REGISTERFI) COMPANY NUMBER: 07407356 IEts2l•nd and W¥le5) REGISTERED CIIARrrY I¥UMBEL. 1139758 RT OF THE UDITED FOR YL4R ENDED 31 AUGUST FOR PIATON P HOOL
N PRUCHOOL ThE FINANCIAL ATE DED31 AUGU FOR THEY ststemoi OfFI111 Pf Notss to the fm#eil StstH 6 10 12 Det•lkd Stt¢Tht •( FI#¢•1 Atdvltit5 13
PIRTON PRUCHOOL REPORT OF THE TrUSTEES THE YEAR ENDED 31 A The truses vtho are also direcrn of the charity for the pury¥l of the Carwiies Act 2{. PTe5¢M their report Mth th¢ fina]31 sterneAts of the cTrthrity for the year eThled 31 Au8¥t 2025. The trvstees have adw¢d th¢ provisions of Accounting and Reponing by Chariti&%.' StatetttDt of Recommeth Pradi¢e applicabl¢ to ¢haTiiies Prepanng their aCCOUDts in accordance wilh the Finla1 Rep)rtinB StandaTd applicabk in the UK and Republic of Iteland (FRS 102) (eff¢ctiv¢ l January 2019). ObJef¢ivu and aims To enhance the developmettt ¢dwtion of ¢hildm under the ststutory scFth))l age by encouw parents Slgnlfi¢¢ ellvhles Offering apprOprit play. educalion a4 caTe faciliiits ¢ours¢s. Together witb the right of patents to take re5rA)nsibilty for ar•J to itivolved iti the a1VIlle1 of suth gro ¢llswing that groups offer ¢WtilieS for all ¢hildt¢n the raK cultur< religio or Ibitity. Enwuraging the $iJY of the ne¢ds ¢)f sh thilthen aud their f•milies aThl prvnxxing wbli¢ intCTeJt tn and Tecognilio of such needs. Instigating and adherin8 to and furtknng the ain arml thjeaivej of thE Prethl Learning AlliarKe. P4bll¢ benefit The Tru5ttts have constdered the Ch•Tity Cormissioti on public berth kn planning the aciiviiies for th¢ ACHIEVEMEfUS AND PERFORMANCE ChArlt#ble xtlllties FINANCIAL REVIEW FIDanttsl poslllo The acwuNs slb)w a deficit this yeaT of £22 J90 (2024: deficit £7.058). This is ID &rBe pan due io the CO of the work done on the Outside area (laDJscapin8 and new equtpment) vnltten off ov¢ra 5 >r•rpenod last year. The pr¢4¢hool is (<ing in • dmllcwg fitmncial ¢nvironTrrnL Tr government continuu w Ill¢$¢ %•ges well alkad ofthe fiLttding thcy PTovide. The pre4chool is becoming nThe reliatii on 8ovcrnmrnt arnl Trschool is cwrently tOPPiti8 up fiJndin8 8aP5 vi• th)natioM arld fiuMI raisiDg. Re8erw poiley The Trnstees Te¢ogDise thi the seTrcs of thc cbarity will be ireaY tequircd in future years to poyllation gromth and thi5 will rquire IkvelopT tivitieS and furthcr tlIdg WO Ill litie wKih Prc-5¢hool Learning Alliance recommendations the aim is to Iwld 34b rtwnths of *a8tt C($ in reser/es. kn we ar¢ reviewinE ow IML%iness nwd¢l in th¢ 2025Q6 fuwKial year and May have kn make investtw for this year our r¢s¢rv¢ policy 1$ to maintain a minimum of two of wage costs in reserv STRucfvRE. COVERNANCE AND MANACEM Governknt dotwmtht The charity 15 controlled by 8ov¢rning dc¢d of trust. and c(MLSiituie5 a lirnitrd company. limited by guaraniee. as defined by the Companies Aet 2006. REFERENCE AND ADMINisfK477VE DAlL8 Registered Company nwllber 07407356 (England atMI Waks) R¢gi#¢r¢d Ch¥rky Trumber 1139758 Page I
P REPORT OF THE TR YEAR ENDED 31 AUCUST 2 R<tered office High Street Hit¢hin H¢rts SG5 3P5 TnteeS Mrs E Boothroyd Mrs M Conquest (restgl 20.11.24) Mrs M Davids {reSi¢d 29.9.25) Mrs S E S Dyer (resi¢d 21.7.25) J Muldoon (reSid 25.6.25) Mrs F Ctsle (appointed 20.11.241 Mrs K M Fon8 {appoind 20.11.24) Mrs A Kerr {appointed 20.1124) Mrs V J Pope (appinted 20.11.24) G D Powell (appointed 20.11.24) (resipKd 15.925) IDdep¢ndtJ¢ Examlner N. C. Hardin8 FCA BradshawJohnson Chartered Ae¢ountsDts Croft Chambers I l Bancroft Hitchin Hertfordshi SG5 IJQ Approved by orderof the boud of tr*tC¢S on.........................-.................. and si1 its 1x1lf by.. Mrs E BoothToyd. Truste¢
