REGISTERED CHARtrY NUMBER: 1171627 [4 KnightsLowe Chartered Accountants & Business Advisers Unaudlted Ananclal Statemen r the Year Ended 31 Au st 2025 Gulldhall Knights Lowe Chartered Accountants Eldo House Kempson Wav Suffolk Busines5 Park Buryst Edmunds Suffolk IP32 7AR Ekjo Ho¢Jse.Kempson Way.&JffdkPHth5sPark Buryst EdmurvJ& SuffolK IP327AR 01284 7013 infO@knvJh￿QWe.(Quk knlyhtsk￿￿￿.uk Guildhall Feoflment pre$d￿01 & Nu Contents of the Flnanclal Statements for the Year Ended 31 Au st 2025 P•8e Report of the Trustees Independent Examlnerfs Repwl Statement of Flnandal Actlvltles BalarKe Sheet Notes to the Flnandal Statements 7 to 13 Detall•d Stat•m•nt ol Flnandal Acllvllles 14 to 15 Gulldhall Feoffvnent Presthool & Nu cio Re ort of the Trustees for the Year Ended 31 Au st 2025 The trustees present thelr report wsth the financial statements of the charity for the year ended 31 Au8ust 2025. The tru5tee5 have adopted the provisions of Accountin8 and Reporting by Charities= Statement of Recommended Pra¢tlce applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJEcfivES AND AcfiviTIES Oblectlves and alms The alm of the setting is to enhancè the dèvelopment and education of children, primarily for those under statutory school age. Worklng In partnershlp wlth its members. It encourages parents and guardians to understand and provlde for the needs of thelr chlldren. The setting believes thai children learn through play and it 5trlves to provlde appropriate re50urce5 ond opportunitie5 for play whilst educating and carlng for all its children, whatever thelr race, culture, religion. means or ability. To facilltate its aims, the Pre-school and Nursery only employs stsff with relevant Qualifications and strlngently abides wlth safe recruitment best practi￿. All staff are encouraged to continue thelr professlonal development to ensure contlnulng excellence. Each chlld Is appolnted a key worker to ensure that thelr development15 c105ely monitored and recorded. All staff have regular "supervlslons" by thelr manager. ensurlng pastoral and safe8uardln8 matters are hi8hli8hted. The Nursery works closely wlth parents and guardlans. ensurlng that they are Infom)ed of activltles and ol thelr ¢hlld's progress. Apart from staff beln8 ?vailable belore and after sessions, other communication methods include a weekly "newsy email from the Nursery's Mana8er, the Nursery's websiie and notl¢eboards. Publlc benefft The Trustees have consldefed the Chaflty Commisslon's 8uldan¢e on publlc benefit. Includlng the guldance "publbt benefit.. running a charity IPB21" The Pre-school and Nursery relies on grants from the local council and the income from fees to cover its operatin8 Costs. Affordability and access to our servi¢es is important to us and is reflected in the fees we charge to parent5. ACHIEVEMENTS AND PERFORMANCE hlevements and performance The settln8 has enloyed another successful year. and havbn8 thlldren from the age of 9 months has helped us malntaln our healihy financial posilion. The setting has further Improved its offerln8 of addltlonal actlvltles. suth as lo￿5t schools, crafts, muslc classes and soft plav. As a whole, the settln81s currently worklng towards The Curloslty Approach Accredltatlon. The settlng currently has 72 children on its register. Funding provided from Suffolk County Councll in the school year 2024125 amountèd to £271,206. In addition, fees char8ed for Pre-school and Nursery attendano not covered by local authority provision in the year amounied to £217,978. Current staffing Is ai 16 members of 5tsff, Includin8 3 apprenti￿. The financial administration is completed by the Mana8er and asysted by the Deputy Manager. w¢th support from KnSghts Lowe, the charity's accountant. The income of the Prtrschool and Nursery Is detailed In the Statement of Finanual Activities and supporting notes. SThUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its constitution and