Horringer Pre4chool
Report of the Trustees and Unaudited Financial Statements
Year ended
31 August 2025
Charity number: 1164658

Horringer Pre￿chool
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 aL*Vit￿5
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
Tangl￿e 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 RepU￿1C of Ireland IFR5 1021 leffethve I january 20191,, Financial Reporting standard
102'The Financi31 Reporting Standard appI￿ab￿ 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 FinarKiaIArtwii￿5Qncerhecharltyh0S receNed the funds.
EXPend￿ure
Expenditure is accounted for on an accrua15 basis and has been classified underheadin8S thai a88re8ate all cost relatedto the
category. Where costs cannot be dIrect￿a￿ribuled toparticular headiwthry ha¥e been allocated to actnpitieson a ba51s conslstent
with the use of resou¢ces.
Tax•tlon
The chèrlly isexemprfrom tax ¢haritsbleactlvft*s.
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 ex￿anatIon0f the nature •nd purpose of each fund
Gol*8t•n¢em
After makin6 approwlate enqvlr*5 and takin8inlo￿n$￿deraiIoTr fvtvre irwme streams. the ¢rusiees have a reasonable expectatio
Ihat the charity has adeouaie fftsourcestOCty)tin￿ ii) opeiaiional existence for the lo￿ee3ts￿ future. Forthis reèson. they have
adopted a going concern basic in Prepari￿ the financial Statements. Charity fundrai￿TrY i5 onBoin8to help support the future of the
charlty and to flnance enhancementstothe buildin8.
Fln•n¢tsl Instrumethts
The CharityoDly ha5 financial assetsandrina￿1aI Ikgbiiit*sol• kind that qu•lify as bas*financial instruments. Basic financial
insirumen15 are initially reC￿niSed 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 pr￿1￿¢￿ 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
EaS￿r raffle
Easy fvndrai51ng
345
228
345
228
1.159
352
641
641
1.955
Page 3

Horringer Pre School
f¢riheJ*atended 31 I￿￿U$t 2025
3 eharitthlB actibi*•
2024
F8Es- lunch85
Fees- s95¥J￿5
Ftsndlf￿ Inco
SEN lunding
Vnrfwm $*6s
C&7s￿m￿lIe£bo10Q
fXhÉr F*És
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$5
455
46S
465
455
5 Ril•lDg lund•
2024
Adven1￿￿ & ￿￿Ol￿al
Ev￿lt￿t8
363
46
409
2024
92.B59
24.812
3,13J
3,Z71
81.081
Prem￿￿8 cos
24,812
4.756
3.271
124.775
124,77S
93.729
rn￿e up 18 IdlLWS'.
Grosswag@s 8 sa•$
Pgnsion costs
(Xbetewloymntcojts
77.891
2.108
1.083
1.50T
emp￿￿e$receiVed aEabryorbBr•fits kn •xwof£¢O.IXM)
9Z,B59
81.082
7 Ernplwe nurnb•rs
ThEavErage ￿￿￿￿￿￿6(2024". 61.
Page4

Horringer Pre School
Notss fc*miry 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•
FIX￿r￿ &
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 al￿al È*tuiity
Prepaymen
135
304
1.335
1,683
135
11 CrodltorA'. 4fflounts lalllng du• ￿thIn on• y
2025
2024
PAYE. NIC and p￿i￿On$
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 MO￿rne￿I 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 Tru*t•••' 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 JaL*son
Ruth W8lkor
15,989
26,477
12.081
16.461
22.434
1.492
56.$27
40.387
In addl(Mi, Lucy wh￿01•w ￿ce￿Id P$￿0n1$1(Ioty£2.762￿20?4.. £32731fr*fv 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 De￿rnber 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 chIld￿n we a￿ committed to providing
high quality provision in a pU￿se-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
onslb1l1￿e
The Trustees are responsible for p￿paring 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 p￿parIng 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• TrUSt￿S 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
attent￿n 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 charit￿s
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