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2025-08-31-accounts

Registered Charity Number: 1163022

Birley Community Pre-School

Annual Report and Unaudited Financial Statements

For the year ended 31 August 2025

Birley Community Pre-School

Contents

Page
Legal and administrative information 1
Trustees’ annual report 2 - 3
Independent examiner’s report 4
Receipts and payments account 5
Statement of assets and liabilities 6
Notes to the accounts 7

Birley Community Pre-School

Legal and administrative information For the year ended 31 August 2025

Trustees

Rachel Heath Chair Rebecca Price Deputy chair Councillor Karen McGowan Councillor Denise Fox Jayne Humphreys

Principal Address

St. Cyprians Church Hall Birchvale Road SHEFFIELD S12 4XY

Accountants

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

1

Birley Community Pre-School

Trustees’ annual report For the year ended 31 August 2025

Background information

The preschool has been based in St Cyprians Church Hall since September 2020 and thanks to the hard work of the whole management and staff team we continue to thrive. Our ethos is to provide high quality, affordable, inclusive and accessible care for all children and their families. We continue to offer to create a thriving family environment where children develop and learn through a balanced and broad range of activities and experiences.

We offer quality care and education to over 40 families and children a week. We have maintained running at 95% capacity and continue to have a waiting list system in place. We continue to work with the church to update and keep the building to a good standard.

Structure, governance and management

The Charity was incorporated on 5 August 2015 and its constitution governs it. Its legal status is that of a Charitable Incorporated Organisation (CIO), charity number 1163022. Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of its constitution. Day to day operations are delegated to a team of employees led by the Pre-School Manager.

Objectives and activities

The charity works for the public benefit having as its objects the development and education of children and young people in particular by:

  1. promoting their care and safety;

  2. promoting their education and promoting parental involvement;

  3. promoting their health and wellbeing;

  4. providing services to support them and their families and carers;

  5. providing services to individuals holding membership of the CIO; and

  6. furthering the aims of the pre-school learning alliance.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

The charity continues to provide a trusted and stable service to families living in the local community and surrounding areas. A welcoming and enriched learning environment is provided for our families and their children, supported by a long-standing team of dedicated and qualified professional staff. Children are supported to successfully explore an experiment in a safe and welcoming environment to develop their skills within the Early Years Statutory Framework working alongside the Local Authority.

Activities during the financial year

This year we have continued to run at an average of 98% capacity each term. We have been able to offer places to children from 43 families each week. This includes children who receive government funding for a 2-year-old place and also those children who receive government funding for 3 and 4-year-old 15- and 30-hours places. We have also been talking to the local authority about the development of 30 hours for children from 9 months old. Discussions with trustees and the Finance Manager have been had regarding the implementation of new guidance around charging fees and all settings requiring a fee structure following criteria from the local authority.

We work closely with other professionals to ensure we identify, sign-post and support all our families as a unit, not just the children. All staff attend regular training to develop their continuous professional development as well as attending in-house training and moderation several times a year. All staff hold upto-date paediatric first aid, safeguarding and food hygiene. The manager and deputy manager and 1 room staff all hold advanced safeguarding certification and attend termly briefings from the local authority.

2

Birley Community Pre-School

Trustees’ annual report - continued For the year ended 31 August 2025

All staff have undergone universal safeguarding training and regular refresher training in line with the new safeguarding guidance from the EYFS.

Staff training and safeguarding updates- Universal Safeguarding, Designated Safeguarding Lead Training. Food Hygiene, Prevent Awareness, Safer Recruitment, Safer Sleep training.

Family engagement initiatives:

Financial review

The charity’s main sources of income were government funded childcare places and parent fees. The main costs are staff wages.

The trustees have carefully managed resources to ensure continued financial sustainability of the preschool.

Reserves Policy

The trustees consider that six months operating costs are the target free reserves. Free cash reserves at 31 August 2025 were £251,024 (2024: £171,861 cash reserves.)

The policy will be reviewed every other year at minimum, by the trustees, or sooner if warranted by internal or external events of changes.

Future plans and activities

We will

Maths and literacy development will continue to be a priority on our action plan.

The Trustees declare that they have approved the above report on 20 May 2026.

Signed on their behalf by:

K L McGowan

Rachel Heath Trustee

Karen McGowan Trustee

3

Independent Examiner’s Report to the trustees of Birley Community Pre-School (“the CIO”)

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I 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:

  1. accounting records were not kept as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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 accounts to be reached.

Sarah Lightfoot, FCA, DChA 22 May 2026 Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

4

Birley Community Pre School

Receipts & payments account

For the year ended 31 August 2025

Note
Receipts
Parent fees
SCC FEL funding
Total receipts
Payments
Salaries and wages
4
Other staff costs
Equipment, consumables and supplies
Room hire, repairs and maintenance
Phone, postage and stationery
Insurance
Legal and professional fees
Independent examination and accountancy
5
Bank charges
Other
Total payments
Net receipts/(payments) for the year
Total funds brought forward
Total funds carried forward		 Total
2025
£
34,825
197,450
232,275
143,565
247
3,944
2,500
1,109
467
1,065
-
215
-
153,112
79,163
171,861
251,024		 Total
2024
£
60,816
134,240
195,056
143,945
716
6,412
5,185
2,365
-
455
720
182
100
160,080
34,976
136,885
171,861

5

Birley Community Pre School

Statement of assets and liabilities

As at 31 August 2025

Cash assets
Balances at bank
Total
Assets retained for the Charity's own use
Assets purchased by the Charity (at cost)
Other monetary assets
Rent paid in advance
Liabilities
Parent fees received in advance
SCC FEL funding received in advance
Salaries and wages (including HMRC and pension)
Independent examination and accountancy		 2025
£
251,024
251,024
1,897
1,897
-
-
2,788
55,499
3,674
1,605
63,566		 2024
£
171,861
171,861
1,897
1,897
2,500
2,500
2,963
44,612
1,629
-
49,204

These Financial Statements are accepted by the Trustees on 20 May 2026.

Signed on behalf of the Trustees by:

K L McGowan

Rachel Heath Karen McGowan Trustee Trustee

6

Birley Community Pre School

Notes to the financial statements

For the period ended 31 August 2025

1 Receipts & payments account

2 Trustees remuneration, benefits and expenses

No other trustees were paid or received any other benefits from employment with the Charity in the year (2024: £nil). No trustees were were reimbursed expenses during the year (2024: £nil), in their role as trustees.

3 Related party transactions

The charity receives FEL funding from Sheffield City Council, the rates are set by Central government. The two trustees who are also councillors do not play any role in deciding the FEL funding.

Trustees are charged the same as any other parents if their children attend the Pre School.

Apart from those noted in note 2, there were no other related party transactions during the year (2024: £nil).

4 Staff Costs and numbers

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||| |---|---| |2025| |£| |Salaries|136,215| |Employer's NI contributions|9,380| |Employer's allowance|(7,553)| |Employer's pension contribution|5,523| |143,565|

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No employee received emoluments of more than £60,000 (2024: nil). The average number of employees during the year was 10.

5 Independent examination fees

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|||| |---|---|---| |2025|2024| |£|£| |Independent examination and accountancy|-|720|

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The independent examiner in 2024 charged in advance for their work.

The independent examiner for 2025 will charge for their work after the year end accounts are completed - the fee will be paid in 25/26.

The following amounts were paid to the independent examiner's organisation in the year:

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|||| |---|---|---| |2025|2024| |£|£| |Other services|101|-|

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