Charfty regl8tration number 11318771England and Wala$)
ST BARNABAS PRE4CHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ST BARNABAS PRE4CHOOL
LEGALAND ADMINISTRATIVE INFORMATION
Trustsos
S Pike
P Worrell
A Leach
N Barnes
K Taylor-Ma80n
V Glll
L Cowley
Managor
T Tllbury
Charlty number
1131877
Prlnclpal addrn••
St Barnabas Church Hall
Queens Square
Ad8yfield
Hemel Hempstead
HP2 4HY
Indep•ndont •xamlngr
John Wl8on FCAATII
Howard Wlson Chartèréd Accountants
36 Crown Rlse
Watford
Hertfordshlre
IND25 ONE

ST BARNABAS PRE-SCHOOL
CONTENTS
Pagg
Trustees, report
Independent examinefs report
Statement of tlnancial activities
Balance sheet
Noles to the financial statements
8-13

ST BARNABAS PRE-SCHOOL
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsible for preparing th8 Trustees, Report and the accounts In accordance with applicable law
and United Klngdom Accounting Standards (Unlted Klngdom Generally Accepted Accounting Pradice)
The law applicable to charltles In England and wal￿ requir8S the trustees to prepare accounts for each financlal
year which give a true and falr view of the State of affairs of the charfty and of the In￿rnIng resources and
application of resources of tha tharity for that year.
In preparing Ihese accounts, the trustees are requlred to:
select sultabla accounting pollcies and then apply them ¢￿$[StentIy.
observe the methods and prfnclples In the Charltles SORP;
make judgements and estlmates that are reasonable and prudent
state whether appllcable accountlng standards hav8 been followed, sublect to any material departures disdosed
and explained In the accounts: and
prepare the 8ccount8 on the golng conc8m bas18 unless li Is Inapproprlate to presume that the charlty wlll contlnue
In operation.
The trusteas are responslbla for keeplng sufficlent accountlng records that dlsclose wllh reasonable accuracy at any
tlme the financlal posltlon of the tharity and enable them to ensure that Ihe accounts comply with the Charilles Act
2011, the Charlty (Accounts and Reports) Regulatlons 2008 and the provislons of the trust deed. They are also
responsible for safeguardlng the assets of the ¢harlty and hence for taklng raasonable Steps for the prev6ntion and
detection of fraud and other Irregularltle8.
The law applicable to charilles In England and Wales requires the twstees to prepare financlal statements for each
financlal year whlch gNe a true and falr vlew of the State of affalrs of the charlty and of the Incomlng resources and
applicatlon of resources of Ihé charlty for that year.
In preparing these financlal 8talement8. the trustee$ are requlred to:
- select suitable accountlng policies and then apply them c￿st$t8ntly.
obseNe the methods and principles In the Charities SORP;
make judgements and estlmates that are re880nable and prudent;
state whether applicable accounting standard8 have been followed, sublect to any mater181 departure8 dlsdo$¢d
and explained in the financial statements., and
prepare the flnanclal statements on the golng concern bas18 unle881118 Inappropriate to presume that the charity
wlll continue In operatlon.

