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. Page 1 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) Page 2 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: ������������������������������������ Ms N Aldersley - Trustee Page 3 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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 Page 4 ## COTEN END PRE-SCHOOL ## 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 Page 5 ## COTEN END PRE-SCHOOL ## 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: **----- Start of picture text -----**
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N Aldersley - Trustee The notes form part of these financial statements Page 6 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... Page 7 ## 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... Page 8 ## COTEN END PRE-SCHOOL ## 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... Page 9 ## COTEN END PRE-SCHOOL ## 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... Page 10 COTEN END PRE-SCHOOL ## 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. Page 11 ## COTEN END PRE-SCHOOL 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| |---|---|---| This page does not form part of the statutory financial statements Page 12 ## COTEN END PRE-SCHOOL ## 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 Page 13