramall BSc. FCA Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA 7th July 2026 Page 4 ## **Genesis Pre-School (Hull) Trust Limited** ## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31st August 2025** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
3
Pre-school
**125,321**
Investment income
2
**138**
**Total**
**125,459**
**EXPENDITURE ON**
**Charitable activities**
4
Pre-school
**118,034**
**NET INCOME**
**7,425**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**50,238**
**TOTAL FUNDS CARRIED FORWARD**
**57,663**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**2025**
**Total**
**funds**
**£**
**125,321**
**138**
**125,459**
**118,034**
**7,425**
**50,238**
**57,663**|2024
Total
funds
£
119,147
115
119,262
101,012
18,250
31,988
50,238| |---|---|---|---| The notes form part of these financial statements Page 5 ## **Genesis Pre-School (Hull) Trust Limited** ## **Balance Sheet** ## **31st August 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Debtors
10
**-**
**-**
Cash at bank and in hand
**93,690**
**-**
**93,690**
**-**
**CREDITORS**
Amounts falling due within one year
11
**(36,027)**
**-**
**NET CURRENT ASSETS**
**57,663**
**-**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**57,663**
**-**
**NET ASSETS**
**57,663**
**-**
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**-**
**93,690**
**93,690**
**(36,027)**
**57,663**
**57,663**
**57,663**
**57,663**
**57,663**|2024
Total
funds
£
3,496
71,896
75,392
(25,154)
50,238
50,238
50,238
50,238
50,238| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006. - The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 7th July 2026 and were signed on its behalf by: L H Millar - Trustee The notes form part of these financial statements Page 6 ## **Genesis Pre-School (Hull) Trust Limited** ## **Notes to the Financial Statements for the year ended 31st August 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** 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 accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **2. INVESTMENT INCOME** ||**2025**|2024| |---|---|---| ||**£**|£| |Deposit account interest|**138**|115| Page 7 continued... ## **Genesis Pre-School (Hull) Trust Limited** ## **Notes to the Financial Statements - continued** ## **for the year ended 31st August 2025** |**3.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Fees - Hull City Council
Pre-school
Fees - Parents
Pre-school
Uniform sales
Pre-school
**4.**
**CHARITABLE ACTIVITIES COSTS**
Pre-school
**5.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Staff costs
Insurance
Telephone
Postage and stationery
Sundries
Premises hire
Repairs
Teaching materials
Refreshments
Training
Cleaning
**6.**
**SUPPORT COSTS**
Pre-school|Direct
Costs (see
note 5)
£
**111,584**|**2025**
**£**
**121,866**
**2,852**
**603**
**125,321**
Support
costs (see
note 6)
£
**6,450**
**2025**
**£**
**90,221**
**1,180**
**894**
**125**
**1,570**
**15,277**
**60**
**2,127**
**90**
**40**
**-**
**111,584**|2024
£
109,910
8,731
506
119,147
Totals
£
**118,034**
2024
£
78,266
1,044
864
75
312
14,420
123
1,906
31
288
48
97,377
Other
£
**6,450**| |---|---|---|---| Page 8 continued... ## **Genesis Pre-School (Hull) Trust Limited** ## **Notes to the Financial Statements - continued** ## **for the year ended 31st August 2025** ## **6. SUPPORT COSTS - continued** Support costs, included in the above, are as follows: ## **Other** |**Other**||| |---|---|---| ||**2025**|2024| |||Total| ||Pre-school|activities| ||**£**|£| |Examination fees|**2,274**|**1,310**| |Professional fees|**4,116**|**2,201**| |Bank charges|**60**|**124**| ||**6,450**|**3,635**| ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31st August 2025 nor for the year ended 31st August 2024. ## **8. STAFF COSTS** |Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Pre School staff
No employees received emoluments in excess of £60,000.
