OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2025

_____________

HIGHFIELD GRANGE PRE-SCHOOL

TRUSTEES REPORT

FOR YEAR ENDING 31[ST] MARCH 2025

Charity number 1172681

1

HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2025

_____________

Trustees Report

The Trustees are pleased to present their report for the year ending 31[st] March 2025.

Reference and administration details

Charity name: Highfield Grange Pre-school Charity registration number: 1172681 Address of Charity: The Highfield Centre Highfield Grange Avenue Marus Bridge Wigan WN3 6RS Trustees: G. Ramsdale (Chair) S. Grindle (Treasurer) G. Grindle (Secretary) Committee: John Clark M. Greenhalgh W. Meehan A. Glynn B. Greenhalgh Pre-school Manager: S. Clark Independent examiner: P A Hull and Company 23 Ladies Lane Hindley Wigan WN2 2QA

2

HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2025

_____________ Objectives and activities

The primary purpose of the Charity is to help children and young people with educational training by providing pre-school care for children age two to five years old for 5 days a week. Session times vary from 3 to 6 hours a day with the children also having lunch.

To enhance the development and education of children primarily under statutory age for school, by encouraging parents to understand and provide fir the needs of the children through local community groups. Offering appropriate play and learning facilities and access to training courses together with the right of the parent to take responsibility for and to become involved in the activities of the preschool, ensuring that they offer opportunities for all children regardless of race, culture, religion, disability, means and background. Encouraging the study of the needs of such children and their families and promoting interest and recognition of such needs in the local areas.

The Charity raises additional funds from the pubic to support the activities of the Charity but does not work with commercial participators.

In planning the objectives of the Charity, the Trustees have reviewed the guidance provided by the Charity Commission.

Achievements and performance

The committee has made a conscious effort to keep spending in line with the budget. We continue to receive funding from Wigan Council. We have been able to carry on updating our indoor area and have invested in new furniture e.g. tables and marking making boards as well as improving our Wellbeing area where children have time to relax in a cosy space. We also had family sessions on Wellbeing to show adults how we were interacting with the children and give them ideas to use at home.

Financial review

We have continued to generate a good income from fees and funding received but this year to enable so to spend more money on updating equipment and continue to employ 7 members of staff. Expenditure for the Charity is closely monitored. The main costs being wages and the rent of the rooms we hire for Douglas Valley Community who own the building.

The Trustees consider the year of end financial position to be satisfactory and confirm that the Charity can continue to meet all known obligations.

Structure, governance and management

Governing document Highfield Grange Pre-school Playgroup was established on 7[th] April 2017. Its constitution: the ‘Highfield Grange Pre-school Constitution Document April 2017 was registered with the Charity Commission (reg number 117268 on 21[st] April 2017.

3

HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2025

_____________

Appointment and recruitment of Trustees

Trustees are appointed at the Annual General Meeting. There must be a least three charity trustees. If the number falls below the minimum, the remaining trustee or trustees may act only to call a meeting for the charily trustees or to appoint a new charity trustee.

Trustees’ induction and training

All new Trustees will be provided with a Committee welcome pack which includes copies of:

and are encouraged to read the Charity Commission guidance notes CC3 – “the Essential Trustee, what you need to know, what you need to do” and PB3 – “Public benefit: Reporting”.

In addition Trustees are given all updated information for the Charity Commission and other newsletters.

Organisational structure

The trustees administer the Charity and meet regularly thought-out the year, during these meetings all charitable matter are discussed including fund raising, income structure ongoing performance and to approve forthcoming charitable expenditure.

The Charity monitors performance against budgeted targets and reports annually at the Annual General Meeting where Trustees resignation and appointments are made in line with the necessary roles and requirements of the foreseeable future.

Risk management

Management has reviewed any major risks to which the Charity may be exposed and have established appropriate systems and procedure have been established to mitigate the risks the Charity faces. Highfield Grange Pre-school benefits from a diligent and dedicated team of Trustees. Costs are closely monitored to ensure the Charity operates within its means. The Charity maintains a separate bank account to cover its reserves all of which minimise its exposure to risk.

The Charity’s internal policies and procedures are reviewed by the manager of the Pre-school regularly and are in line with all the new EYFS statutory framework.

4

HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2025

_____________ Reserves policy

The Charity’s reserve policy is to maintain reserves at a level adequate to protect its ongoing work from significant fluctuations in service income. This policy is reviewed annually. The Charity aims to hold sufficient reserves to cover three months running costs.

At the end of the year 31[st] March 2024 the charity has total reserves of £25046.91 of which nil is restricted. The reserves of the Charity are therefore adequate and the Trustees consider that the Charity will continue as a going concern for the foreseeable future.

