2025-08-31-accounts - St Augustine's Pre-School

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Charity registration number: 1134676

St Augustine's° 1 Pre-School

Annual Report and Financial Statements for the Year Ended 31 August 2025

Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB

St Augustine's Pre-School

Contents (continued)

Reference and Administrative Details

Trustees' Report 2to4 Independent Examiner's Report 5 to 6 Statement of Financial Activities 7 Balance Sheet 8 Notes to the Financial Statements 9toi5

St Augustine's Pre-School

Reference and Administrative Details

Trustees

K Ecuyer

M Edegbu-Jallo S Hinkley B Solomon J Solomon M Solomon E Stagg
Charity Registration Number 1134676

Principal Office

Independent Examiner

Church Hall St. Augustine's Road Belvedere, Kent DA17 5HH

Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB

Bankers Lloyds Bank ple 25 Gresham Street London EC2V 7HN

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St Augustine's Pre-School

Trustees’ Report

The committee members, who are also the trustees, present their annual report and financial statements for the year ended 31 August 2025. The financial statements comply with current statutory requirements and the requirements of the charity's constitution.

Charity Trustees

Trustees throughout the year and to date are set out on the previous page. Decision making is carried out at trustee meetings by a majority vote. Individuals with relevant experience are invited to join the committee as trustees, and new trustees are trained by verbal induction. The constitution requires between 5 and 12 trustees, who are elected for one year at the Annual General Meeting and who may serve for a maximum of ten consecutive years. When elected committee members leave, the vacancy must be filled until the next AGM by a member appointed by the trustees. The trustees may also co-opt up to three additional trustees during the year, who may serve for a maximum of six years.

Objectives and activities

The aims of the preschool as set out in the constitution are 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 and by:

Offering appropriate play, education and care facilities, family learning and extended hours groups,
(a) 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 aims and objects of the Early Years Alliance.

We are a preschool caring for and educating 2-4 year old children. We are registered with OFSTED and with the local authority. We receive funds mainly from the local authority, and when available we apply for grants from them for improvements, resources and equipment. We also boost funds for resources and equipment through coffee mornings, photographers and a scholastic book club. We help other charities, and during the year we have raised funds for Children in Need, Barnardos and Bexley Food Bank.

Public Benefit

In reviewing and shaping the charity's aims and objectives for the year and planning future activities we confirm that we have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission,

Achievements and Performance

We raised funds for Children in Need and NSPCC, collected food for the Bexley Food Bank, sold raffle tickets for St. Augustine’s Church and raised money for pre-school by having a photographer and a Pyjama Day.

Reserves

The trustees aim to hold reserves equivalent to six months of running costs as security should the government cease funding. At the year end the charity had free reserves (funds which are unrestricted and not designated and which are not represented by tangible fixed assets held for charitable use) amounting to £66,299 (2024: £44,870).

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St Augustine's Pre-School

Trustees' Report (continued)

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees:	K Ecuyer
	M Edegbu-Jallo
	S Hinkley
	H McCulley (resigned 29January 2025)
	B Solomon
	J Solomon (appointed 19May 2025)
	M Solomon (appointed 1September 2025)
	E Stagg (appointed 29September 2025)
	CSummers (resigned 23 September 2024)
	PHinkley(resigned18November2024)

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

¢ select suitable accounting policies and then apply them consistently;
e observe the methods and principles in the Charities SORP;
e make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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St Augustine's Pre-School

Trustees' Report (continued)

The annual report was approved by the trustees of the charity on 13 February 2026 and signed on its behalf by:

S Hinkley Trustee

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St Augustine's Pre-School

Independent Examiner's Report to the trustees of St Augustine's Pre-School

| report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions | have formed.

Responsibilities and basis of report

As the charity trustees of St Augustine's Pre-School you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the St Augustine's Pre-School's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently | express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner's statement.

Independent examiner’s statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of St Augustine's Pre-School as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 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.

| 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.

Page 5

St Augustine's Pre-School

Independent Examiner's Report to the trustees of St Augustine's Pre-School (continued)

----- Start of picture text -----
Tim Sullivan FCA
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
----- End of picture text -----

Date:..2 BABLL Ge...

Page 6

St Augustine's Pre-School

Statement of Financial Activities for the Year Ended 31 August 2025

			Total		Total
		Unrestricted	2025	Unrestricted	2024
	Note	£	£	£	£
Income and Endowmentsfrom:
Donations and legacies	3	154,198	154,198	87,401	87,401
Charitable activities	4	6,516	6,516	8,145	8,145
Total income		160,714	160,714	95,546	95,546
Expenditure on:
Charitable activities	5	(139,285)	(139,285)	(112,619)	(112,619)
Total expenditure		(139,285)	(139,285)	(112,619)	(112,619)
Net movement in funds		21,429	21,429	(17,073)	(17,073)
Reconciliation offunds
Total funds broughtforward		44,870	44,870	61,943	61,943
Totalfundscarriedforward	14	66,299	66,299	44,870	44,870

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 14.

