Charity registration number.. 1172929 Pinner Parish Preschool IA Charitable Incorporated Or8anisationl Annual Report and Financial Staiements for the Ytar Ending 31 July 2025 Pinnei Parish Preschool Annual Report and Flnantial Statements Contents Reference and Administrative Details Trustees. Report 2to3 Independent examinerfs report Statement of Trustees, Responsibilitie5 Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t013 Pinner Parish Preschool Reference and Administrative Details Trustees Melinda Jayne Chukwuma Gemma Landale Sharmi Ye5udoss Ire518ned l July 20241 Yasmin Afnan lappointed l March 20241 Legal fomi: Charitable Incorporated Organisation ICIOI Charlty re8lrtratlon number 1172929 Prlnclpal Oflke Plnner Parish Churth Church Lane Pinner Middlesex HAS 3AA A¢¢ountants Shaya Grosskopl FfA 18 Accountants Chartered Accountants Churchill House 137-139 Brent Street London NW4 40J Page I Pinner Parish Preschool {'the CIO,) Trustees, Report The trustees present the annual report together with the financial statement5 of the CIO for the year ended 31 July 2025. Objects ond oims The CIO'S objective is to enhance the development and education of children under statutory school age bv encouraging parents to understand and provide for the needs of their children through cornrnunity group5 in Plnner and the surroundin8 area. Publ1¢ beneflt The trustees conflrm that they have complied with the requ1￿ments of settion l? of the Charitles Act 2011 to have due reRard to the public benefit guidance published by the Charity Commission for England and Wales. Objertlves undurtlvltles The trust operates a preschool for the publlc benefit. Strurture, Governance ond Monoqement The CIO is 8overned by its constitution dated 9 May 2017 which is its governin8 document. It is a Charitable Incorporated Organisation followin8 the association type model. Flnonclulrevlew During the year the CIO recorded incoming resources of £137.46612024= £101.2821. Expenses were £121.043 12024 £103.6571. The surplus in theyearwastherefore É16.42312024.. Net deficit £2,375). Total and unrestricted funds as the end of the year was £92.69812024= £76.2751 Page 2 Pinnei Parish Preschool Trusiees ondoA]Icers The trustees and officers serving during the year and since the year end were as set out in the Reference and Administrative Details on page l. New trustees are periodically selected and invited by the board to serve based on the relevance of their experience and skills to the objectives of the CIO. The accounts and annual report were approved by the trustees of the CIO on 7 May 2026 and was Signed on its behalf by.. L_J.l. Gemma Majella Landale Trustee Page 3 Pinnei Parish Preschool Statement of Trustees, Responsibilities The trustees are responsible for preparing the tru5tee5' report and the financial statements in accordance with the United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel and applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. Under charity law the trustees must not approve the financial statements unless they 3re satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure. for that year. In preparing these financial statements. the trustees are required to.. select suitable accounting policies and apply them con515tentlv.' observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent: State whether applicable UK Accounting Standards have been lollowed. subject to any material departure5 disclosed and explained in the financial statement5.' and prepare the financial statements on the goin8 concern basis unless it is inappropriate to presume that the CharSty will continue in business. The trustees are responsible for keepin8 adequate accountin8 records that are sufficient to Show and explain the CharitV'5 transactions and disclose with reasonable accurary at any time the financial position of the charitable company and enablethem to ensurethat the financial statements complywith the Charities Act 2011.. They are also responsible lor sate8uardin8 the assets of thecharitable company and hence fortaking reasonable steps for the prevention and detertion of Iraud and other irregularities. Approved by the trustees ol the charity on 7 May 2026 and signed on its behalf by: L_J.l. Gemma Majella Landale Trustee Page 4 Pinner Parish Preschool Registered Charity number: 1172929 Independent exarninerfs report on the accounts to the trustees of Pinner Parish Preschool for the year ending 31 July 2025 I report to the trustees on my examination of the accounts of the above charity l-the CIO-I for the year ended 31 July 2025. Res onsibilities and basis of re As the CIO'S trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111-the Act-l. I report in respect of my examination of the CIO'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed all the applicable Direction5 given by the Charity Commission under section 14515llbl of the Act. Inde endent examiner's siatement I have completed my eKaminatioTh. I confirm that no material matters have come tg my attention in connection with the examination which gives me cause to believe that in. any material respect.. the 8ccountin8 records were not kept in accordance with section 130 01 the Charities Att., or the accounts did not accord with the accountin8 records.. or the accounts did not comply with the applicable requirements conteming the form and content of accounts set out in the Charities (Accounts and Reports) Re8ulations 2008 other than any