ST BARNABAS PRE4CHOOL
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present thelr annual report and fjnanclal statements for the year ended 31 March 2025.
The finandal statements have been prepared In accordance with the accountlng pollcies set out In note 1 to the
financial statements and comply with the tharity's governing document, the Ch8rities Act 2011. FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charltles SORP 'Accounting
and Reporting by Charitles: Statement of Re￿Mrnended Practice applicable to charities preparing thelr accounts in
accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland {FRS 102)"
Objectives and actlvltles
The charitys objects are to enhance the development and education of chlldren prlmarily under statutory school age
by encouraging parent5 to understand and provide for the needs of their ¢hlldren through communlty groups and by:
offering approprlate play, education and care facllities, famlly leaming and extended hours groups. together
with the right of parents to take responsibility for and to become involved in the activitr'es of such groups,
ensuring that such groups offer opportunities for all children whatever their ra&8, culture, rellglon. means or
abllity:
encouraglng the study of the needs of such chlldren and thelr famllles and promotlng publlc Interest in and
recognition of such needs in the local areas;
instigating and adhering to and furthering the aims and objects of the EYFS Stalutory Framewor
The pollcles adopted In furtherance of these objects are set out In a Parent Welcome Pack that all parents receive
when their Child starts at the Pre-school.
Publlc benefft
The trustees have paid due regard to guidance issued by the Charlty Commlsslon in decidlng what activities the
charity should undertake and are guided by the EYFS Statutory Framework.
Actlvities
During the period the Pre-school provided classes for children aged 2 years to 5 years. The Pre-school provides
wide range of planned adult and child led activities to enhance the children's development in all areas. The pr
school proNlldes a safe and stimulating environment where all children are supported and encouraged to reach their
full polential.
Achlevements and performance
Significant aGtivities and achievements agalnst objectlves
At the end of the financlal year we had 16 staff. 9 quallfied to level 3, 1 to level 5 and 1 at Degree18vel. 1 completed
her Level 3 during the financial year. And 2 have signed up and currently training. Just at the end of Ihe financlal
year, 1 colleague left and 1 colleague slepped down from her Senior role. We started the next financial year, April
2025 wth a new Senior team.
Nursery availabillty: The nursery had 21 chli dren reglstered. Although. aftemoons not full. it was a dilTicult cohort. 4
Staff scheduled all day. 1 child with 1.1 support.
Pre-school availability: 24 in the morning, aftemoons vary but not full. Lots of new starters In September 2024. AII
had home vlslts which feel Is of benefft.
59 children in total at the eThl of Ihe financial year- March 2025.
All child Proteciion training ts up to dat8. By the end of the financlal year. all staff were Paediatric first aid trained.

ST BARNABAS PRE4CHOOL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Last year. we developed a programme of small groups sesslons partlculatly supporting Chlldren wlth
communicatlon. We have contlnued to do these and use a lot of our EYPP money towards Ihls. We have one
colleague also doing football training and one colleague dolng dancing actlvities in the pre-school.
During the year the folbwing tralning took place:
Intenslve interactlons and people games x 2: Therapeutlc approach training x3,' Earfy years communication x 2.
Sensory circuits. Structured teachlng approach; Connectlng through play: Key personlsen training. Spring drstrict
workshop.
In September 2024 we lolned Tapa8tryJournal.com mainly to complete Involclng and regS8ters as It was cheaper
than are usual system. We quickly dedded to use the system for childrgn's leamlng Journals. ThSs has saved us
money and staff 8ffl¢lency. Parents can also sea obsarvatlon8 Immedlately. Accklents ara also record8d onllne. In
the future, thls wlll mean a lot less stored papeDNork.
Fundralslng In Summer 2024. We raised around £600 through our sponsored obstacle course and school
photographs. Parents really enjoyed gettlng involved with the obstade course. We purchased new toys for the
children Includlng karaoke machlne, small world toys- police statlon and vets, tlmers, Barble dolls, cushlons for the
book area, magnetlcs, Popokls, Bluey character8 and a Peppa plg pool.
In Dec¢mber 2024, we ralsed £100 through Chrf8tmas raffle and hampers. We purchased 3 new blkes.
There was a planned Increase In Nl cost8 and rise In mlnlmum wages for Aprll 2025. The Local Authorlty advlsed to
look at donallons for food and other such item¥. INe Introduced such a charge but then the Govemment put
reylridlons on Ihls. We now charge a mlnlmal voluntary donatlon of £1 per week for EYPP famllles. £2.50 per week
for 15 hour8 funded and £5 per week for 30 hour funded. We have to make It clear how the money Is used.. food,
wlpe8.118sue8, extracurrfcular actSvliles, napples and 8un ¢ream are the only p088lble optlon8.
Flnan¢lal revbow
Durlng the perlod the charlty reported a Surplus of £47.055 (2024 - deficlt of £11,621). The results are In Ilne wlth
the TnJste88 expactallons and wlll allow the charfty to contlnually revlew It's resources and add to them a8
necossary.
EYPP was used to pay for staffing alone and allowed us lo give chlldren qul¢ter small group sesslons to 8UPPOrt
their speech. This Is instead of uslng It for Dlnky Dancers, Football tralnlng and Llttle Clty.
The TfUStee$ commission an Independent accountant to asslst wlth the management of Ihe accounthg 8y8t8m and
to support wllh the provl8ion of monthly reports and finandal 8dvi¢e.
R8S8Thes pollcy
It is the pollcy of Ihe charity thal unrestricted funds whlch have not been designated for a specific usa should be
malntained at a level aquivalent to between three and six month's expondlture.
The charity has achleved thSs objective Such that in the event of a slgnificant drop In fundlng, they wlll be able to
continue the charitys current activitle8 whila conslderalJon18 glven to way8 In whlch addltlonal funds may be raised.
The Trustees consider th8 reseples to be at the right level and intend to malntaln the stalus quo.
In order to asslst with the protection of the future of the charlty, the Pre-school 18 implementlng a number of minor
changes, to be effectlve from September. These Include:
- and Increase fees In September form £6 to £7 per hour.
introducing a charge for Breakfast Glub5 to allow statutory funding to be used towards the core activities of the
charlty.
revlewing the purchasing within the charlty and limiting these towards essentlal resources.
a review and reducllon to any slaff dlscount awarded, bul also reviewlng staffing to ensure any all trainlng Is kept
up to date and relevant towards the intake.