Plans for future periods

It is the Trustees’ intention that the Charity will continue to provide services in line with the objectives and activities as noted in the financial statement.

Trustees

The current Trustees are shown on page 2 including those who have served during the year and any appointments and resignation dates as required.

Pubic Benefit

The Trustees have considered the Charity Commission’s guidance on pubic benefits. They confirm that in planning and carrying out the Charity’s activities they have had regards to this guidance.

Independent examiner reappointment

A resolution to appoint P A Hull & Company as independent examiner will be proposed at the next Annual General Meeting for the coming year.

The Trustees’ annual report was approved on the13[th] July 2025and signed on behalf of the board of Trustees by

Gareth Grindle (secretary) Trustee

5

Company Registration No. 00000000 (England and Wales)

HIGHFIELD GRANGE PRE-SCHOOL ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

HIGHFIELD GRANGE PRE-SCHOOL ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Company information 3
Directors' report 4
Accountants' report 5
Income statement 6
Statement of financial position 7
Notes to the accounts 8
Detailed profit and loss account 10

HIGHFIELD GRANGE PRE-SCHOOL COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Directors

Mrs Susan Grindle (Treasurer) Mrs Gillian Ramsdale (Chair)

Secretary Mr Gareth Grindle Company Number 00000000 (England and Wales) Registered Office The Highfield Centre Highfield Grange Avenue Wigan WN3 6GH Accountants P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA

HIGHFIELD GRANGE PRE-SCHOOL (COMPANY NO: 00000000 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 31 March 2025.

Directors

The following directors held office during the whole of the period:

Mrs Susan Grindle (Treasurer) Mrs Gillian Ramsdale (Chair)

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

Mrs Susan Grindle (Treasurer) Director

Approved by the board on: 29 October 2025

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HIGHFIELD GRANGE PRE-SCHOOL FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HIGHFIELD GRANGE PRE-SCHOOL for the year ended 31 March 2025 as set out on pages 6 - 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.

P A Hull & Co Chartered Accountants

Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA

29 October 2025

HIGHFIELD GRANGE PRE-SCHOOL INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit/(loss)
Loss on sale of property, plant and equipment
Interest receivable and similar income
Profit/(loss) on ordinary activities before taxation
Tax on profit/(loss) on ordinary activities
Profit/(loss) for the financial year
2025
£
148,801
(119,378)
29,423
(26,681)
2,742
-
5
2,747
-
2,747
2024
£
124,455
(102,225)
22,230
(24,783)
(2,553)
(185)
7
(2,731)
-
(2,731)

HIGHFIELD GRANGE PRE-SCHOOL STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
4
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
5
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2025
£
10,640
25,047
(6,680)
18,367
29,007
29,007
29,007
2024
£
2,158
25,847
(1,745)
24,102
26,260
26,260
26,260

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by

Mrs Susan Grindle (Treasurer) Director

Company Registration No. 00000000

HIGHFIELD GRANGE PRE-SCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1 Statutory information

HIGHFIELD GRANGE PRE-SCHOOL is a private company, limited by shares, registered in England and Wales, registration number 00000000. The registered office is The Highfield Centre , Highfield Grange Avenue, Wigan, WN3 6GH.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Land & buildings 10% Straight Line Fixtures & fittings 25% Reducing Balance Computer equipment 25% Reducing balance

4
Tangible fixed assets
Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Land &
buildings
£
At cost
-
6,324
6,324
-
53
53
6,271
-
Fixtures &
fittings
£
At cost
2,434
2,403
4,837
1,498
284
1,782
3,055
936
Computer
equipment
£
At cost
2,631
405
3,036
1,409
313
1,722
1,314
1,222
Total
£
5,065
9,132
14,197
2,907
650
3,557
10,640
2,158

HIGHFIELD GRANGE PRE-SCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Taxes and social security
Other creditors
Accruals
2025
£
1,544
1,694
3,442
6,680
2024
£
768
-
977
1,745

6 Average number of employees

During the year the average number of employees was 7 (2024: 7).

HIGHFIELD GRANGE PRE-SCHOOL DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

This schedule does not form part of the statutory accounts.

