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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 06990058 (England and Wales) REGISTERED CHARITY NUMBER: 1132908

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Hatch Warren Under Fives Pre-School Ltd

Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB

Hatch Warren Under Fives Pre-School Ltd

Contents of the Financial Statements for the Year Ended 3ist August 2025

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Hatch Warren Under Fives Pre-School Ltd

Report of the Trustees for the Year Ended 31st August2025

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

Objectives and aims

The objects of the charity are to provide education and care to children primarily under the statutory school age, and encourage parents to work alongside us providing for the needs of their children by:

a) offering appropriate play, education and care facilities and training courses, providing an opportunity for 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;

c) Instigating and adhering to and furthering the aims and objects of the government to fulfil statutory requirements.

Social investments

The charity's activities benefit the public by enhancing the development and education of pre-school children. The trustees have considered that this complies with the Charities Commission guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity has provided the local community with the resources to further educate pre-school age children in accordance with it's objectives.

FINANCIAL REVIEW

This academic year has seen a lot of changes to both Preschools with the increase in the number of 2 year olds requesting places. Hatch Warren has set up a new Caterpillar room for our 2 year olds with the 3 and 4 year olds, Butterflies, now in the main hall so that the children’s individual developments can be catered for. Kempshott also took on an extra part time staff member so more focus could be given to our 2 year olds and special educational needs children. The Preschools made a surplus of £4,252 (2024 surplus of £15,306), with Hatch Warren's surplus of £5,765, Kempshott of £2,576 offset by group deficit of £4,089. The surplus has arisen predominantly from the increased number of funded children on our books having increased by 29% on the previous year against an expected increase of 21% and additional funding for Afghan refugee. This was partially offset by the increase in the minimum wage of 7% which meant an above inflation increase in staff salaries across the board of 7% and an increase in the cost of snacks and materials because of the cost of living and increase in child numbers over budget.

We have made a provision of £3,743 for additional training in line with new safeguarding legislation being bought in so that staff are kept fully up to date with these requirement. Also an additional equipment provision of £2,234 has been approved to update Hatch Warren's outside play area.

The surplus from the previous year has allowed us to invest in more resources across both Preschools with Hatch Warren having a new canopy for the outside area so that they have some shade over the tarmac in the hot weather enabling children can still play outside. Both preschools have been able to update many of their resources in line with the new EYFS requirement and to aid the in the moment planning for the children.

The Trustees fully support the continued investment in staff development and resources and have approved the additional provisions from this year’s surplus.

The charity has reserves of £144,137 at the balance sheet date and the trustees have reviewed the Reserves Policy and believe this is sufficient to cover 3 months running cost of the organisation, whilst allowing for fluctuations in children and provision for staff redundancies should they occur.

Page 1

Hatch Warren Under Fives Pre-School Ltd

Report of the Trustees for the Year Ended 31st August 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are elected from the members, being of good standing within the local community. Between 2 and 10 members are elected with no more than 3 co-opted members, to form a management committee.

Organisational structure

A committee of directors and charity trustees are responsible for the overall management and control of the pre-school. The committee comprises three officers, between 2 and 10 elected members and no more than 3 co-opted members. The committee is required to meet at least three times a year. No member may serve more than 6 years on the committee.

The day to day running of the pre-school is undertaken by the managers and deputies who are overseen by the Preschool Operations Manager who reports to the trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06990058 (England and Wales)

Registered Charity number 1132908

Registered office Hatch Warren Community Centre Long Cross Lane Hatch Warren Basingstoke Hampshire RG22 4XF

Trustees Faye Fenton

Danielle Osborn Jack Winterbottom Chloe Buckingham Sophie Shiell Sally Ann Loughrey Lorcan Loughrey Jessica Roach Bethany Luckett Nikole Facey Layla Hallet Laura Newhouse Helen Eastick Laura Murphy Kirsty Anthony

Chair - appointed Ist January 2025 Secretary - appointed 1st January 2025 Treasurer - appointed Ist January 2025

Independent Examiner Wheeler & Co Ltd Chartered Accountants The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB

Page 2

Hatch Warren Under Fives Pre-SchoolLtd

Report of the Trustees for the Year Ended 31st August 2025

Approved by order of the board of trustees on 2 Sn Rovernbar D734 signed on its behalf by:

Jfot - Trustee

Page 3

Independent Examiner's Report to the Trustees of Hatch Warren Under Fives Pre-School Ltd

Independent examiner's report to the trustees of Hatch Warren Under Fives Pre-School Ltd (‘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(S5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confixm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:

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 ofthe accounts to be reached.