constitutes a charltable Incorporated organlsation ICIOI. The constitution was Te-written in 2017 when the CIO was formed. Page I Gulldhall Fe0ffi￿nt Presthool & Nu cio Re rt of the Trustees for thè Year Ended 31 Au ust 20 sTrU￿URE, GOVERNANCE AND MANAGEMENT Charity ionstitution The Pfe-school was established in 1990 and registered as an unincorporated charlty in 1993. On 31 August 2017 all the assets of the old unincorporated charity were transferred to this CIO. Organlsatlonal structure Membership of the Pre-school and Nursery's Mana8ernent Committee consists of at least 5 members and not more than 8 members wlth sultable expedence to work alongside the committee to support the Pre-school and Nursery. The Trustees ori8inalty appointed in 2017 will remain in pla￿ until they wish to relinquish their post. Any other Committee member5rrru5tee5 are required to stand down from their position at the Annual General Meeting,. retirin8 Committee member5 are eligible for re*lection. At the same meetin8 an election for new members and officers wlll take place. Guidance on the responsibilities of the Commlttee is offered in the Prtrschool's 'Committee Information Guide,. As Trustees of the reglstered charlty the MJna8ement Committee strlves to ensure the Pre-school and Nursery operates in accordance wSth the pollcies and ¢onstilution of the Pre-school. The Pre-sthool Is registered wSth OFSTED Ireglstratlon no. EY5462731 and works wlth Suffolk County Councll. strlvln8 to provlde an outStandln8 provls10n. As a responslble employer the Pre-Khool and Nursery use5 the 5erwces ol a payroll bureau to ensure compliance wilh 115 payroll liabilities,. to ensure compliance with employment law it has appointed and seeks advice from a Human Resources consuliant (Red Win81. The Pre-school and nursery Is registered with the Information Commlssioner's Office to ensure awareness and compliance with Data PTOtection legislation. Treatment of asset5 and surplus funds on a w1ndlnB￿P In the event of the dlssolutlon ol the Management Commlttee, the Pre.%hool and Nursery's assets and surplus fvnds would pass to other charltable purposes the same as. or slmllar to, those of the CIO. Rlsk management The Management Committee have examined the major strategic and operational rlsks whld) the Pre-school and Nursery faces and confirrn that systems have been established to mltlgate these rlsks. The Pre-school and Nursery insure5 through a specialised childcare broker. Morton Michel. The current policy 15 With Stirlin8 and includes Public Liability cover up to £10 million, Employer's Liabllity cover up to £10 million, Directors and Officers, Liabillty cover up to £SO,CO) and Loss of Gros5 Revenue cover up to £S00.CKI). The Trustees conslder that unrestrScted reserves of not less than £IOO.CW should be retalned to ensure that the Pre-school and Nursery Is able to fvnd on8oing revenue wsts. prin¢ipalty staff wages, should there be a delay or slgnlficant reduction In revenue, or io meet financial liabilities including statutory redundanw and notice payments to staff In the event of the Pre-school having to close without notice. This is reviewed annually. The Pre-school and Nursery constantly rewews its finanoal position. presenting a full financial report at each Committee meeting. The financial records are held securely on site. available for inspertion by the Management Committee and officer5 representlng officlal bodles such as OFSTED and HM Revenue & Customs. A quallfled accountant is appointed as an Independent Examiner to review the accounting recor¢Js at the end of each financial period, assist in the presentation of accounts in accordance with relevant legislation and report back to the Mana8ement Comrntttee on any recommendations arisin8 from the review. REFERENCE AND ADMINISTrATIVE DEfAIiS Registered Charity number 1171627 Page 2 Guildhall Feoffinenl PrÈsthool & Nurse cio Re ort of theTrustees for