REGISTERED CHARITY NUMBER: 1156803
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2025 for Checkendon Pre School CIO
Radford & Sergeant Ltd
9 Greyfriars Road Reading RG1 1NU
Checkendon Pre School CIO
Contents of the Financial Statements for the Year ended 31 August 2025
| Contents | Pages |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiners Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 8 |
| Detailed Statement of Financial Activities | 9 |
Checkendon Pre School CIO
Report of the Trustees for the Year ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1156803
Principal address
Checkendon Village Hall Main Street Checkendon Oxfordshire RG8 0SR
Trustees
H Williams A Fibert A Booker
Independent examiner
Kim Swain Radford & Sergeant Ltd 9 Greyfriars Road Reading RG1 1NU
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and is constituted as a charitable incorporated organisation.
Organisational structure
The organisation has four members of staff, three full time and one part time, including an experienced manager and deputy manager. Staff hold qualifications above the requirements by OFSTED.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 1
Checkendon Pre School
Trustees Annual Report (continued) for the Year ended 31 August 2025
ACHIEVEMENT AND PERFORMANCE
The pre-school continues to thrive and has enjoyed another successful year. Attendance numbers are healthy, with the setting operating at full capacity throughout the year. The breakfast club remains popular and continues to be well attended by families from both the pre-school and the primary school.
As in previous years, the pre-school has delivered a rich and engaging curriculum, supporting children’s learning and development through play and in line with OFSTED requirements.
FINANCIAL REVIEW
The pre-school remains in a strong financial position and continues to demonstrate financial stability. The year began positively and this momentum was maintained throughout, with the pre-school ending the year with a balance of £112k.
Breakfast club continues to provide an additional source of income while offering valuable flexibility for parents. The rent for the village hall has remained unchanged. Pre-school fees and breakfast club fees have been held at the same level as the previous year, with no increases applied. Fees are reviewed regularly to ensure sustainability, and there are currently no plans to increase them.
FUTURE DEVELOPMENTS
The pre-school continues to be an integral part of the Checkendon village community. Due to the continued commitment of the long serving staff, the pre-school continues to grow.
Approved by order of the board of Trustees on 13th February 2026 and signed on its behalf by:
………………………………………… H Williams - Trustee
Page 2
Checkendon Pre School CIO
Independent Examiner’s Report to the Trustees of Checkendon Pre School CIO
I report on the accounts for the year to 31 August 2025, which are set out on pages four to nine.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
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It is my responsibility to:
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examine the accounts under section 145 of the Charities Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable 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.
I 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.
Kim Swain MA (Oxon) FCA Radford & Sergeant Ltd 9 Greyfriars Road Reading RG1 1NU
13th February 2026
Page 3
Checkendon Pre School CIO
Statement of Financial Activities for the Year ended 31 August 2025
| Note Income from: Charitable activities 2 Other trading activties 3 Total income Expenditure on: Charitable activities 4 Net income/(expenditure) and net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
2025 Unrestricted Funds £ 94,704 1,487 96,191 102,394 102,394 (6,203) 116,954 110,751 |
2024 Total Funds £ 154,505 230 154,735 103,355 103,355 51,380 65,574 116,954 |
|---|---|---|
The notes form part of these financial statements
Page 4
Checkendon Pre School CIO
Balance Sheet 31 August 2025
| Note Fixed Assets Tangible Assets 7 Current Assets Cash at bank Creditors Amounts falling due within one year 8 Net Current Assets NET ASSETS Funds Unrestricted funds 9 TOTAL FUNDS |
2025 Unrestricted Funds £ 319 112,547 112,547 (2,115) 110,432 110,751 110,751 110,751 |
2024 Total Funds £ 479 118,635 118,635 (2,160) 116,475 116,954 116,954 116,954 |
|---|---|---|
The financial statements were approved by the Board of Trustees on 13th February 2026 and were signed on its behalf by
………………………………………… H Williams - Trustee
The notes form part of these financial statements
Page 5
Checkendon Pre School CIO
Notes to the Financial Statements for the Year ended 31 August 2025
1 Accounting policies Accounting convention
The financial statements have been prepared under the historic cost convention, and in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities" (SORP FRS102) and applicable UK Accounting Standards and the Charities Act.
Incoming resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is a counted for on an accruals basis and has been classified under headings that aggregate all costs 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write of each asset over its estimated useful life:
Plant and machinery 25% of cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable activities at the discretion of the trustees.
Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2 Income from charitable activities
| Fees Government Funding 3 Income from other trading activities Fundraising events |
2025 £ 36,056 58,648 94,704 2025 £ 1,487 1,487 |
2024 £ 51,714 102,791 154,505 2024 £ 230 230 |
|---|---|---|
Page 6
Checkendon Pre School CIO
Notes to the Financial Statements - continued for the Year ended 31 August 2025
4 Charitable activities
| Activities Wages and pensions Services provided Other operating leases Insurance Accountancy and payroll Stationery & office supplies Telephone Depreciation Sundry |
2025 £ 1,937 88,329 741 5,099 1,473 1,005 2,545 400 160 141 101,830 |
2024 £ 1,976 90,879 237 5,808 1,352 1,196 1,375 10 160 362 103,355 |
|---|---|---|
5 Trustees Remuneration and Benefits
There were no trustees' remuneration or other benefits or expenses paid for the year ended 31 August 2025 (2024 - nil).
| 6 Staff Costs Wages and Salaries The average monthly number of employees during the year was as follows: Pre School Staff No employee received emoluments in excess of £60,000. |
2025 £ 88,329 88,329 4 |
2024 £ 90,879 90,879 4 |
|---|---|---|
7 Tangible Fixed Assets
| Tangible Fixed Assets Cost At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Depreciation charge At 31 August 2025 Net Book Value At 31 August 2025 At 31 August 2024 |
Plant and machinery £ 14,413 - 14,413 13,934 160 14,094 319 479 |
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Page 7
Checkendon Pre School CIO
Notes to the Financial Statements - continued for the Year ended
| 8 Creditors: Amounts Falling Due within one year Other Creditors 9 Movement in Funds Unrestricted Funds General Fund Total Funds |
At 1 September 2024 £ 116,954 116,954 |
Income £ 96,191 96,191 |
2025 £ 2,115 2,115 Expenditure £ (102,394) (102,394) |
2024 £ 2,160 2,160 At 31 August 2025 £ 110,751 110,751 |
|---|---|---|---|---|
Page 8
Checkendon Pre School CIO
Detailed Statement of Financial Activities for the Year ended 31 August 2025
| Income from: Charitable activities Fees Government Funding Other trading activities Fundraising events Total income Expenditure on: Charitable activities Activities Advertising Wages and pensions Services provided Other operating leases Insurance Accountancy and payroll Stationery & office supplies Telephone Depreciation Sundry Total expenditure Net Surplus/(Deficit) |
2025 £ 36,056 58,648 94,704 1,487 96,191 1,937 347 88,329 741 5,099 1,473 1,005 2,545 400 160 358 102,394 102,394 (6,203) |
2024 £ 51,714 102,791 154,505 230 154,735 1,976 - 90,879 237 5,808 1,352 1,196 1,375 10 160 362 103,355 103,355 51,380 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 9