**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Pre-school
119,147
Investment income
115
**Total**
119,262
**EXPENDITURE ON**
**Charitable activities**
Pre-school
94,279|**2025**
**£**
**89,414**
**807**
**90,221**
**2025**
**5**
Restricted
fund
£
-
-
-
6,733|2024
£
77,290
976
78,266
2024
5
Total
funds
£
119,147
115
119,262
101,012| |---|---|---| Page 9 continued... ## **Genesis Pre-School (Hull) Trust Limited** ## **Notes to the Financial Statements - continued** ## **for the year ended 31st August 2025** |**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
fund
£
£
**NET INCOME/(EXPENDITURE)**
24,983
(6,733)
**RECONCILIATION OF FUNDS**
Total funds brought forward
25,255
6,733
**TOTAL FUNDS CARRIED FORWARD**
50,238
-
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Trade debtors
**-**
Other debtors
**-**
Prepayments
**-**
**-**
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Trade creditors
**1,360**
Pension
**176**
Income in advance
**29,168**
Accrued expenses
**5,323**
**36,027**
**12.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.9.24
in funds
£
£
**Unrestricted funds**
General fund
**50,238**
**7,425**
**TOTAL FUNDS**
**50,238**
**7,425**|| |---|---| ||| ||| Page 10 continued... ## **Genesis Pre-School (Hull) Trust Limited** ## **Notes to the Financial Statements - continued** ## **for the year ended 31st August 2025** ## **12. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
**125,459**
**TOTAL FUNDS**
**125,459**
**Comparatives for movement in funds**
At 1.9.23
£
**Unrestricted funds**
General fund
25,255
**Restricted funds**
Restricted EYPP funding
6,733
**TOTAL FUNDS**
31,988
Comparative net movement in funds, included in the above are as follows:|Resources
Movement
expended
in funds
£
£
**(118,034)**
**7,425**
**(118,034)**
**7,425**
Net
movement
At
in funds
31.8.24
£
£
24,983
50,238
(6,733)
-
18,250
50,238
| |---|---| |**Unrestricted funds**
General fund
**Restricted funds**
Restricted EYPP funding
**TOTAL FUNDS**|Incoming
resources
£
119,262
-
119,262|Resources
Movement
expended
in funds
£
£
(94,279)
24,983
(6,733)
(6,733)
(101,012)
18,250| |---|---|---| Page 11 continued... ## **Genesis Pre-School (Hull) Trust Limited** ## **Notes to the Financial Statements - continued for the year ended 31st August 2025** ## **13. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31st August 2025. Page 12 ## **Issuer** **Issuer** Smailes Goldie **Document generated** Wed, 8th Jul 2026 10:39:15 BST **Document fingerprint** ac105825b023e699548528849ddb90c2 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Mon, 13th Jul 2026 23:03:00 BST Lorraine Millar - Signer (39e63e9f04eac8f1bcc77b301fa242fd) Tue, 14th Jul 2026 7:41:59 BST Helen Rhodes - Signer (0e779a0adb58ba8c57701cbbdbc19d41) Tue, 14th Jul 2026 8:36:51 BST Steve Bramall - Signer (39e377be0c27295983ead45dad39fab3) ## **Audit history log** **Date Action** Wed, 8th Jul 2026 10:39:15 BST Envelope generated with fingerprint d50027adbc3253f8aecd3d9dbafdc007 by jordantyson@smailesgoldie.co.uk (83.100.227.175) Wed, 8th Jul 2026 10:39:16 BST Document generated with fingerprint ac105825b023e699548528849ddb90c2 (83.100.227.175) Wed, 8th Jul 2026 10:39:16 BST Document generated with fingerprint 58b5e4a80d6f125b309f1926353f6af0 (83.100.227.175) Wed, 8th Jul 2026 10:39:16 BST Document generated with fingerprint d1356d765c8d7c6d17e4bd62e9af6b81 (83.100.227.175) Wed, 8th Jul 2026 10:40:24 BST