Charity registration number 1145655 (England and Wales)
CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mr Ed Jones Mr John Southam Mrs Glenys Cornwell Mrs Sarah Hamilton Charity registration England and Wales 1145655 Principal address Battle Baptist Church Mount Street Battle East Sussex TN33 0EG Independent examiner Holland Harper LLP 26 High Street Battle East Sussex TN33 0EA
CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 |
| Independent examiner's report | 2 |
| Statement of financial activities | 3 |
| Balance sheet | 4 |
| Notes to the financial statements | 5 - 9 |
CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their annual report and financial statements for the year ended 31 August 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Constitution, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
The charity's objects are the advancement of the education (including spiritual development) of children below compulsory school age and the provision of facilities for recreation of such children in the interests of social welfare and with the object of improving their conditions of life, by providing for all children without discrimination a safe and satisfying pre-school with a Christian environment where Christian beliefs and values are upheld. This will be in accordance with the mission of the church, which seeks to provide services to the community and to promote Christianity within it. The income and (at the discretion of the management committee) the capital of the Group shall be applied solely in furthering these objects. There has been no change in these objects during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure plus the estimated amounts of pay that would be due were the charity to make all its paid staff redundant. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is an unincorporated association governed by a constitution.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr Ed Jones Mr John Southam Mrs Glenys Cornwell Mrs Sarah Hamilton
All the trustees named above served throughout the year, except where stated. They form a management committee and under the constitution must be members of Battle Baptist Church. Up to two other persons can be co-opted on to the committee and elected as trustees.
The trustees' report was approved by the Board of Trustees.
Mr John Southam
Trustee Dated: 8 May 2026
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
I report to the trustees on my examination of the financial statements of Caterpillar Pre-School of Battle Baptist Church (the charity) for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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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 that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Holland Harper LLP
26 High Street Battle East Sussex TN33 0EA 8 May 2026
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 199,036 | 139,927 |
| Total income | 199,036 | 139,927 | |
| Expenditure on: | |||
| Charitable activities | 4 | 158,108 | 150,186 |
| Total expenditure | 158,108 | 150,186 | |
| Net income/(expenditure) and movement in funds | 40,928 | (10,259) | |
| Reconciliation of funds: | |||
| Fund balances at 1 September 2024 | 27,405 | 37,664 | |
| Fund balances at 31 August 2025 | 68,333 | 27,405 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
BALANCE SHEET
AS AT 31 AUGUST 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets The funds of the charity Unrestricted funds 10 |
2025 £ 69,317 (984) |
2024 £ £ 38,637 (11,232) 68,333 68,333 68,333 |
£ 27,405 |
|---|---|---|---|
| 27,405 | |||
| 27,405 |
The financial statements were approved by the trustees on 8 May 2026
Mr John Southam
Trustee
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
Charity information
Caterpillar Pre-School of Battle Baptist Church is a unincorporated association governed by a constitution.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenses are shown inclusive of VAT.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held with banks.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Critical accounting estimates and judgements
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 period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
3 Fees and grants
| Fees Grants Grants Grants from East Sussex County Council |
2025 £ 21,303 177,733 199,036 177,733 177,733 |
2024 £ 29,405 110,522 |
|---|---|---|
| 139,927 | ||
| 110,522 | ||
| 110,522 |
4 Charitable activities
| Staff costs Training costs Utilities Insurance Equipment and consumables Stationery and telephone Uniforms Ofsted fees DBS checks Secretarial expenses and bookkeeping Independent examiner's fee 5 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements |
2025 £ 138,955 380 10,878 1,061 4,316 169 106 35 164 1,504 540 158,108 158,108 2025 £ 540 |
2024 £ 128,434 712 10,416 846 6,820 344 477 35 127 1,495 480 |
|---|---|---|
| 150,186 | ||
| 150,186 | ||
| 2024 £ 480 |
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
7 Employees
The average monthly number of employees during the year was:
| Charitable work Employment costs Wages and salaries |
2025 Number 8 2025 £ 138,955 |
2024 Number 8 |
|---|---|---|
| 2024 £ 128,434 |
There were no employees whose annual remuneration was more than £60,000.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Creditors: amounts falling due within one year
| Payments received on account Other creditors |
2025 £ - 984 984 |
2024 £ 10,752 480 |
|---|---|---|
| 11,232 |
10 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | Incoming | Resources | At 31 August | |
|---|---|---|---|---|
| September | resources | expended | 2025 | |
| 2024 | ||||
| £ | £ | £ | £ | |
| General funds | 27,405 | 199,036 | (158,108) | 68,333 |
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CATERPILLAR PRE-SCHOOL OF BATTLE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
| 10 | Unrestricted funds | (Continued) | |||
|---|---|---|---|---|---|
| Previous year: | At 1 | Incoming | Resources | At 31 August | |
| September | resources | expended | 2024 | ||
| 2023 | |||||
| £ | £ | £ | £ | ||
| General funds | 37,664 | 139,927 | (150,186) | 27,405 |
11 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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