Kevin Wheeler FCA

Wheeler & Co Ltd

Chartered Accountants

The Shrubbery

14 Church Street Whitchurch Hampshire RG28 7AB

Date: Lee" 20rS

Page 4

Hatch Warren Under Fives Pre-School Ltd

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||||||| |---|---|---|---|---|---| |Statement|of Financial|Activities| |for the Year Ended 31st August 2025| |31.8.25|31.8.24| |Unrestricted|Total| |fund|funds| |Notes|£|£| |INCOME AND ENDOWMENTS FROM| |Donations|and|legacies|2|1,105|1,475| |Charitable|activities|5| |Development and|education|of pre-school| |children|372,681|295,205| |Other trading|activities|3|2,479|1,278| |Investment|income|4|4,349|3,374| |Total|380,614|301,332| |EXPENDITURE ON| |Raising|funds|817|222| |Charitable|activities|6| |Development and education|of|pre-school| |children|375,545|285,804| |Total|376,362|286,026| |NET INCOME|4,252|15,306| |RECONCILIATION|OF FUNDS| |Total|funds brought|forward|139,885|124,579| |TOTAL FUNDS CARRIED FORWARD|144,137|139,885|

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The notes form part of these financial statements

Hatch WarrenUnder Fives Pre-School Ltd

Balance Sheet

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|||||| |---|---|---|---|---| |31st August 2025| |31.8.25|31.8.24| |Unrestricted|Total| |fund|funds| |Notes|£|£| |CURRENT ASSETS| |Debtors|11|59|479| |Cash|at bank and in hand|154,048|146,335| |154,107|146,814| |CREDITORS| |Amounts|falling due within one year|12|(2,736)|(4,625)| |NET CURRENT ASSETS|151,371|142,189| |TOTAL|ASSETS|LESS CURRENT| |LIABILITIES|151,371|142,189| |PROVISIONS FOR LIABILITIES|13|(7,234)|(2,304)| |NET ASSETS|144,137|139,885| |FUNDS|14| |Unrestricted funds|144,137|139,885| |TOTAL FUNDS|144,137|139,885|

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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.

The notes form part of these financial statements

Hatch Warren Under Fives Pre-School Ltd

Balance Sheet - continued 31st August 2025

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 2ven Nevemeos 22:%.. and were signed on its behalf by:

Faye Fenton - Trustee

Jack Winterbottom - Trustee

The notes form part of these financial statements

Hatch Warren Under Fives Pre-School Ltd

Notes to the Financial Statements for the Year Ended 31st August 2025

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.

Raising funds

Costs of generating funds comprise the costs of generating voluntary income and the costs of trading for fundraising purposes.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its beneficiaries. It includes both costs that can be directly attributed to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examiner fees.

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.

There are no restricted funds.

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.

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Hatch Warren Under Fives Pre-School Ltd

Notes to theFinancialStatements - continued
fortheYear Ended31stAugust2025
2. DONATIONS ANDLEGACIES
31.8.25 31.8.24
£ £
Donations 1,105 1,475
3. OTHERTRADINGACTIVITIES
31.8.25 31.8.24
£ £
Fundraisingevents 2,015 971
Salesincome 464 307
2,479 1,278
4. INVESTMENTINCOME
31.8.25 31.8.24
£ £
Depositaccountinterest 4,349 3,374
5. INCOMEFROMCHARITABLE ACTIVITIES
31,8.25 31.8.24
Development
and
education
of
pre-school
children
Total
activities
£ £
Grants 346,872 267,829
Feeincome - Playgroup 25,809 27,376
372,681 295,205
Grantsreceived, includedinthe above, are as follows:
31.8.25 31.8.24
£ £
HCC - EarlyYears Education funding 336,190 261,290
HCC -2 YearOldfunding - 146
HCC -IDACI/EYPP 6,669 6,393
HCC -AfghanRefugee 2,250 -
HCC - SEN 1,763 -
346,872 267,829

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Hatch Warren Under Fives Pre-School Ltd

Notes to the Financial Statements - continued for the Year Ended 31st August 2025

6. CHARITABLEACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£ £ £
Developmentandeducation of
pre-schoolchildren 374,729 816 375,545
7. DIRECTCOSTSOFCHARITABLEACTIVITIES
31.8.25 31.8.24
£ £
Staffcosts 281,805 224,127
Trustees’ expenses 947 645
Rentand services 46,097 37,654
Insurance 1,856 1,936
Telephone 638 586
Postageandstationery 584 554
Website costs 1,891 631
Sundries 612 430
Playmaterials andrefreshment 5,929 4,985
Toys&equipment 11,299 1,443
Stafftraining 7,014 939
Staffuniforms 562 650
DBS charges 463 350
Premises expenses 3,557 2,485
Software costs 89 289
IT costs 650 500
Operating licences 875 748
SENresources 1,764 23
IDACI/EYPPcosts 6,669 6,106
AfghanRefugeeexpenses 1,428 -
374,729 285,081
8. SUPPORTCOSTS
Governance
Finance costs Totals
£ £ £
Developmentandeducation ofpre-school
children 396 420 816