Turnover
Sales
Cost of sales
Purchases
Direct labour
Other direct costs
Gross profit
Administrative expenses
Pensions
Employer's NI
Staff training and welfare
Rent
Cleaning
Telephone and fax
Internet
Stationery and printing
Subscriptions
Insurance
Repairs and maintenance
Depreciation
Donations
Accountancy fees
Other legal and professional
Operating profit/(loss)
Exceptional items
Loss on sale of tangible assets
Interest receivable
Interest receivable
Profit/(loss) on ordinary activities before taxation
2025
£
148,801
6,630
109,915
2,833
119,378
29,423
1,898
1,707
1,242
15,673
564
622
132
647
467
727
200
651
50
2,052
49
26,681
2,742
-
5
2,747
2024
£
124,455
7,358
93,287
1,580
102,225
22,230
1,276
-
2,666
14,873
319
571
-
1,094
365
698
814
595
-
1,416
96
24,783
(2,553)
(185)
7
(2,731)

Company Registration No. 00000000 (England and Wales)

HIGHFIELD GRANGE PRE-SCHOOL ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

HIGHFIELD GRANGE PRE-SCHOOL ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Company information 3
Directors' report 4
Accountants' report 5
Income statement 6
Statement of financial position 7
Notes to the accounts 8
Detailed profit and loss account 10

HIGHFIELD GRANGE PRE-SCHOOL COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Directors

Mrs Susan Grindle (Treasurer) Mrs Gillian Ramsdale (Chair)

Secretary Mr Gareth Grindle Company Number 00000000 (England and Wales) Registered Office The Highfield Centre Highfield Grange Avenue Wigan WN3 6GH Accountants P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA

HIGHFIELD GRANGE PRE-SCHOOL (COMPANY NO: 00000000 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 31 March 2025.

Directors

The following directors held office during the whole of the period:

Mrs Susan Grindle (Treasurer) Mrs Gillian Ramsdale (Chair)

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

Mrs Susan Grindle (Treasurer) Director

Approved by the board on: 29 October 2025

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HIGHFIELD GRANGE PRE-SCHOOL FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HIGHFIELD GRANGE PRE-SCHOOL for the year ended 31 March 2025 as set out on pages 6 - 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.

P A Hull & Co Chartered Accountants

Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA

29 October 2025

HIGHFIELD GRANGE PRE-SCHOOL INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit/(loss)
Loss on sale of property, plant and equipment
Interest receivable and similar income
Profit/(loss) on ordinary activities before taxation
Tax on profit/(loss) on ordinary activities
Profit/(loss) for the financial year
2025
£
148,801
(119,378)
29,423
(26,681)
2,742
-
5
2,747
-
2,747
2024
£
124,455
(102,225)
22,230
(24,783)
(2,553)
(185)
7
(2,731)
-
(2,731)

HIGHFIELD GRANGE PRE-SCHOOL STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
4
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
5
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2025
£
10,640
25,047
(6,680)
18,367
29,007
29,007
29,007
2024
£
2,158
25,847
(1,745)
24,102
26,260
26,260
26,260

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by

Mrs Susan Grindle (Treasurer) Director

Company Registration No. 00000000

HIGHFIELD GRANGE PRE-SCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1 Statutory information

HIGHFIELD GRANGE PRE-SCHOOL is a private company, limited by shares, registered in England and Wales, registration number 00000000. The registered office is The Highfield Centre , Highfield Grange Avenue, Wigan, WN3 6GH.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Land & buildings 10% Straight Line Fixtures & fittings 25% Reducing Balance Computer equipment 25% Reducing balance

4
Tangible fixed assets
Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Land &
buildings
£
At cost
-
6,324
6,324
-
53
53
6,271
-
Fixtures &
fittings
£
At cost
2,434
2,403
4,837
1,498
284
1,782
3,055
936
Computer
equipment
£
At cost
2,631
405
3,036
1,409
313
1,722
1,314
1,222
Total
£
5,065
9,132
14,197
2,907
650
3,557
10,640
2,158

HIGHFIELD GRANGE PRE-SCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Taxes and social security
Other creditors
Accruals
2025
£
1,544
1,694
3,442
6,680
2024
£
768
-
977
1,745

6 Average number of employees

During the year the average number of employees was 7 (2024: 7).

HIGHFIELD GRANGE PRE-SCHOOL DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

This schedule does not form part of the statutory accounts.

Turnover
Sales
Cost of sales
Purchases
Direct labour
Other direct costs
Gross profit
Administrative expenses
Pensions
Employer's NI
Staff training and welfare
Rent
Cleaning
Telephone and fax
Internet
Stationery and printing
Subscriptions
Insurance
Repairs and maintenance
Depreciation
Donations
Accountancy fees
Other legal and professional
Operating profit/(loss)
Exceptional items
Loss on sale of tangible assets
Interest receivable
Interest receivable
Profit/(loss) on ordinary activities before taxation
2025
£
148,801
6,630
109,915
2,833
119,378
29,423
1,898
1,707
1,242
15,673
564
622
132
647
467
727
200
651
50
2,052
49
26,681
2,742
-
5
2,747
2024
£
124,455
7,358
93,287
1,580
102,225
22,230
1,276
-
2,666
14,873
319
571
-
1,094
365
698
814
595
-
1,416
96
24,783
(2,553)
(185)
7
(2,731)