ST BARNABAS PRE-SCHOOL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Majorrfsks
The trustees have a&8essed the major rfsks to whlch the charlty Is exposed, and are satlsfied that systems are In
place to rnltigale exposure to the ma5or rfsks Indudlng financial management systems and educational systems as
requlred by Ofsted; one of the trustees takes responslbllity for supportlng the manager on related educatlonal
matters.
Plans for future perlod8
Looking ah8ad to future perlods, the tharity Is continuing look to ways where It can Invest In a number of keys.
including staffing, resources for the chlldren who attend and to further enhance the outdoor areas to asslst wlth the
educatlon and development of the chlldren. The charfty has set aslde some of Its unrestrfcted resources for thls
purp050.
Structurn. govornanco and management
The charlty was establlshed wlth a constltutlon based on that recommended by the Pre-school Leamlng Alllan¢e on
30th June 2009.
The tru8tee8 who served durlng the year and up to the date of 81gnature of the flnand818tatements were:
S Plke
P W¢rro11
A Leach
N Bame8
K Taylor-Ma8on
VGII
L Coknrfey
Recwltment 8nd appolntment oltmstees
Trustaes were recru￿ad from the local church (host of the Pr&School) and parents of chlldren who attend the Pre-
School: the Chalr was recrulted separately by InvStatlon.
Organlsallon81 stnjctu
The Irusteeg employ a manager who has a deputy as well 88 iwo 8enlor praGtltloner6 as well a8 the necessary
number of staff.
Rel8tlonshlp wllh relat8dpartles
There 8re no related partles.
The
stees, report was approved by the Board of Trustees.
ike
Trusts
9 October 2025

ST BARNABAS PRE4CHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST BARNABAS pRE￿CHOOL
I report to the trustees on my èxamination of the finan(xal statements of St Bamabas Pre-school (the charity) for the
year ended 31 March 2025.
Respon8lbllltle• and ba818 of report
As Ihe trustees of Ihe charity you a￿ responsible for the preparatlon of the financial statements In accordancg wlth
the requlrements of the Charities Act 2011.
I report In respect of my examlnatlon of the charlty's finandal 8talements can1ed out under section 145 of the
Charities Act 2011. In carrylng out my examinatlon I have followed the Directions gfven by the Charity Commlsslon
under section 145(5)(b) of the Charitles Act 2011.
Indepondent oxamlnerf8 8tatsm•nt
Since the charity's gross Income exceeded £250,000. the Independent examlner mu8t be a member of a body118ted
In section 145 of the Charltle8 Act 2011.1 confirm that l am qualified to undertake the examlnatlon because l am a
member of [ENTER IN DATABASE cy1015], whSch 1$ one of the listed bodles.
Your attention 5$ drawn to the fact that the charity has prepared the financial statements In accordan¢a wlth the
relevant version of the Statement of Recommended Practlce appllcable to charilles preparlng thelr financlal
statements In accordance wlth the Flnanclal Reporting Standard appllcable in the UK and Republic of Ireland (FRS
102) In preference to the Accountlng and Reporting by Charftl88: Statement of Recommended Practice Issued on I
April 2005 vthich Is referred to In the extant regulatlons but ha8 now been wlthdrawn. l understand that thls has
been done In order for th8 financlal statemenls to provlde a true and fair vlew In accordance with UK Generally
Accepted Accountlng Practlce.
I have completed my examlnatlon. I confimi that no matters have come to my attentlon In connectlon wlth the
exarninallon glvlng me cause to belleve that In any material respect:
aC￿Unting records were not kept In respect of Ihe tharlty 88 requlred by Secilon 130 of the CharltSes Act 2011.
the financlal statements do not accord wlth those records; or
the finandal statements do not comply wlth the appllcable requlrements con¢emlng the fom) and content of
financlal statements set out in the Charlties {A(xounts and Reports) Regulallons 2008 oth8r than any
requlremant that Ihe financlal 8tatem6nt8 gEve a true and fair vlew, whlch is not a matter con81dered as part of
an indoperKlent oxamhatlon.
I have no concems and have come across no othér matter8 In connection wlth the examlnailon lo whlch attentlon
should be drawn In thls reporyin order to enable a proper understsndlng of the financlal statements to be reached.
John Wllgon FCA ATII
Howard Wilson Charterad Accountants
36 Crown Rlse
Watford
Hertfordshire
WD25 ONE
9 October 2025