INDEPENDENT EXAMINER'S REPORT T THE Tru lod¢pend¢nt ¢A•n4D¢r's report to the ¢rnste¢s •f Plrton Prt-Scho•l Con¥any') I rew)rt to the charity tystees on my examinaiion of the aCeOUnL% of the Cotrqw for the Jtarended 31 Augu 2025. Rewtyslb115tiM •rnd bas15 of report As the cbariws tn]sfees of th¢ Cowy {Jnd also its direc for the putpow of compatty law) are rtspinsil>le for the preparation of the ac£outtts in a¢¢(¢¢ with the twuitenxnts of th¢ A¢1 2(K16 Cthe2(X16 Acfl. Havi satisficd mtIf that a¢¢wkts of the Cryany are not rgquired w be I1]t¢ under Part 16 of th¢ 2((16 A¢t and are eli8ible for independent examina1 I rewyrt in resFeCt of my ¢xamin41ion of your chariWs accounts as CWTied oul under Section 145 of the Charities Att 2011 {Ihe 2011 ACV). In ¢arryiThg out my examin10 I have followrd the DI[tionS given by the ajarity C(HWniSSiOn Section 145(5) (b) ofthe 2011 ACL Independent txaJkn'$ stletb¢ I have wleted my examinatim I hav¢ ¢iJn% to my atla10 ID conn¢¢tion witb the examinalion giving me cause believe: counting reeords were not kw inTewt of thpCoD4>thy as by Sertion 386 of the 2006 or the &counts do r1 a¢cord records. or the not cornply th¢ a¢couDttng requirentits of Section 396 of the 2006 Act othu than any r¢quiTeDxnt that the •ttOUTts .¥¢ a true arAI fair viewwkn'ch is not a mattcrconsidered as pan of an mdepetrknt examinatio the accounL8 have noi be prcparrd in accorthrKe with the mdhfyjs and principles of th¢ Sthiement of Re¢otnnjCd Praetiee for accouDtin8 and Tewting by clwities lapplicabl¢ lo chriiies preparing their accounts in acwrdaTKe with the Fina121 Reyun8 Stthknd app]icabk in the UK and ReblIC of Ir¢l•TrJ {FRS 102)). I have DO eonttrw and have corr¢ across bKI ottr nmtters ID CODncci1 with the eXtiOn to which attention should N. C. Harding FCA The Institute of Chart Accoun in En8laThl and Wai&s Bradshaw Johtwon C1Jartered Accountants Croft Chatthrs I l Bancroft Hitchin Hertfordshire SG5 IJQ Page 3
PIRTON H(M)L STATEM OF FINANCIAL A FOR THE YEAR D 3] AUGU 2025 31.8.25 Totsj 31.8.24 Total fvnd5 XNCOME AI¥D ENDoWMEfS FROM D¢)nations and le8acies 144,436 145.132 133.510 Other tradin8 aclivilies 24.799 24.799 57.064 Trf 25.495 144.436 169.931 190.574 EXPENDITURE ON Ruthnin8 Pirton PTSChool 47556 144.765 192.321 197,632 NET INCOMEI(EXPENDITURE) lu51} {329) (2239) 17.058) RECONCILIATION OF FUNDS Totsl fund5 brought fonv*rd 95.428 102.486 TOTAL FUNDS CARRIED FORWARD 72.T73 265 73.038 95.428 Page4
STATE ENT OF FI ANC 31 AUGusf20 31.8.25 Total 31.8.24 Total FIXED ASSETS Tangible assets 19.469 19.469 28.815 CURRENT ASSETS 10 1268 55.601 1.268 55.866 1.025 67.981 Cash at bank 265 56 265 57.134 69.()6 CREDITORS Amounts fylling within oneye (3J65) (3565) (2.393) NET CURRENT A&SETS 53J04 265 53,569 66.613 TOTAL ASSETS LESS CURR LIABILITIFS 71773 265 73.038 95,428 NET ASS 72.773 265 73,038 95,428 FUNDS UnTestri¢ted fijnts REstri¢t¢d funds 12 72.773 265 94.834 594 TOTAL FUNDS 73.038 95.428 Th¢ ¢harirabk Company is enliiled ¢0 ex•ion from a11¢ SectTon 477 of Conynits Act 2006 for the ended 31 August 2025. The nxmbers have TK)t requiTed the cowy to oiain an audit of its financial stienwts for the yeaT erthd 31 August ?025 in