Horringer Pre4chool Report of the Trustees and Unaudited Financial Statements Year ended 31 August 2025 Charity number: 1164658
Horringer Prechool Report and financlal statements for the year ended 31 August 2025 Conlerrts Page Slalement of Financial Activities Balance Sheet Notes Foming Part of the Financial Statements Report of Ihe Twslees Independent Examiner's Report 12 Charlty InformalSon Trustèes Emily Beaven - retired 16th January 2025 loanna Markou - retired 20th July 2025 Carolynne Roberts Lucy Whilelaw Amy Frost Katie Farrance Louise Johnston Leigh Turner Kirsly Holland - appointed 4th June 2025 Lucy Jackson - appointed 10th July 2025 Prlnclpal Address HorTinger Pre-school Meadow Drive Horringer Bury St Edmunds Suffolk IP29 5SB Charity Number 116465
Horringer Pre School ststement of Financial Activities Iln¢ludlng Income and ¢xpèndlturè a¢¢ountl upto 31 August 2025 Not•s Unmiricted DeBignated Funds (Emeryryl Totsl Total Funds 2025 Funds 2024 Income and endowments from.. Donalions and legacies 641 1,955 Chartsbl8 a¢tiviles 97,496 97,4% 121,637 Investments 465 455 Total 98,602 98,602 124,047 Expèndlturg on.. Raising funds 6S 409 Charrtablg aciNilies 124,775 124,775 93,729 Other 13,696 13,696 14,054 Total 138,537 138.537 108,192 Not movement In funds {39,9351 139,93SI 15,855 R•¢on¢ili8ti¢n of fvnd$= Total funds brought forward 150,862 17.440 168,302 152,447 Total funds carried forward 110,927 17,440 128.367 168.302 l amounts late to continuing aLVit5 I gains and losses recogni58d n Ihe yearatp indutsj abLTh Page I
Horringer Pre School Balance Sheet at 31 August 2025 Not•s 2025 2024 FIXED ASSETS Tangle Assets 102.116 108,861 CURRENT ASSETS Oeblors Cash at bank and in hand 10 1.683 26.893 135 63,302 28.576 63,437 CREDITORS Amounts lalling dua within on& wr 12,3251 13,9961 NET CURRENT ASSETS 26,251 59,441 NET ASSETS 128,367 168,302 Flnanced by: Funds of th• charlty Unreslrieted funds Oe$ignal8d funds Ernergen¢y fund 12 110,927 17,440 150,862 17,440 12B.367 168.302 1810512026 Thes8 financial statements wère approv by th¢ Board of Tru$tÈg$ and autMrisÈd for issue on .......................... and are sign on behaw of the Board by. Lucy Whitelaw Page 2
Horringer Pre School N¢)ts$ forniins of thfj Fin•n¢ial st¥¢•wni¥ forth• ywetthl 31 August2025 Accounting policies Ba515 olprepar4tJtsn The financial slatement50f the¢harityha bEen prepared irTracctrdance %wth theCharitiP5 SORP'AccovntinEand RepDrting bv Charities.. Statement of Recommended Prartice applicable to charitie5 prepanDgtheiraccounts in accordance %vith the Financial Rewrtingstandard applicable in the UK and RepU1C of Ireland IFR5 1021 leffethve I january 20191,, Financial Reporting standard 102'The Financi31 Reporting Standard appIab in the UKand Republicof Ireland, and the ChariiiÈs Act 2011. The financial statements have been prtpared underthehtstorital ¢ortVenti¥thI basls. In¢om• All Income is reco8nlsed inthe 51•leD of FinarKiaIArtwii5Qncerhecharltyh0S receNed the funds. EXPendure Expenditure is accounted for on an accrua15 basis and has been classified underheadin8S thai a88re8ate all cost relatedto the category. Where costs cannot be dIrectaribuled toparticular headiwthry ha¥e been allocated to actnpitieson a ba51s conslstent with the use of resou¢ces. Tax•tlon The chèrlly isexemprfrom tax ¢haritsbleactlvfts. Fund accountln8 Unrestricted fundscan be used in accordance with thecharitsble otyctNe5 atth¢discretirffioltheTrustees. Restricted funds can only be used for partKular restncted purpose5 Wlthin the cbiects of Ihechanty. Reslriaion5 arisewhen specrfied bythe donoror when funds are raised for particular iestricied wrpose5. Further exanatIon0f the nature •nd purpose of each fund Gol8t•n¢em After makin6 approwlate enqvlr5 and takin8inlon$deraiIoTr fvtvre irwme streams. the ¢rusiees have a reasonable expectatio Ihat the charity has adeouaie fftsourcestOCty)tin ii) opeiaiional existence for the loee3ts future. Forthis reèson. they have adopted a going concern basic in Prepari the financial Statements. Charity fundraiTrY i5 onBoin8to help support the future of the charlty and to flnance enhancementstothe buildin8. Fln•n¢tsl Instrumethts The CharityoDly ha5 financial assetsandrina1aI Ikgbiiitsol• kind that qu•lify as basfinancial instruments. Basic financial insirumen15 are initially reCniSed al transaction value and subsequently measured at their 5ettlementvalue, with the exceptlon of bank loans whlch are subsequently measured ai amortisedcost usin8 Lhe eflerti¥e Interest meth&A. D*pre¢laiion DeprE¢iation Is pr1¢ at the follwNd annval ratesin ordertowrite off each asset over its e#imated vsehjl life.. 20yeais on strai8ht linebasls S yearson strai8hi linebasi5 Other assets The pre school buildin8 15 the fflain a55et held bythecharity. Thi5 iskeptmgODd repair toen5ure It5 life remains arr055the longer iefms forttte benefit of ihe local community. 2 Donatsons 2025 2024 Fundrak%kng Donations Aulumn raffl8 EaSr raffle Easy fvndrai51ng 345 228 345 228 1.159 352 641 641 1.955 Page 3