ST BARNABAS PRE4CHOOL
STATEMENT OF FINANCIAL ACTMTIES
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestr5cted Unrestri¢tod
funds
funds
2025
2024
NotOS
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other Income
2.493
290,272
572
475
236
238,329
Total income
293,812
238.565
ExpendSturg on:
Chartiable activities
246,757
250.186
Total expendlture
246.757
250.186
Net Incomel{expenditure) and movement In funds
47.055
{11.621)
Reconclllatlon of funds:
Fund balances at 1 Apnl 2024
104,255
115,876
Fund balances at 31 March 2025
151.310
104,255
The statement of financlal activitles includes all gains and losses recognised in the year. Al income and expenditure
derive from continuing aclivitse&

ST BARNABAS PRE4CHOOL
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
12
793
157,027
110,527
157.820
110,626
Creditorn: amounts falllng du8 withln
one year
13
{6.510)
(6,371)
Net current assets
151,310
104.255
The funds of the Charity
Unrestricted funds
16
151,310
104.255
151,310
104.255
fjnancial statements were approved by the trustees on 9 Octob0r 2025
SPI
Trustee

ST BARNABAS pRE￿CHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
AcGountlng pollcle8
Charlty Infornmtlon
St Bamabas PrfrSchool18 an unincwrated q*arity.
1.1 Accountlng conventlon
The financial statements have be￿ prepared In ac￿)rdanCe with the charitls govemlng document, the
CharitTres Ad 2011 and 'Accounting and Report6n9 by Charities". Statement of Recommend8d Practice
appllcable to charities preparing their accounts in accorda￿ wlth the Flnancial Reporting Standard
applicable In the UK and Republic of Ireland (FRS 102>" (as amended for accountlng perlod5 commencing
from 1 January 2018). The c*artty Is a Publlc Benefit Entity as defined by FRS 102.
The charlty has tsken advanlage of the proMslons In Ihe SORP for tharliles applylng FRS 102 Update Bulletln
1 not to prepare a Statement of Cash Flows.
The financlal statements have departed from the Charlues {Accounts and Reports) Regulatlons 2008 only to
the extent requlred to provlde a true and falr vlew. This departure has involved following the Statement of
Recommended Prarti￿ for tharities applylng FRS 102 rather than the verslon of the Statemont of
Recommended Practlce whtch is refoffed lo in the Regula￿on$ but whlch has 31nce been wIu￿raWn.
The financial statement8 are wepared In sterflng. whlch Is th• fun¢Xlonal ￿rrencY of the charlty. Monetary
amounts In these finandal statements are rounded to the n8are81 £.
The finandal statements have been prepared undw the hlstorlcal cost conventbn. The prlndpal aCc(￿ntIng
pdldes adopted are set out below.
1.2 Golng concern
Al the time of approvlng the flnandal statements, the tru8tee8 have a reasonable expectalk)n that the charlty
has adaquate resources to continue in operational exlstencts for the f¢xeseeable fiAure. Thus the trustees
conilnue to adopt the golng concern basls of accountlng In preparfng the financlal statement&
1.3 Charftablo fund•
Unrestricted funds are avallable for use ai the dlscrelion of the tfusteos In fvrtheranco gf thelr thafltable
oblectlves.
1 A Incom•
Income Is recognlsed when the charty Is legally entlded to it after any perf0m￿nCe condifjons have been met.
the amounts con be measured reliaPAy, and li is prob8bl8 that income will be received.
Cash donations are re(x)gnised on re(xipt. Other donalions are recognised once tho charity has been nolified
of the donation. unless performance conditions requlre deferral of the amount. Income tax recoverable In
relatlon to donatlons received under Gift Aid or deeds of ¢ovgnant ts recognlsed at the Ilme of the donation.
1.5 Expendlturn
Resources expended are Induded In the Statement of Finan(ial Actlvltles on an accruals basls Induslve of
VAT
1.6 Cash and cash equlvalents
Cash and cash equivalents Indude cash kn hand. deposits held at call with banks, other short-lem) liquid
Investments with origlnal maturities of three months or less. and bank overdrafts. Bank overdrafts are Shown
wlthin borrowlng$ In current liabilities.