accordattce with Section 476 of the compan Aci 26. The trustec5 aCknWIedgC their resp)Tr8ibtlities for (a) et)suritig that the charitsbk ¢0tt4)any kery8 reeords tst comply Sedi0Ths 386 and 387 of th¢ Companies Act 2006 and prcparing financial staiem¢nts which give a true and fair view of the stste of affairs of the charitable ¢onyny as at ihe end of ¢a¢h finanraal )Tar aT¥I of its surplts or <kfftit for each fin1#1 accordanc¢ with ihe requirememts oFSections 394 and 395 aThl which otlTr ClY wilh t] requirenynts of ihe Conwanies Act 2006 relating io financial statenYN& so far as appIlbk w the charitable conwaTry. (b) These finan¢ial sth¢enttts have been PT¢pwed m xcordw wilh the FYovisioL8 appIlble to charitabl¢ ¢ompani subject io the small ¢ompaDics r¢Binf. The flltsncial sthknnes Tre approb%d by the BrATd of Tntsteeg authorised for issue .. and rTe $id on its beknlf by. E BthrO}d. Tr Pag¢ 5
PIRTON P NOTLS T FOR INANCIAL &fA YEAR ENDED UGu 2025 COMPANY INFORMATION Pirton Pr¢-S¢lM)ol is 8 private cowy limrte41 by gilaran in Fsland aThJ Waks. Th¢ r¢gister¢d office is Hi8h StreeL Pirtfj Hitchi Hert& SG5 3PS. The ¢ornpany is a]so a reBts ¢Trw?ty. ThvchaTity registrnii(ffi n)r is 1139858. ACCOUNTING POLICIES Bsls of prep#rtD% the finandRI 5tst¢NM¢s The riDclaI stsiennts of thc charitable ccryaoy. Trhich is a pthlic benefit entity under FRS 102, have been prtpared in aCCordat with tk ClwrFtKs SORP (FTrS 102) 'A¢oxmting TwJ Rep)rling by Charities: StsTnent of Recommended Practice applitable lo charities preparing their accounts in awoidan¢e with the Fittancial Reporting Standard 3ppli¢abl¢ in the UK and Rcpthlic of Ilalld {FRS 102) {efYective l January 2019),. Financial Re)rtIng Stxtbjard 102 Tr Financi Rep)rting Skndard appliuble in the UK and Rep11¢ of Irelan(r atKI the Companies Act 2(. The fithancial ststeDXllts have been PTepar&4 the histori¢al cost The charitable company$ finala1 hve bcen qred in compl•¢ with Charities SORP {FRS 102) as it a11¢$ kn the fin1 for the mIed 31 August 2025. The finan¢iil staT¢ments arewepattd in xerliD& Pinon Pre4¢h(lI ttets the definition of * pl)li¢ t<rfit ¢ity FRS 102. All iOme is reco8DLj in the stateme of Finartc1 Aetivittes oJKe tbe chariry has ¢tlewIt to th¢ it is Probable that the incorne will b¢ r¢ttived and the be tr[ed r¢liabty. Expendlthre Liabilities are reco8nised &$ ¢xpaitiY¢ as s(M)n as there is a legal ¢x c{xwnYe obllgation committing eharity to that experyiiny¢ It is wbable that a trafer of e¢{)1¢ benefits will be required in se[rknt and the amowit of the oblRgati1 ¢aD be nur ttliably. E11[¢ 1$ a¢ted for on an accrua]s basis and has bern classifie4 utbjer that ag8Tega all CO ree to the category. Whewe Costs cannot be dire¢tly attributed io particular Ixadin8S tW h8v¢ allocated to adivities on a basi$ consident with th¢ use of E¥prnse5 include VAT vAKre applicable as tr charity r#)t VAT regi¢re Tathglble fixed ttl Lkpreciation is provided at the following aThMAI Te5 ID order to off each &wt over its estinted wefvl lrnprovem¢nts to propeity Plant and mKhinery 33% on ¢0 The chlty ts exty from on its ¢haritabl¢ artivities. Restricted fvnds wi only b¢ used for kMrtKular r&%tsirted pwp15e5 Wlthin the objects of tbe ehariry. Restrictions orise when specified by the dory)ror fimds ate rnisd ftJrpani¢ularrestrKted puTpose& Further Explanation of the nature and of each is Incl irt the te& the fina]31 ststen). contirn*d...