Horringer Pre School f¢riheJatended 31 IU$t 2025 3 eharitthlB actibi• 2024 F8Es- lunch85 Fees- s95¥J5 Ftsndlf Inco SEN lunding Vnrfwm $6s C&7smlIe£bo10Q fXhÉr FÉs Y.lY7 17,758 66,437 9,1$7 17.75B 66A37 1,131 5.943 16.492 93.704 145 62 97,4 g7A96 121.$37 20Z4 Benk Intoreslroc•Ned 4$5 455 46S 465 455 5 Ril•lDg lund• 2024 Adven1 & Olal Evltt8 363 46 409 2024 92.B59 24.812 3,13J 3,Z71 81.081 Prem8 cos 24,812 4.756 3.271 124.775 124,77S 93.729 rne up 18 IdlLWS'. Grosswag@s 8 sa•$ Pgnsion costs (Xbetewloymntcojts 77.891 2.108 1.083 1.50T empe$receiVed aEabryorbBr•fits kn •xwof£¢O.IXM) 9Z,B59 81.082 7 Ernplwe nurnb•rs ThEavErage 6(2024". 61. Page4
Horringer Pre School Notss fcmiry part ofth• FinanciJl statsments lor Ihe >r ended 31 AugUSI2025 other costs 2025 2024 Office costs Bgnk ¢hargo8 D&preciali 6.891 6,891 7.248 63 6.745 14.054 6,745 13,6 6.745 13.696 g Tinglbl• FIXr & Bulldlb¥J Tot•1 At 1 Stpi•mbai 2024 AdditvJThB 126.448 2.118 128.564 Al 31 August 2025 126.448 128.564 D•pr•d•tlon At 1 September 2024 Provld•d for the y88r 18.650 6.322 1.053 423 19.703 6.745 Al 31 Augu812025 24.972 1.476 28.M8 N•t b•• v•1 At 31 Au4V812025 101.476 At 31 August 2024 107.79B 1.063 108.861 10 D•b¢or• 2128 2024 Other d8bt¢rs Other laxalv)n and alal Ètuiity Prepaymen 135 304 1.335 1,683 135 11 CrodltorA'. 4fflounts lalllng du• thIn on• y 2025 2024 PAYE. NIC and piOn$ Tradè crèditors Accruals 28B 1,359 1.548 2.325 1.768 3.996 53
Horringer Pre School N¢)ts$ forniins of thfj Fin•n¢ial st¥¢•wni¥ forth• ywetthl 31 August2025 12 MOrneI in Balance 1 S•pt 2024 Balance 31 Aug 2025 Inc4)m• Exp•ndlbJr• Unrestricted fundg 150.862 9B,602 113B,5371 110.927 De$lon•ied funds (Enwgwyl 17.440 17.440 168.302 98.602 136537 128.367 13 Trut•••' r•mun•ratlon •thd b•n•fft During the yearlhe folh7win9 IDJstwsrKewed remunerlbrfi in thfrcourde olthMremplDyThnlwith ihe chrAItr. 2025 2024 Katie Fary8n¢e Louise Johngton LUGY JaLson Ruth W8lkor 15,989 26,477 12.081 16.461 22.434 1.492 56.$27 40.387 In addl(Mi, Lucy wh01•w ceId P$0n1$1(Ioty£2.76220?4.. £32731frfv ol•dmintstr8vve g¢fvic89. 13 Ind•p•nd•nt •ximln•r• h• 2025 2024 1.20D 1.830 Page 6
Horrin er Pre-school Report of the Trustees for the year ended 31 August 2025 The Trustees present their report and the unaudrted financial statements for the year ended 31 August 2025. Status and administration Horringer Pre-school is a Charitable Incorporated Organisation. govemed by ils Memorandum and Articles of Associats'on.11 was incorporated on 16 November 2011 and registered with the Charity Commission on 2 Dernber 2015. Our constilubon was updated on 1 November 2018, in advance of our new community building that was installed in August 2020. The charity wort(s for the public benefit and ils objective is the development and education of children aged 2-5 years. This is achieved by: Promoting their care and safely Promoting their education and parental involvement in this Promoting their health and wellbeing Providing a service lo support the children. their families and carers Whére possible the Pre-school also l¢)oks lo support othér local organisalions and will work for the public benefit to aid the developmenl and educats'on of local residents of all ages to help.. Reduce social exclusion Providing multi-generational interaction Offer lifelong leaming Th8 Trustees who served throughout the year were.. Emily Beaven - retired 16th January 2025 loanna Markou - retired 20th July 2025 Carolynne Roberts Lucy Whilelaw Amy Frost Katie Farrance Louise Johnston Leigh Turner Kirsty Holland - appointed 4th June 2025 Lucy Jackson - appointed 10th July 2025 Our inclusion of Tnjslees is highly monitored as we have lo comply with the guidelines sel out by Ofsled for individuals involve(J in a childcare setting. One of our Trustees Icurrenlly Louise Johnston) acts as the 'Nominated Person. for Otsled and is their main contact poinl. All new Trustees are provided with a Trustee Guide and given infomialion on the role they 11 be undertaking and how to apply for a DBS check and inform Ofsled of Iheir involvement wth the Charity. Page 7