ST BARNABAS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Icontlnued)
1.7 Flnanclal Instrumentg
The charity has elected to apply th8 provlslons of Section 11 'Basic Flnandal Instruments, and Section 12
'Other Flnancial Instruments Issues. of FRS 102 to all of Its financial instruments.
Finandal Instruments are recognl8ed In the charlty's balanc8 sheet when the d)arlty becomes party to the
contractual provislons of the Instrument.
Flnancjal assets and Ilabllltles ara offset, wtth the net amounts presented In Ihe flnand81 statements, when
there Is a legally enforceable rlght to set off the recognised amounts and there Is an Intention to settle on a nel
basls or to realise the 8888t and settle th8 Ilablllty slmultaneously.
Baslo Ilnanclal as8ets
Baslc finan¢lal assets, whlch Include debtors and cash and bank balance8, are Inltlalty m&a¥ured at
transactlon prlca Includlng Iransactlon costs and are subsequently carrled at amortised cost uslng the effectlve
Interest method unless th8 arrangement constltutes a flnanclng transactlon, where th8 transaclion Ss
measured at the present value of the fvture receipts dlscounted at a matl(8t rate of Interesl. Flnancial asset8
classlfied as recelvable wlthln one year are not amortlsed.
Ba8le Ilnanclal Ilabllltles
Ba81c financlal IlabS1ities, Indudlng credltors and bank loans are Inltlally recognlyed at transactlon prlca unles$
th8 arrangement constitute$ a financlng transaction, where th8 debt Instrument Is measured at the present
value of the fvlure payments dlscounted at a market rat8 of Interest. Flnanclal Ilab115ti88 da$sified as payable
wlthln one year are not amortised.
Debt In8trument8 are subsequently carrled at amorti$8d ¢081, uslng the effectlve Intérèst rate method.
Trade creditors are obllgatlons to pay for goods or Ser￿ceS that have been acqulred In the ordhary course of
operatlons fmm suppller8. Amounts payabb are dasslfied as currenl1Sabilltles If payment Is due wlthln one
year or less. If not. they are presented as non•current Ilablllties. Trade creditors are recognlsed Inttlally at
transactlon prf¢e and subsequantly measured at amortlsed cost using the effectlve Interest method.
D•rncognltlon of Ilnanclalllabllltle$
Flnancial liabilities are derecognised when the charlty's contractual obllgadons explre or are dlscharged or
ancelled.
1.8 Employee beneflts
The cost of any unused holSday entltlement Is recognSsed In the period In whlch the employee'8 servlces are
recelved.
Temjinatlon benefits are r•co9nised immedlately as an expense when the charlty Is demonstrably comrnitt8d
to tem)inate the employment of an empk)ye8 or to provide termination benefits.
1.9 Retlrement benefits
Payments to defined Contri￿rtIOn retlrement benelli sthemes are charged as an expanse a8 they fall du8.
1.10 Crndltorn and provlsloni
Creditors and provislons are ￿cognIsed where the Charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a thlrd paty and the amount due lo settle the obligation can
be measured or eslimaled reliably. Creditors and provisions are nomally recognised at their settlement
amount after allowiNJ for any trad8 dlscounts due.

