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2025-08-31-accounts

Company registration number: 05701213 Charity registration number: 1113870

PEWSHAM PRE-SCHOOL LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Chippendale and Clark

Pewsham Pre-School Limited Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Statement of Financial Position 6
Notes to the Financial Statements 7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 11—12

Pewsham Pre-School Limited Company No. 05701213 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

To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.

Public Benefit

These aims are achieved by:

(a) Offering appropriate play facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;

(b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;

(c) Instigating and adhering to and furthering the aim of the Pre-School Learning Alliance.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Ms Elinor Hatt - Chair

Mr Peter Marlow - Trustee (appointed 03/03/2026) Ms Molly Bradshaw - Trustee (appointed 18/09/2025) Ms Lisa Turley - Trustee (appointed 18/09/2025) Mr Peter Marlow - Trustee (resigned 02/03/2026)

Ms Rachael Gray - Trustee (appointed 16/01/2025) (resigned 17/09/2025) Ms Jessica Hallt - Trustee (appointed 09/12/2024) (resigned 17/09/2025) Ms Jasmine Heer - Trustee (appointed 28/01/2025) (resigned 02/02/2026) Ms Clare Hunt - Trustee (resigned 17/09/2025)

Ms Sarah Porter - Trustee (appointed 23/01/2025) (resigned 17/09/2025) Ms Sophie Sawyer - Trustee (appointed 10/03/2025) (resigned 02/03/2026) Ms Hannah Simkins - Trustee (resigned 01/12/2024)

Charity Number

1113870

Company Number

05701213

Registered Office

Pewsham Preschool Lodge Road Chippenham Wiltshire SN15 3SY

Independent Examiner

Philip Clark CIMA Chippendale and Clark Chartered Management Accountants 7/8 Avon Reach Chippenham SN15 1EE

Page 1

Pewsham Pre-School Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Page 2

Pewsham Pre-School Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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

Mr Peter Marlow

Trustee 26/05/2026

Page 3

Pewsham Pre-School Limited Independent Examiner's Report to the Trustees of Pewsham Pre-School Limited 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

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:

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.

Philip Clark CIMA 26/05/2026 7/8 Avon Reach Chippenham SN15 1EE

Page 4

Pewsham Pre-School Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Charitable activities:
Provision of pre-school education
Investments
3
EXPENDITURE ON:
Charitable activities:
5
Provision of pre-school education
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13		 2025
Unrestricted
funds
£
150,820
1,325		 2024
Unrestricted
funds
£
126,245
1,024
152,145 127,269
(168,947) (119,649)
(16,802) 7,620
(16,802)
160,369		 7,620
152,749
143,567 160,369

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Pewsham Pre-School Limited Statement of Financial Position As At 31 August 2025

Notes
FIXED ASSETS
Tangible Assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
12
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
13		 2025
Unrestricted
funds
£
10,378		 2024
Total funds
£
11,225
10,378
-
140,310		 11,225
860
148,284
140,310
(7,121)		 149,144
-
133,189 149,144
143,567 160,369
143,567 160,369
143,567 160,369
143,567 160,369

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Peter Marlow

Trustee 26/05/2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Pewsham Pre-School Limited Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Pewsham Pre-School Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05701213 and registered charity number 1113870. The registered office is Pewsham Preschool, Lodge Road, Chippenham, Wiltshire, SN15 3SY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 10% Reducing Balance Fixtures & Fittings 15% Reducing Balance Computer Equipment 20% Reducing Balance

2.3. 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.

3. Investment Income

Bank interest receivable
4.
Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned		 2025
Unrestricted
funds
£
1,325		 2024
Unrestricted
funds
£
1,024
2025
£
1,297		 2024
£
1,357

Page 7

Pewsham Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5.
Analysis of Expenditure
Provision of pre-school education
Provision of pre-school education
6.
Support Costs
Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
Depreciation
7.
Independent Examiner's Remuneration
Independent examination of the financial statements		 Activities
undertaken
directly
£
141,407		 Support costs
(see note 6)
£
27,540		 2025
Total
£
168,947
Activities
undertaken
directly
£
99,276		 Support costs
(see note 6)
£
20,373		 2024
Total
£
119,649
2025
£
540		 2025
Provision of
pre-school
education
£
7,148
7,579
11,516
1,297
27,540
2024
Provision of
pre-school
education
£
2,172
9,604
7,240
1,357
20,373
2024
£
-