the Year Ended 31 Au st 2025 Prlndpal address Ford House Shirehall Way Bury St Edmunds Suffolk IP33 28A Trustees S Howes Mrs S Herrfott Ms M Frankum Ms S Dar8an A Rawlin8s-Blackmore C Shannon Mlss S Tammaro Independent Examlner KSrk Vaughan Knlghts Lowe Chartered Accountants Eldo House Kempson Wav Suffolk Business Park BUTV St Edmunds Suffolk IP32 7AR Approved by Ofder of the board of trustees on ................................. . and slgned on Its behalf by.. Mrs S Herriott- Trustee Page 3 de endent Examlnerfs Re ort to theTNstee5 of Guildhall Feoffment Presthool & Nurse ao Independent examlner's report to the trustees of Gulldhall Feoffmwrt Preschool & Nursery CIO I report to the charity trustees on my examination of the accounts of Guildhall Feoffment Preschool & Nursery CIO (the Trust) for the year ended 31 August 2025. Responsibilities and basis of report As the charity tTUStees of the Trust you are ￿spOnsible for the preparation of the account5 in accordance with the requirements of the Charitles Act 20111'the Act'l. l report in respect of my examination of the Trust'5 accounts Carried out under Section 145 of the Act and in carryln8 out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent examlnerfs statement Since your ¢harity'$ gross incomè exteeded £250.0￿ your examiner must be a member of a listed body. I can confirrn that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wale5, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention In connectlon wlth the examination givin8 me cause to believe that in any material respect-. accountlng records were not kept In respect of the Trust as requlred by Sectlon 130 of the Act,. or the accounts do not accord wlth those records,. or the accounts do not comply with the applicable requirements concernlng ihe form and content of accounts Set out In the Charities IAccoLtnts and Reports) Regulations 2008 other than any requirement that the accounts glve a true and falr vlew whlch Is not a matter consSdered as part of an independent examlnatlon. I have no concerns and have ￿me across no other mattefS In connectlon wlth the examlnatlon to whlch allentlon should be drawn In thls report In order to enable a proper understanding of the accounts to be reèched. Klrk Vaughan Kni8hts Lowe Chartered A¢¢o4bntants Eldo House Kempson Wav Suffolk Business Park Bury St Edmunds Suffolk IP32 7AR Date.. Page 4 Gulldhall Feoffment Presthool & Nurse cio Statement of Flnandal Artivities for the Year Ended 31 Au st 2025 2025 Unre5trlrted fund 2024 Total funds Notes INCOME AND ENDOWMEffft FROM Donatlons and legacles 2,679 1,563 Charltable Jrtivltle5 Educatlonal activities 271,206 162.860 Fee income Investment income 217.978 1.797 295,772 2,255 Total 493.660 462,450 EXPENDITURE ON Raisin8 funds 346,569 270,354 Ch•fltable a¢tl¥ltSes Educational activities 195,054 149,771 Total Yll.625 420,125 INCOMEIIEXPENDITURE) {47.9631 42,325 RECONCILIATION OF FUNDS Total funds brou8ht forward 184051 142,126 TOTAL FUNDS CARRIED FORWARD 136,488 184,451 The note5 form part of these ffinancial statements Page 5 Gulldhall Feoffment Preschool & Ilu cio Balance Sheet 31Au st 2025 2025 Unrestrlrted fund 2024 Total funds Notes FIXED A55ETS Tangible assets 16.360 7,428 CURRENT ASSErs Debtors Cash at bank and in hand 2,839 132,279 2.200 189,326 135.118 191,526 CREOITORS Amounts fallln8 due wlthln one year io 114,9901 114,5031 NET CURRENT ASSETS 120,128 177,023 TOTAL ASSETS LESS CURRENT UABILrriES 136A88 184,451 Ef ASSETS 136.488 184,451 FUNDS Unrestrlcted funds li 136A88 184,451 TOTAL FUNDS 136,488 184,451 The financial staiemenis were approved by ihe Board of TNstees and authorlsed for Issue . and were si8ned on its behalf by-. on S Howes- Trustee S Herrlott- Trustee The notes form part of these financial statements Page 6 Gulklhall Feoffment Pre5th001 & Nu Notes to the Flnandal Statements for the Year Ended 31 Au st 2025 ACCOUNTING POUCIES Basls of preparing