REGISTERED CHARITY NUMBER: 1165286
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
FOR
COTEN END PRE-SCHOOL
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
COTEN END PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
COTEN END PRE-SCHOOL
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. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims of the pre-school are to enhance the development of children under statutory school age. We look to involve families in every child's education, by building on relationships with all members of the family.
The activities planned by the preschool have included the following:
Autumn term: Due to the success of previous visits; we arranged a visit to the local Pumpkins R Us site. We invited parents/guardians to join us. The children saw a variety of pumpkins and were able to choose and buy their own before leaving the site.
Spring term - children enjoyed going on local walks around the area and visiting the local primary school.
Summer Term. Again, due to the success of this visit last year we rearranged our summer trip to Warwick Castle. We stayed away from the setting all day.
We continued to hold stay and play sessions - where parents come along and spend time experiencing what the setting offers their child/children.
Many festivals were celebrated throughout the year - reflecting the cultural background of all our children.
Committee meetings continue every half term.
Key worker and parent meetings continue with the offer of either a zoom meeting or telephone conversation if parents wished not to come into the setting.
Staff attended various training courses - paediatric first aid (refresher) - Time to Talk - Food hygiene - Designated Safeguarding Lead training - Early Help.
We continued to offer children a sports activity as an extracurricular activity as well as introducing rhythm time - a music and movement session. These sessions are not mandatory, parents/guardians have the option to pay for these sessions or not. These sessions are not covered by government funding.
Public benefit
We continue to act as a setting and management continue to be mindful of the public benefit guidance produced by the Charity Commission.
Volunteers
We continue to invite volunteers into the setting to share their experiences and knowledge with the children. We also work with the local colleges and high schools to accommodate students working towards their childcare qualifications and allow them to carry out work experience here.
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COTEN END PRE-SCHOOL
REPORT OF THE TRUSTEES for the year ended 31 August 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The setting has enabled many children to reach their targeted outcomes within this academic year as they start their time in the formal education system. Those that have not met these targets have had other factors involved in their young lives and we feel we have enabled them to at last have a firm footing in the more formal system.
We do believe as a setting our main objectives should be to help children be ready for school and their lives in more than just educational ways - getting dressed - eating with a knife and fork - being confident in their own selfcare - being able to communicate effectively - to be able to socialise with their peers and others.
November 2022 Millies Mark Accreditation received
June 2022 - Ofsted inspection. Graded Good
Fundraising activities
We held a chocolate coin activity during the Christmas holidays, where the children received a couple of chocolate coins from the setting in a small bag and it was requested that they returned the bag with a few coins enclosed.
Christmas & Easter - we held a sing along .
The summer festival was cancelled due to no tickets being brought
All monies were spent directly to enhance children's learning experience whilst at the setting.
FINANCIAL REVIEW
Results and future developments
The charity made a surplus in the year of £24,476 (2024: deficit of £4,367). Total funds carried forward is £56,831 (2024: £32,355). The charity plans to continue its activities as outlined above subject to satisfactory funding arrangements.
Reserves policy
The charity's unrestricted reserves stand at £56,831 (2024: £32,355). Unrestricted reserves should be at a level sufficient to finance at least three month's supply of its services should other sources of funding fail to materialise.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, PLA constitution, and constitutes an incorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1165286
Principal address
Warwick Space 71 Coten End Warwick Warwickshire CV34 4NU
Trustees
Ms H Jones Ms H Goodman Ms B Brandl Ms N Aldersley Chairperson Ms S Guest (appointed 1.9.2024) Ms C Lowe (resigned 2.9.2024) Miss S Standing (appointed 1.9.2025) Ms S Coad (appointed 1.9.2025) Ms S Griffin (appointed 1.9.2025)
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COTEN END PRE-SCHOOL
REPORT OF THE TRUSTEES for the year ended 31 August 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Approved by order of the board of trustees on 26 June 2026 and signed on its behalf by:
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Ms N Aldersley - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COTEN END PRE-SCHOOL
Independent examiner's report to the trustees of Coten End Pre-School
I report to the charity trustees on my examination of the accounts of Coten End Pre-School (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do 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 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.