For the financial year under review three of our Trustees were also employed by the Pre- School outside the scope of their role as Trustee. These were Louise Johnston, the Pre- School Manager, Katie Farrance, Pre-school Practs'lioner and Lucy Jackson, Pre-school Apprentice. Structure overnance and mana ement The work of Horringer Pre-school is caffied out by the Management Committee made up of the current Tnjstees named above. The Management Committee meets approximately once every half term. All committee members give their lime voluntarily and receive no benefits from the Charity. Between them they hove the skills needed lo run the Pre-school. In the event of retirements from the committee leading lo the loss of specifi¢ skills. new committee members with those skills are sought locally. In accordance with the Articles of the Association. one third of the Trustees musl retire al each Annual General Meeting. They should be the Trustees who have been longest in office since their last appoinlmenl. Assuming they remain eligible. Trustees are able lo offer themselves for re-election. Any Trustee appointed during the year by a resolutson of the other Trustees musl also retire al the AGM following their appoinlmenl. The main activity undertaken by the Charity is the provision of childcare for children in the local area. Day lo day activities include craft. news and story lime. refreshment break {where some of the children help lo prepare the snacks) and outdoor play in our copse area and soft floored play area which includes a sandpit, climbing frame, mud kitchen and free access to bicycles. Children are allowed free a¢$$ lo a range of toys throughout the sessions such as famis, trains, cars. dolls. loy kitchen and den area. The staff work with the children whilst they play lo develop the areas of learning specified by the Eady Years Foundation Stage. In carrying out the actNlties, the Trustees believe they have complied with their duly with regard lo the Charity Commission's guidance on Public Benefft. Ob e¢tlves The Charity has in place an Improvement Plan. in line with the EaTly Years Foundation Stage Framework, lo help ensure the Charity meets its objective to provide the best possible support to its families and children. as well as incorporating the vision for the charity noted below. Page 8
Mission Statement The Charity put in place a mission statement to help the committee focus the efforts of the team and the business as a whole. This included 4 key words, Embrace. Nurture. Achieve and Thrive to help people understand the charity's dedication and commitment to Early Years Education. The statement is as follows.. Hoffinger Preschool's dedicated team of staff and Trustees, welcome children from 2 years to school age. Together with parenls, carers arny chIldn we a committed to providing high quality provision in a pUse-bu11t building. Ourprofessional and caring staff build strong positive relationships to best understand Ihe needs of our families, creating a friendly, fun environment for all. We fimjly believe th8t le8ming through play. stories and songs is ¢ruci81, p18y motiV8fes children fo leam and love leaming. We work within the Earty Years Foundation Stage promoling the leaming, development and the safely ofall children. Woodland play encourages confidence, self-esteem and exploratory play whilst al one th nature. Our herb and vegetable garden promotes life skills and the importance of healthy routines. Ind(hys, children can enjoy the Iranquillity of our sensory re18X8tion room or choose from 8 wide variety of 8clivilies tailored to individual needs, 8ncouraging all young minds to reach their full potential. Staff give high regard lo children s wellbeing, giving them the tools they need to recognise, understand, and expTrss their emotions. Our Vlsion Horringer Preschi)ol is pn)ud lo have refleclive prnctilioners who believe that investing time 8nd care in all children from the very beginning, helps lay down the strong foundations needed for growth. Being a positive inlluence in their lives al such a crucial early stage will help them become confident, curious individuals wilh brighl future life paths. Flnan¢lal Revlew Treasurer's Financial Report for Horringer Pre-school to 31 August 2025 This report should be read in conjunction with the unaudited financial statements for the year ended 31 August 2025. Income Income from the Pre-school's primary service of providing Early Years Education was £97,496. Additional income of £641 was generated through fundraising and £465 from investment income which has predominantly been used towards improvements lo the Pre- School's outdoor space. Expendlture Expenditure on the Pre-school's primary service was £138.189 and included.. Page 9