Lorraine Millar has been assigned to this envelope. (83.100.227.175) Wed, 8th Jul 2026 10:40:24 BST Helen Rhodes has been assigned to this envelope. (83.100.227.175) Wed, 8th Jul 2026 10:40:24 BST Steve Bramall has been assigned to this envelope. (83.100.227.175) Wed, 8th Jul 2026 10:41:20 BST Sent the envelope to Lorraine Millar (lottiem63@icloud.com) for signing (83.100.227.175) Wed, 8th Jul 2026 10:41:24 BST Document emailed to lottiem63@icloud.com Thu, 9th Jul 2026 16:26:50 BST Lorraine Millar opened the document email. (146.75.185.39) Thu, 9th Jul 2026 16:28:57 BST Lorraine Millar viewed the envelope (5.198.51.135) Thu, 9th Jul 2026 16:32:44 BST Lorraine Millar viewed the envelope (5.198.51.135) Thu, 9th Jul 2026 16:46:37 BST Lorraine Millar opened the document email. (83.100.227.175) Thu, 9th Jul 2026 16:48:13 BST Lorraine Millar opened the document email. (83.100.227.175) Thu, 9th Jul 2026 16:49:31 BST Lorraine Millar opened the document email. (83.100.227.175) Fri, 10th Jul 2026 10:42:15 BST Document emailed to lottiem63@icloud.com Sun, 12th Jul 2026 10:43:05 BST Mon, 13th Jul 2026 7:51:57 BST Mon, 13th Jul 2026 7:52:27 BST Mon, 13th Jul 2026 22:20:29 BST Mon, 13th Jul 2026 22:33:04 BST Mon, 13th Jul 2026 22:34:52 BST Mon, 13th Jul 2026 22:35:11 BST Mon, 13th Jul 2026 22:36:33 BST Mon, 13th Jul 2026 22:37:04 BST Mon, 13th Jul 2026 23:01:13 BST Mon, 13th Jul 2026 23:03:00 BST Mon, 13th Jul 2026 23:03:00 BST Mon, 13th Jul 2026 23:03:02 BST Mon, 13th Jul 2026 23:03:25 BST Tue, 14th Jul 2026 7:41:51 BST Tue, 14th Jul 2026 7:41:59 BST Tue, 14th Jul 2026 7:41:59 BST Tue, 14th Jul 2026 7:42:01 BST Tue, 14th Jul 2026 7:42:22 BST Tue, 14th Jul 2026 8:36:29 BST Tue, 14th Jul 2026 8:36:52 BST Tue, 14th Jul 2026 8:36:52 BST Tue, 14th Jul 2026 8:36:52 BST Document emailed to lottiem63@icloud.com Lorraine Millar opened the document email. (213.249.229.122) Lorraine Millar viewed the envelope (213.249.229.122) Lorraine Millar opened the document email. (104.28.89.76) Lorraine Millar viewed the envelope (5.198.51.135) Lorraine Millar viewed the envelope (5.198.51.135) Lorraine Millar viewed the envelope (5.198.51.135) Lorraine Millar viewed the envelope (5.198.51.135) Lorraine Millar viewed the envelope (5.198.51.135) Lorraine Millar viewed the envelope (5.198.51.135) Lorraine Millar signed the envelope (5.198.51.135) Sent the envelope to Helen Rhodes (Helenrhodes@smailesgoldie.co.uk) for signing (5.198.51.135) Document emailed to Helenrhodes@smailesgoldie.co.uk Helen Rhodes opened the document email. (72.145.83.81) Helen Rhodes viewed the envelope (5.198.72.65) Helen Rhodes signed the envelope (5.198.72.65) Sent the envelope to Steve Bramall (stevebramall@smailesgoldie.co.uk) for signing (5.198.72.65) Document emailed to stevebramall@smailesgoldie.co.uk Steve Bramall opened the document email. (72.145.83.96) Steve Bramall viewed the envelope (5.198.5.200) Steve Bramall signed the envelope (5.198.5.200) This envelope has been signed by all parties (5.198.5.200) Signed document confirmation emailed to lottiem63@icloud.com (5.198.5.200) Tue, 14th Jul 2026 8:36:52 BST Signed document confirmation emailed to Helenrhodes@smailesgoldie.co.uk (5.198.5.200) Tue, 14th Jul 2026 8:36:52 BST Signed document confirmation emailed to stevebramall@smailesgoldie.co.uk (5.198.5.200) Tue, 14th Jul 2026 8:36:52 BST Signed document confirmation emails have been sent to all parties (5.198.5.200)