PIRTON P HOOL TLS TO THE FI FOR THE ANCV ENDED Gusf 2025 ACCOUPITING POLICIES. eon¢inwl Iwl 5ttis of th¢ ¢h•rlty The Charity is a company limited by guardllte¢ aThl Iw TV) shut ¢4PitaL The liability of eoeb in the ¢v¢nt of wÉnditi8-UP is limitd to £1 p¢r meDthtrof the ¢hrity. D¢btor5 Trade and other d¢btors are Tecwtsed at xttlemem aTrthmt after any trade diieiyjnt offered. prepats are valued at arnouni prepatd of any uthdiscfjuDts . Clsh •t b•Dk and In h•nd Cash at bank aTKI cash in h4Th1 in¢lth cash 3TMI sl¥)rt tern) highly IiquTd invcstmuts with a sknt ity of thrcc ntIEs less from the thte of acqyisilion or owmg of deposit OT simihr aco)unL Cr¢ditsrs nd provisio#s Creditors and provisions aT¢ Tecogwxd wlxre the cFATity a pkrsent obligation resultin8 from a past cvent tha¢ will probably Tcsult ID thc transfer of fuds to a tbird party and the 8nh)uni due to 5cttle the obliRation can be rneasur¢d or estirnated r¢liably. CTcditors a1 provisiorts att rtomwlly Teewised at their settlenwt after Allowing for aDy ttade dis¢opJni$ duc. Fknalld•l iDStrnmeTrts The ¢haTity only has Sets arKI financial liabilili&s of a kiThJ thar qualify as b&%kc financi instrunn( Basic financial it)strurtts ate initially reco at tiallS value gjbsequentty meLsured at their settlemcnt value with th¢ ¢x¢¢piion of ballk are subseqlY Meas at anknised cost using tbe effective inte1 method. DONATIONS Ai¥D LECACIL8 31.8.25 31.8.24 909 132.601 144,436 145.132 133,510 Grants rtteived. included in the a¥¢. att as follows.. 31.8.25 31.8.24 Other 8rnnts 144.436 132.601 OTHER TRADING AcrilEs 31.8.25 31.8.24 Fundraisin8 ev¢rts Pupils fees 1230 23J69 2.482 54.582 24.799 57.064 continued...
PIRTON PR&SCH(KPL NO THE FIN CIAL DED ENTS. Gusf 202 tiTru NET tNCOMEI(EXPENDrruRE) Net i10(¢xp¢ndlftWe) Is sthted afiercknginW(creditsDg).' 31.8.25 31.8.24 10,191 11.222 TRUSTEES, REMUNERAITON AND BENEFITS 31 August 2024. Tr¥stees' expemxs Thete w¢ tThsitts' expee$ paid foT cDkd 31 Augmt 2025 th)r for the yur amled 31 Au¥i]st 2024. srAFF COS13 The averJg¢ llmthly nwth0fenvkj during the prw¥s as folfv.. 31.8.25 31.824 10 No employees received eDk)luments in excess of £60.IXXI. 2024 COMPARATIVLS FOR THE $fAnm OF FINANCIAL AvrnES Unrestyicied Rc5trRCted Total INCOME AND ENDOWMENf6 FROM DonatiotL% and leg¥ies 1.059 132.451 133510 57.(k54 57.064 To¢41 58.123 132.451 19).574 EXPENDITURE ON Charlt#ble activltles Running Pirton Pre-ScMK*l 65,775 131.857 197.632 NET INCOMFJ(EXPEND (7.652) $94 (7.058) RECONCILIATION OF FUNDS Totjl funds broug forward 102,486 102.486 TOTAL FUNDS CARRIED FORWARD 94.834 594 95.428 Contird...