The notes on pages 9 to 15 form an integral part of these financial statements. Page 7

St Augustine's Pre-School

(Registration number: 1134676) Balance Sheet as at 31 August 2025

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Current|assets| |Debtors|11|-|3,769| |Cash|at bank and|in|hand|12|101,123|67,872| |101,123|71,641| |Creditors: Amounts falling due within one year|13|(34,824)|(26,771)| |Net assets|66,299|44,870| |Funds of the|charity:| |Unrestricted|income|funds| |Unrestricted funds|66,299|44,870| |Total funds|44|66,299|44,870|

----- End of picture text -----

The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on 13 February 2026 and signed on their behalf by:

S Hinkley Trustee

The notes on pages 9 to 15 form an integral part of these financial statements. Page 8

St Augustine's Pre-School

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

1 Charity status

The charity is domiciled in England and Wales. The address of its registered office is: Church Hall St. Augustine's Road Belverdere, Kent DA17 5HH

2 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102) - Second edition October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

St Augustine's Pre-School meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

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St Augustine's Pre-School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

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

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Fixtures, fittings and equipment

Depreciation method and rate 25% straight line method

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St Augustine's Pre-School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3 Income from donations and legacies

		Unrestricted
			Total	Total
		General	2025	2024
		£	£	£
Donations and legacies;
	Appeals and donations	253	253	180
Grants, including capital grants;
	Grants	153,945	153,945	87,221
		154,198	154,198	87,401
4	Income from charitable activities
		Unrestricted
			Total	Total
		General	2025	2024
		£	£	£
	Fees	6,516	6,516	8,145

4 Income from charitable activities

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St Augustine's Pre-School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

5 Expenditure on charitable activities

5 Expenditure on charitable activities
	Total	Total
	2025	2024
	£	£
Staff costs	117,007	97,083
Casual wages	2,700	-
Staff training	1,382	210
Rent and service charges	7,480	7,600
Insurance	595	594
General equipment	1,653	191
Consumables	2,621	2,531
Printing, postageand stationery	2,908	2,271
Charitable donations	320	-
Sundries	671	657
Accountancy	396	-
Independent examination	1,542	1,482
Bank charges	10
	139,285	112,619

6 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

H McCulley

H McCulley received remuneration of £7,453 (2024: £21,990) during the year.

E Stagg

E Stagg received remuneration of £18,231 (2024: £16,777) during the year.

J Solomon

J Solomon received remuneration of £23,803 (2024: £16,228) during the year.

M Solomon

M Solomon received remuneration of £29,662 (2024: £23,493) during the year.

These are employees, as well as a trustees. They were paid the above for their positions as nursery staff (manger, practitioner, assistant) in line with the Charity Commission compliance.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

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St Augustine's Pre-School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

7 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
	2025	2024
	£	£
Staffcosts duringthe yearwere:
Wages and salaries	114,006	97,083
Social security costs	3,001	-
	117,007	97,083

No employee received emoluments of more than £60,000 during the year

8 Related party transactions

During the year the charity made the following related party transactions:

Amelia Solomon

(member of Solomon family (Trustees)

The total amount of remuneration received by A Solomon was £20,315 (2024: £8,785). At the balance sheet date the amount due to/from Amelia Solomon was £Nil (2024 - ENil).

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Tangible fixed assets

10 Tangible fixed assets
	Furniture and
	equipment	Total
	£	£
Cost
At 1September2024	5,237	5,237
At 31 August 2025	5,237	5,237
Depreciation
At 1September 2024	5,237	5,237
At31 August 2025	5,237	5,237
Net bookvalue
At 31 August 2025	-	-
At31August2024	-	-

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St Augustine's Pre-School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

11 Debtors

	2025	2024
	£	£
Accrued income	-	3,766
Other debtors	-	3
	-	3,769
12 Cash and cash equivalents
	2025	2024
	£	£
Cash on hand	83	53
Cash at bank	101,040	67,819
	101,123	67,872

13 Creditors: amounts falling due within one year

13 Creditors: amounts falling due within one yearyear
	2025	2024
	£	£
Other taxation and social security	2,660	8,530
Other creditors	8,817	-
Accruals	2,963	2,762
Deferred income	20,384	15,479
	34,824	26,771

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St Augustine's Pre-School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

14 Funds

	Balance at 1
	September	Incoming	Resources	Balance at31
	2024	resources	expended	August 2025
	£	£	£		£
Unrestricted funds
General	44,870	160,714	(139,285)		66,299
	Balance at 1
	September	Incoming	Resources	Balance at31
	2023	resources	expended	August 2024
	£	£	£		£
Unrestricted
General
General Funds	61,943	95,546	(112,619)		44,870
15 Analysis ofnet assetsbetween	funds
2025 net assets between funds
			Unrestricted	Total	funds at
			funds	31August
			General	2025
			£		£
Current assets			101,123		101,123
Current liabilities			(34,824)		(34,824)
Total net assets			66,299		66,299
2024 net assets between funds
			Unrestricted	Total	funds at
			funds	31August
			General	2024
			£		£
Current assets			71,641		71,641
Current liabilities			(26,771)		(26,771)
Totalnetassets			44,870		44,870

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