Insurances and Otsted fees. utility bills, licences. electrician's bills and fundraising costs. Consumables such as children's snacks. art and craft products and sanitary items. Specific staff training and staff wages. Depreciation The Charity first started to account for depreciation in the 2021122 financial year, after Ihe full completion of a new building. 11 was agreed lo account for depreciation on all fixed assets. The new building is depreciated over a 20 year lrfe span and all other assets are depreciated over a 5 year lrfe span. Total depreciation for the 202412025 year was £6.745. ProfSVIoss Including the provision for depreciation mentioned above. the Charity made a financial loss of £39,587. Balance Sheet Taking into account the depreciation of assets and the deficit made in the 202412025 financial year, there is a decrease in the value of the Charity's assets, now valued at £128,715. Future The Charity is very much looking lo the future. The Charity is training a new Special Educational Needs Co-ordinator lo help support these children. as well as looking for diverse and appropriate ways lo support these families. Additionally. and where possible. the Charity is taking appropnale steps to support low income farnilies. The Charity will also be looking lo increase ils fundraising capabilities lo help meet ad hoc and unexpected costs of running the setting. New staff members and Trustees will also be looking lo build doser relationships with other local Pre-schools and the local aulhorily, as a means of sharing best practice and ideas. both educationally and financially. Trustees. Res onslb1l1e The Trustees are responsible for pparing the Annual Report and the finanaal statements in accordance with the Charities Statement of Recommended Practice {SORPI and other relevant legislation and for being satisfied that the financial slalemenls give a true and fair view. The Trustees are also responsible for preparing the financial slalements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Charity law requires the Trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the stale of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In pparIng these financial statements, the trustees a required to.. Selecl surtable accounling policies and then apply Ihern consistenlly- Make judgments and estimales that are reasonable and prudent.. Stale whether applicable accounting standards have been followed. subject to any material departures disch)sed and explained in the finanaal slalemenls,. Page 10
Prepare Ihe financial slalemenls on Ihe going concern basis unless il is inappropriate lo presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that show and explain the Charity's Iransaclions, disdose with reasonable accuracy al any lime Ihe financial position of the Charity, and enable them to ensure that the financial statements comply with the Charities SORP. They 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. Signed on behalf of Truslees Lucy Whilelaw Date 1810512026 Pagell
Ind8p8nd8nt Examln8rfs Raport to th• TrUStS of Horrlng8r Pr•4chool We report lo the Charity Trustees on our examination of the financial slalefflenls of the Charity for the year ended 31 August 2025 which comprise the ststement of financial aclivilies. balance sheet and the relale(I notes set out on page5 110 11. R8sponslbiliti•s and Basis of Report The Trustees are responsible for the preparalion of the finanaal statements in accordance with the requirements of the Charities Act 2011 I'lhe Acri. Wè report in rèspect of our examinalion of th8 Charity's financial statements carried out under section 145 of Ihe Act and in carying oul our examinaknon we have followed all the applicable direclions given by the Charity Commission under section 14515llbl of the Act. Independent Exarnlner's Statement We have completed our examinalifm and confim) no m81erial matters have come to our attentn in connedw)n with Ihe examinalion whi¢h gives us Cause to believe Ihal.. accounting records have not been kept in acrLJrdance wth section 130 of the charits Act., or the f1nancial statements do not accord with suth records., or the financial statements do not comply with the applicable requirements concerning the form and conlgnl of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thal the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. We have no concerns and have come across no other mallers in connection with the examination lo which attenlK•n should be drawn in this report in ordef lo enabl8 a proper understanding of Ihg accounts to be a¢hell. D81e'. . 2026 Twnn Accountants Limited Suite 4, East Barton Barns East Barton Road Grèat Barton Bury St Edmunds Suffolk IP312QY Page 12