ST BARNABAS PRE￿cHOoL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crftlcal accountlng estlmates and Judgements
In the application of the tharlVs 8ccountlng pollcles, the trustees are requlred to make Judgements, estlmates
and assumptions about the carrying amount of assets and liabilities that are not readlly apparent from other
sources. The estlmates and associated assumptlons are based on historical experience and other factors that
are Gonsldered to be relevant. Actual results may differ from these estlmates.
The estlmates and underlylng assumptlons are revlewed on an ongolng basls. Revlslons to accountlng
esllmates are reco9nised In the period In vthlch the estimate Is revlsed where Ihe revlslon affects only that
perfod. or In the perlod of the revlslon and future perlods where the revlslon affects both current and future
perlod8.
Income from donatlons and legaclos
Unrnstrlcted Unre8trlcted
fund8
fund8
2026
2024
Donatlon8 and g1ft8
2,493
238
Income from charftsbl• a¢tlvllle8
Unre8trl¢tsd Unr•8trfctsd
fund8
funds
2026
2024
Pr&School Fees- Local Authorlty
Pr&School Fees - Prlvate
269,987
20,305
211,081
27,288
290.272
238,329
Incom• from Investments
Unrestrl¢ted Unrestrlcted
funds
funds
2025
2024
Interest r￿e1Vable
572
10-

ST BARNABAS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Other Income
Unrnstricted Unrestricted
funds
funds
202S
2024
Other income
475
Expendlture on charftable actlvltles
2025
2024
Slaff costs
Training
Premises costs
Equipment
Repairs and maintenance iJ)8ts
Legal and professional costs
General expenses
Office costs
Accountancy costs
207,809
205,933
1.589
29.174
7.599
100
368
2.739
1,284
1.440
26,637
5.795
175
320
1.788
1.829
246,757
250,186
Analysi8 by fund
UnrestriGted funds
246.757
250,186
Net movement In funds
2025
2024
The net movement in funds is slated after chargingl(ueditlng):
Fees payable for the Independent examlnation of the charity's financial
statements
1,440
1.440
Trustees
None of the trustees (or any persons connected wlth them) received any remuneration durlng the year.
10 Employees
The average monthly number of employees during the year was:
202S
Number
2024
Number
Direct Charitable
17
18
11

ST BARNABAS pRE￿CHOOL
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employe98
(Contlnuodl
Employment costs
2025
2024
Wages and sa18ries
Social security costs
Other pension costs
201,188
3.910
2,713
200,386
3.166
2,381
207.809
205.933
There were no employees whose annual remuneratlon was more than £60.1)00.
11 Taxatlon
The charfty Is exempt from taxatlon on Its aclivltles because au lis Income Is applled lor charltable purposes.
12 D•btorn
2026
2024
Amount• lalllng du• vAthln on• y•ar.
Other debtors
793
99
13 Credltorn: amounts falllng du• wlthln on• y•ar
2025
2024
Other taxallon and sodal 8ecurlty
Other uedltors
Accnjals and deferTed Sncorne
4,040
132
2,199
702
1.860
8,510
6,371
14 Retlrement benofft SGhem
2026
2024
Dellned contrlbutlon 8ch•m•8
Charge to profil or loss in respect of defined contribution schem8S
2,713
2.381
The charity operates a defined contribution pension scheme for all quafifylng employees. The of the
scheme are held separately from those of the tharty In an indewdenty administered fund.
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ST BARNABAS PRE4CHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Unrestrlctsd funds
The unrestrfded funds of the charlty r￿MpriSe the unexpended balances of donatlons and grants whlch are
not subject to speclfic ￿ndi￿OnS by donors and grantors as to how they may be used. These indud8
deslgnated funds wthich have been set aside out of unrestrlcied funds by the trustees for specifjc purposes.
At 1 Aprfl
Incomlng R•8ources
2024 resources
oxpended
Tran8fer• At 31 March
2025
Slaff Development and Tr￿nIng
Fund
Graduate Leader Fund
ECAT
Premisès and Garden Fund
General funds
49.229
5,887
10.771
4.113
(6,000)
10.000
(18.884)
60,000
10,000
10,000
71,310
43.139
293,812
(246,757)
104,255
293,812
(246.757)
151,310
Prevlou8 y••r
At 1 Aprll
Incomlng Resourc
2023 rn•our¢•s
expendad
Trnnsfern At 31 March
2024
Development and Tralnlng
Fund
Graduate Leader Fund
ECAT
General funds
49.229
5,887
49,229
5,887
e,OCM)
43,139
54,760
238.565
(250,186)
115,876
238.585
(250.188)
104.255
16 Relat•d party tran￿¢dOn•
There were no disclosable related paty transacilons dumg the year (2024 - none).
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