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Hatch Warren Under Fives Pre-School] Ltd

Notes to the Financial Statements - continued for the Year Ended 31st August 2025

  1. SUPPORT COSTS - continued Support costs, included in the above, are as follows:

Finance

Finance
31.8.25 31.8.24
Development
and
education
of
pre-school Total
children activities
£ £
Bankcharges 396 333
Governance costs
31.8.25 31.8.24
Development
and
education
of
pre-school Total
children activities
£ £
Accountancyfees 420 390

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
31.8.25 31.8.24
£ £
Trustees'expenses 947 645
10. STAFFCOSTS
Theaveragemonthlynumberofemployees duringtheyearwas as follows:
31.8.25 31.8.24
Childcareassistants 19 17

No employees received emoluments in excess of £60,000.

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Hatch Warren Under Fives Pre-School Ltd

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||||||||| |---|---|---|---|---|---|---|---| |Notes|to the|Financial|Statements|-|continued| |for|the Year Ended 31st August 2025| |11.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR| |31.8.25|31.8.24| |£|£| |Trade|debtors|34|479| |Other|debtors|25|-| |59|479| |12.|CREDITORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR| |31.8.25|31.8.24| |£|£| |Accruals|and deferred|income|2,736|4,625| |13.|PROVISIONS FOR LIABILITIES| |31.8.25|31.8.24| |£|£| |Provisions|7,234|2,304| |14,|MOVEMENT|IN FUNDS| |Net| |movement|At| |At|1.9.24|in funds|31.8.25| |£|£|£| |Unrestricted|funds| |General|fund|139,885|4,252|144,137| |TOTAL FUNDS|139,885|4,252|144,137| |Net movement|in|funds,|included|in the above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted|funds| |General|fund|380,614|(376,362)|4,252| |TOTAL FUNDS|380,614|(376,362|)|4,252| |Comparatives|for movement|in funds| |Net| |movement|At| |At|1.9.23|in funds|31.8.24| |£|£|£| |Unrestricted|funds| |General|fund|124,579|15,306|139,885| |TOTAL FUNDS|124,579|15,306|139,885|

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Hatch Warren Under Fives Pre-School Ltd

Notes to the Financial Statements - continued for the Year Ended 31st August 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

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||||| |---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted|funds| |General fund|301,332|(286,026)|15,306| |TOTAL FUNDS|301,332|(286,026)|15,306|

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A current year 12 months and prior year 12 months combined position is as follows:

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|||||| |---|---|---|---|---| |Net| |movement|At| |At|1.9.23|in|funds|31.8.25| |£|£|£| |Unrestricted|funds| |General|fund|124,579|19,558|144,137| |TOTAL FUNDS|124,579|19,558|144,137|

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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

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|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted|funds| |General find|681,946|(662,388|}|19,558| |TOTAL FUNDS|681,946|(662,388|)|19,558|

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  1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st August 2025.

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Hatch Warren Under Fives Pre-School Ltd

Detailed Statement ofFinancial Activities
fortheYearEnded31stAugust2025
31.8.25 31.8.24
£ £
INCOMEANDENDOWMENTS
Donations and legacies
Donations 1,105 1,475
Other trading activities
Fundraising events 2,015 971
Sales income 464 307
2,479 1,278
Investment income
Deposit account interest 4,349 3,374
Charitable activities
Grants 346,872 267,829
Feeincome - Playgroup 25,809 27,376
372,681 295,205
Totalincoming resources 380,614 301,332
EXPENDITURE
Othertrading activities
Fundraisingcosts 817 222
Charitable activities
Trustees’ expenses 947 645
Wages 277,518 220,770
Pensions 4,287 3,357
Rentandservices 46,097 37,654
Insurance 1,856 1,936
Telephone 638 586
Postage and stationery 584 554
Website costs 1,891 631
Sundries 612 430
Playmaterials andrefreshment 5,929 4,985
Toys&equipment 11,299 1,443
Stafftraining 7.014 939
Staffuniforms 562 650
DBS charges 463 350
Premises expenses 3,557 2,485
Software costs 89 289
IT costs 650 500
Operating licences 875 748
SENresources 1,764 23
IDACV/EYPP costs 6,669 6,106
AfghanRefugee expenses 1,428 -
374,729 285,081

This page does not form part of the statutory financial statements

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Hatch Warren Under Fives Pre-School Ltd

Detailed Statement of Financial Activities for the Year Ended 31st August 2025

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||||| |---|---|---|---| |31.8.25|31.8.24| |£|£| |Support|costs| |Finance| |Bank charges|396|333| |Governance|costs| |Accountancy fees|420|390| |Total resources|expended|376,362|286,026| |Net income|4,252|15,306|

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This page does not form part of the statutory financial statements

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