Page 8

Pewsham Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

8. Staff Costs

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2025
£
136,669
3,626
2,165
142,460		 2024
£
91,724
-
1,152
92,876

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 10 (2024: 10)

10. Tangible Assets

Land & Property

Cost
As at 1 September 2024
Additions
As at 31 August 2025
Depreciation
As at 1 September 2024
Provided during the period
As at 31 August 2025
Net Book Value
As at 31 August 2025
As at 1 September 2024		 Freehold
£
48,218
-		 Fixtures &
Fittings
£
11,440
-		 Computer
Equipment
£
841
450		 Total
£
60,499
450
48,218 11,440 1,291 60,949
38,677
954		 9,756
253		 841
90		 49,274
1,297
39,631 10,009 931 50,571
8,587 1,431 360 10,378
9,541 1,684 - 11,225

11. Debtors

1.
Debtors
Due within one year
Other debtors
2.
Creditors: Amounts Falling Due Within One Year
Taxation and social security
Accruals and deferred income		 2025
£
-
2025
£
4,301
2,820
7,121		 2024
£
860
2024
£
-
-
-

12. Creditors: Amounts Falling Due Within One Year

Page 9

Pewsham Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

13. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1
September
2024
£
160,369		 Income
£
152,145		 Expenditure
£
(168,947)		 As at 31
August 2025
£
143,567
160,369 152,145 (168,947) 143,567
As at 1
September
2023
£
152,749		 Income
£
127,269		 Expenditure
£
(119,649)		 As at 31
August 2024
£
160,369
152,749 127,269 (119,649) 160,369

14. 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.

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

16. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 10

Pewsham Pre-School Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Charitable Activities:
Provision of pre-school education
Income from charitable activities
Sale of goods or services
Fundraising income
Investments
Bank interest receivable
EXPENDITURE ON:
Charitable Activities:
Provision of pre-school education
Purchases
Summer Outing
Uniform costs
Preschool refreshments
Fundraising costs
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Staff training
Staff welfare
Staff entertaining
Travel and subsistence expenses
Rent
Rates
Light and heat
Repairs and maintenance
Cleaning
Computer software, consumables and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Telecommunications and data costs
Independent examiner's fees
Accountancy fees
Legal fees		 2025
Total
funds
£
149,232
699
889		 2024
Total
funds
£
124,749
1,496
-
126,245
1,024
1,024
127,269
(4,973)
(493)
(822)
(741)
(523)
(91,724)
-
(1,152)
(565)
(36)
(377)
(42)
-
-
(2,408)
(4,269)
(2,927)
-
(790)
(1,424)
(248)
(825)
-
(2,681)
(1,204)
...CONTINUED
150,820
1,325
1,325
152,145
(2,223)
(437)
(979)
(726)
(373)
(136,669)
(3,626)
(2,165)
(848)
(54)
(455)
-
(300)
(519)
(2,142)
(753)
(3,865)
(445)
(2,695)
(933)
(279)
(1,699)
(540)
(3,204)
(461)

Page 11

Pewsham Pre-School Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 August 2025

Payroll fees
Other office costs
Depreciation
NET (EXPENDITURE)/INCOME		 (1,139)
(121)
(1,297)		 -
(68)
(1,357)
(168,947) (119,649)
(168,947) (119,649)
(16,802) 7,620

Page 12

REF. NUMBER
QAUZY-TJQMR-5D29P-GBQXR
DOCUMENT COMPLETED BY ALL PARTIES ON
21 MAY 2026 15:59:41
UTC
SIGNER
TIMESTAMP
SIGNATURE
PETER MARLOW
EMAIL
PEWSHAMTREASURER@GMAIL.COM
SENT
21 MAY 2026 15:21:09
VIEWED
21 MAY 2026 15:53:57
SIGNED
21 MAY 2026 15:59:41
IP ADDRESS
86.3.173.177
LOCATION
STOURPORT-ON-SEVERN, UNITED KINGDOM
RECIPIENT VERIFICATION
EMAIL VERIFIED
21 MAY 2026 15:53:57

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