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:
- �. 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.
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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