the financial statements The financial statements of the charity. which is a public benefit entlty under FRS 102, have been prepared In accordance with the Charities SORP IFRS 1021 'Accountin8 and Reporting by Charities- Statement of Recommended Practlce applicable to charities preparing their acwunts in accordance with the Financial Reporting Stanilard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 The Financial Reportlng Standard applicable in the UK and Republlc of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost conventlon. The presentational currency of these financlal statements Is pounds Sterlln& rounding to whole pounds. Flnanclal report5ng standard 102- reduced d15dosure exemptlty Thè charity has taken advantage of the followin8 disclosure exernptions in preparing these financial staternents, as permltted by FRS 102 Yhe Flnandal Reportingstandard applicable In the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows: the requirement of paraBraph 3.17ldl' the requlrements of para8raph$ 11.42. 11.44. 11.45, 11.47, 11.481allllll. 11.481alllvl, 11.48lbl and 11.481cl,' the requirements of paraBraphs 12.26. 12.27, 12.29lal. 12.291bl and 12.29A,. the requirement of para8raph 33.7. Income All income Is recognised in the Statement of Financial Activltles once the charlty has entitlement to the funds, It Is probable that the Income will be received and the amount can be measured reliablv. Expendlture Liabilitles are rewnlsed as expendlture 8$ soon as there Is a legal or constructlve obllgatlon commlttlng the charity to thèt expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obli8ètion Can be measured rellably. Expenditure 15 accounted for on an accruals basis and has been classified under headin8$ thai a88re8ate all cost related to the category. Where costs cannot be dlrectly attributed to partlcular headln8S they have been allocated to activltle5 on a basis conslstent wlth the use of resource5. Debtors and credltors due wSthln one year Debtors and credltors wlth no stated Interest rate and receivable or payable wlthln one year are recorded at transactlon pr1￿. Any losses arlslng from Impalrment are reco8nised In expenditure. Tan￿ble fixed assets Depreciation 15 provided at the followin8 annual rates In order to write off each asset over Its estimated useful Improvements to propertv Play equSpment Furnlture and fixiures Office equipmeni S years straight line 3 years straight line 3 years straight line 3 years stralght line Taxatlon The charity 15 exempt from tax on its tharitable acti￿tIes. Fund accountlng Unrestricted funds Unrestricted funds are spent or applied at the dISc￿lon of the tru5teÈs. to further any of the chariVs purposes. Unrestritted funds can be used to supplement expenditure made from restiicted funds. Pa8È 7 Continued... Gulldhall Feoffment Pre5th001 & Nurse cio Notts to thè financlal Statements- continu for the Year Ended 31 Au st 2025 ACCOUNTING pouaES- contlnued Fund actountlng Desi nated fun The trustees may choose to set aside a part of the unrestricted funds to be used for a particular future project or commitrnenl. By earmarking funds in this way. the trustees set up a deslgnated fund that remains part of the unrestricted fund5 of the charity- This is because the designation has an admlnistrative purpose only and does not legally restrict the trustees discretion In how to apply the unrestri¢ted funds that they have earmarked. Restricted funds Restricted funds can only be used for particular restricted purposes within the objects of the charity. Re5trictlons arise when speclfled by the donor or when fund5 are raised for particular restricted purposes. Guildhall Feoffineni Presthool & Nursery ao has no restrbcted or desl8nated funds. Hlre purchase and leaslni commltments Renta15 pald under operatin8 leases are char8ed to the Statement of Financial Artlvlties on a straight line basls over the perlod of the lease. PensSon