Mr Mark Green FCA
The Institute of Chartered Accountants in England and Wales
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
29 June 2026
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STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 August 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 311,723 EXPENDITURE ON Raising funds 2 - Charitable activities Charitable activities 287,182 Other 65 Total 287,247 NET INCOME/(EXPENDITURE) 24,476 RECONCILIATION OF FUNDS Total funds brought forward 32,355 TOTAL FUNDS CARRIED FORWARD 56,831 CONTINUING OPERATIONS |
2024 Total funds £ 259,116 1,620 261,863 - 263,483 (4,367) 36,722 32,355 |
|---|---|
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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BALANCE SHEET
31 August 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Debtors 7 120 Cash at bank and in hand 59,827 59,947 CREDITORS Amounts falling due within one year 8 (3,116) NET CURRENT ASSETS 56,831 TOTAL ASSETS LESS CURRENT LIABILITIES 56,831 NET ASSETS 56,831 FUNDS 9 Unrestricted funds 56,831 TOTAL FUNDS 56,831 |
2024 Total funds £ 86 35,388 35,474 (3,119) 32,355 32,355 32,355 32,355 32,355 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 26 June 2026 and were signed on its behalf by:
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N Aldersley - Trustee
The notes form part of these financial statements
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COTEN END PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. RAISING FUNDS
Investment management costs
| Investment management costs | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Support costs | - | 1,620 |
continued...
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COTEN END PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
3. SUPPORT COSTS
| Charitable activities Support costs, included in the above, are as follows: Telephone Accountancy and legal fees |
Governance Other costs Totals £ £ £ 132 1,900 2,032 2025 2024 Charitable Total activities activities £ £ 132 149 1,900 4,240 2,032 4,389 |
|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
There was trustees' remuneration paid for the year ended 31 August 2025 of £81,676 (2024: £75,283).
Trustees' expenses
There were trustees' expenses paid for the year ended 31 August 2025 of £nil (2024: £nil).
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Staff No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Raising funds Charitable activities Charitable activities Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward |
2025 2024 11 12 Unrestricted fund £ 259,116 1,620 261,863 263,483 (4,367) 36,722 |
|---|---|
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| TOTAL FUNDS CARRIED FORWARD 7. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Other debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors 9. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General fund 32,355 TOTAL FUNDS 32,355 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 311,723 TOTAL FUNDS 311,723 |
Unrestricted fund £ 32,355 2025 2024 £ £ 120 86 2025 2024 £ £ 1,196 - 1,920 3,119 3,116 3,119 Net movement At in funds 31.8.25 £ £ 24,476 56,831 24,476 56,831 Resources Movement expended in funds £ £ (287,247) 24,476 (287,247) 24,476 |
|---|---|
continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.9.23 £ Unrestricted funds General fund 36,722 TOTAL FUNDS 36,722 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 259,116 TOTAL FUNDS 259,116 |
Net movement At in funds 31.8.24 £ £ (4,367) 32,355 (4,367) 32,355 Resources Movement expended in funds £ £ (263,483) (4,367) (263,483) (4,367) |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds | At 1.9.23 £ |
Net movement At in funds 31.8.25 £ £ |
|---|---|---|
| General fund | 36,722 | 20,109 56,831 |
| TOTAL FUNDS | 36,722 | 20,109 56,831 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 570,839 570,839 |
Resources Movement expended in funds £ £ (550,730) 20,109 (550,730) 20,109 |
|---|---|---|
continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
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DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 August 2025
| INCOME AND ENDOWMENTS Donations and legacies Gifts Fees - Butterflies Fees - Caterpillars Fundraising NEF Other income Parties and outgoings Registration fees Vouchers - Butterflies Vouchers - Caterpillars Interest receivable Government Grants Total incoming resources EXPENDITURE Charitable activities Wages Social security Pensions Recruitment costs Staff entertainment Staff training Activity and materials Cleaning Equipment Food and milk Fundraising expenses Insurance Parties, outing and gifts Postage Professional fees Rent Repairs and maintenance Software Stationery and printing Subscriptions Sundry Telephone and fax Administration Advertising and PR Travel and subsistence Carried forward |
2025 £ - 49,302 33,329 920 226,039 266 50 10 - - 442 1,365 311,723 311,723 202,930 8,110 5,351 3,008 1,590 1,811 3,955 6,039 6,951 7,269 33 1,479 3,073 83 450 15,601 1,301 3,832 1,695 846 18 1,646 1,467 108 16 278,662 |
2024 £ 1 25,866 18,550 1,857 189,511 175 - 150 9,438 7,702 369 5,497 259,116 259,116 189,176 7,079 4,969 309 1,150 2,522 3,163 6,630 2,605 4,490 250 1,323 2,312 63 1,055 14,305 6,152 4,300 1,721 504 41 1,467 197 147 86 256,016 |
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This page does not form part of the statutory financial statements
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DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 August 2025
| Charitable activities Brought forward Computer equipment Health and safety Licenses Staff uniforms Other PAYE interest Support costs Other Telephone Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure) |
2025 £ 278,662 2,148 1,156 55 3,129 285,150 65 132 1,900 287,247 24,476 |
2024 £ 256,016 1,020 871 92 1,095 259,094 - 149 4,240 263,483 (4,367) |
|---|---|---|
This page does not form part of the statutory financial statements
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