PIRTON P HOOL LS TO THE FINANCIAL FOR THE ENDED MENTS. VGusf 20 tknued TANGIBLE FIXED ASSETS Pkn and Tot315 COST At I S¢plemE<r 2024 Athlitions 46.859 17.931 64,790 At 31 August 2025 46.859 18.776 65,635 DEPRECIATION Ai I Septemb¢r 2024 Charge for yr 18.744 9.372 17231 819 35.97S 10.191 At 31 Augu812025 28.116 18,050 46.166 IYET BOOK VALUE At 31 Aug 2025 18.743 726 19.469 At 31 Au8USt 2024 28.115 700 28.815 DEBTORS: AMOUNTS FALLINC DUE WmllN ONE YL4R 31.8.25 31.8.24 Other d¢btors 1268 1.025 CREDITORS: AMOUNTS FAIIING DUE WITIIIN ONE YLIR 31.825 31.8.24 3565 2J93 12. MOVEMENT IN FUNDS Net rnov¢nxnl infim At 31.8.25 At 1.924 General fijnd {22.061) 71773 Restricted funds Early Years p11 Pfftr#um {EYPP) 594 (329) 265 TOTAL FUNDS 95.428 (22Jg)) 73.038 nlinued...
PIRTON PRCH THE FIN R THE STATEM FDED Gusf 2•25 12. MOVEMENT IN FiINDS- eotittlled Net movemertt in fiv¥l% in the atove ar¢ a8 foiknvs: in fill$ Ure$lTI¢d fud3 25.495 {47556) 122.061) Restrlrted fundj Income IkprivatM)n Affeaing Childr Index {IDACI) Spp141 Educational Needs and Di5abiliti¢5 (SEND) R8nds Edational Foundation {RANDS> Hertfordshir¢ cOty Council IHCC) Early Y¢ars Pupil Premium (EYPP) 886 {886) 9.197 1.250 131.467 1.636 {9.197) 11.2SO) 1131.467) (1.965) (329) 144.436 (144,765) (329) 169.931 (192.3211 (22.390) Ctsmpayatives f•r rnovememt ITh f¥ds Net At 31.8.24 At 1.9.23 in fiwds Unrestrkted hDds Generdl fia 102,486 {7.652) Restrkied ftynds Early Years Pupil Prmiwn (EYPP) 594 102.486 (7.058) 95,428 Page 10 ¢ontinued...
PIRTON PRMCHOOL E FINANC THE YEAR ENDED 31 AUGusf 2025 utd 12. MOVEMEIYT IN FUNDS- ¢•ntthwl ConTrntive net in in¢lude41 in the above are as follows: expended in fuT Unrethirt¢d funds 58,123 (65.775) (7.652) Restrkted fwDds Index {IDACI) Sppecial EdAtional Nteth aThl Disabiliti (SEND) PAnds Educational FourKlation (RANDS) Hertfordshire Cw Couneil (HCC) Early Y¢gr5 Pupil Premium (EYPP) (854) (8.068) (1250) (120.185) (1,5) 120.185 594 132.451 (131.857) $94 TOTAL FUNDS I.374 (197.632) (7.0581 Restrlettd full The fiv¢ t¢8tri¢ted tcount for DM)ney rett1v Ke IDACL SEND. RANDS. HCC aTrl EYPP. All fiuKls ar¢ ulilised for the Fnuposes stated. The fund8 are: IDACI. orne DeprivationAffediD8 Children lthx SEND- Spttial EdUclL1 Ne¢d$ and Disabiliiies RANDS. Rand¥ Educational Fou1•0 HCC. HertforthhiT¢ Cwiry cou11 EYPP- Early Yeats Pupil Prnium Pagell ¢0ntimd...
PIRTON PRSCHOOL TH FOR THE YEAR EN srATEMENTS- eon15ll•ed 2•2$ 13. RELATED PARTY DISCLLISURFS There re Tr) rel*ed party trationS for the y¢Jr eThled 31 21)25. Pa8e 12
PIRTON PR&SCHOOL DETAILED STATEMENT THE YEAR ENDED 31 A Acnvi 31.8.25 31.8.24 DO05 #md Jegaeks Donations Grants 144.436 132.601 145.132 J33.SlO Oth¢T tr#dlD¥ ctlvlrfeg Fundrnisin8 eveiits Pupils fe .230 23,569 2,482 54.582 24.799 57,064 T4)tl In¢omby rtt•ur¢ 169,931 190.574 EXPENDITURE ChArltable 8tdvltks DiTC¢i Costs 19.935 17.117 Support costs Otber Suodries Irnprovements ¢0 propery FixThres a1 fittings 162,195 9J72 819 169293 9.372 1.850 172.386 180JIS 192321 197,632 N¢t ¢xp¢ndlture (213W) (7.058) Page 13