requirement that the accounts 8lve a'true and fa4rf view which is not a matter considered as part of an independent examination. I have no concerns and have come a£ross no other matters in connection with the examination to which aitentlon should be drawn in this report to enable a proper undersiandirt8 ol the accounts to be reached. Shaya Grosskopf FCA Ig Accountant5 Chartered Accountants Churchill Hose 137-139 Brent Street London NW44DJ 7 May 2026 Page S Pinnei Parish Preschool ststement of Financial Artivities (Including Income and Expenditure Account and Statement of Totsl Recognised Gains) for the year ending 31 July 2025 Note Unrestricted funds 1£) Restricted funds (£1 Total funds 20251£) Total funds 2024 Income and Endowments from.. Donations, legacies and grants Income from charrtable trading activities Grants received Investment In¢ome Total income 10.682 16.463 109.978 343 137.466 10.682 16.463 109.978 343 137.466 6.040 11.107 83.751 384 101.282 Expendlturt on.. 103,117 1,548 16,378 121.043 103,117 1,548 16,378 121.043 93,156 1,512 8,989 103,657 Governance Other support costs Total expendiiure Net Ideficitl I surplLts 16.423 16.423 2,375 Net movement In funds 16,423 16,423 12,3751 Aecon¢lllatlon of funds Funds brought forwards Total funds carried forward 76.275 92.698 76.27S 92.698 78,650 76,275 All the charity's attivities in thè current year derive from continuin8 operations. Page 6 Pinner Parish Preschool Balance Sheet as at 31 July 2025 Note 2025 2024 Curreni assets Cash at bank and in hanil 105,751 105,751 92,373 92,373 Cred6tors: Amounts falling due withon one year 13.053 92,698 16.098 76,275 Funds of the charlty: Restricted funds Unrestricted funds Total funds 92,698 92.698 76,275 76,275 For the financial year ending 31 July 2025 the charity was entitled to exemption from audit gr independent examination. Trustees. responsibilitie5'. The member5 have not required the charity to obtain an audit of its accounts for the year in question. The trustees atknowledge their responsibilities for tomplyin8 Wlth the requirements of the Act with respect to accounting retords and the preparation of atcounts. The flnanclal statements on pa8e$ 6 to 13 were approved by the trustees, and authorised for Issue on 23 April 2026 and 518ned on their behalf by.. Gemma Majella Landale Trustee Page 7 Pinner Parish Preschool Notes to the Flnanclal SLitements for the Year Ended 31 July 2025 I Charfjty Status The charity is a charitable incorporated organisation ICIOI The address of its registered office is= Pinner Parish Church Church Lane Pinner Middlesex HA5 3AA 2 Accountln8 pollcles Summary of signifScant accountlng policies ond key •ceountin8 estlmates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented. unless otherwise Stated. Statemenl of Cgmpllance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Staternent of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 (issued in October 20191 (Charitles SORP IFRS 10211, the f inancSal Reporting 5tsndard applicable in the UK and Republlc of Ireland IFR5 1021 and the Companies Art 2006. Basls of preparatlon The Charity meets the definltSon of a public benefit entity under FRS 102. Assets and Ilabillt1es are inltlally reco8nised at historical £ost or transaction value unless otherwise stated in the relevant accountin8 policy notes. Going concern The trustees consider that there are no material untertainties about the charity's ability to continue as a 80in8 concern nor any significant areas of uncertainty that affect the carryin8 value ol assets held by the charity. Ejtemption from preparing a cash flow statement As a small charity, the charity is eligible for and has eletted to apply for exemption. Income and endowments All incorne is recogni5ed once the charity has entrtlement to the income. when it 15 probable that the income will be received and the alnount of the incorne receivable can be measured reliably. Page 8 Pinner Parish Preschool Notes to the Flnanclal SLitements for the Year Ended 31 July 2025 Icontlnuedl Grants recelvable Grant5 are recognised when the charity has an entitlement to the funds and any conditions linked to the grant5 have been met. Where perforrnance conditions are attached to the grant and are yet to be met, the income 15 recognised as a liability and included on the balance sheet as deferred income to be released. Expendlture All expenditure is recoRnised once there is a leRal or constriiciive obligarion to that expenditure. it is probable settlement is required and the amount can be measured feliably. All costs are allocated to the applicable expenditure heading those aggregate similar costs to that category. Where Costs cannot be directly attributed to particular headin8S, they have been allocated on a basis consistent with the use of resources, With central staff costs allocated on the basis of lime spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Ralslnl fvnds These are costs incurred in attractin8voluntary income. the rnanagernent of investment5 and those Incurred in tradin8 activities that raise funds. Charltable actlvlt5es Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and Services for it5 beneficiaries. It includes both costs that can be allocated dirertly ¢0 such activities and those costs of an indirect nature necessary to support them. Support cost$ Support costs include central functions and have been allocated to artivity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Governonce