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2025-08-31-accounts

Trustee Report Annual Overview

This has been another busy and positive year for the preschool, with growth in child numbers, changes within the staff team, increasing levels of additional needs, and ongoing work to ensure the sustainability of the setting. The report is divided into four key areas: Children, Staffing, Trustees, and Future Developments.

Children

At the start of the academic year, 20 children were enrolled, with a further three children due to start between September and January. Throughout the year, four children left the setting earlier than anticipated, while new children, including siblings of existing families, joined. One child also returned following a deferred start. Current enrolment stands at 26 children.

Interest in places for September is strong, although future admissions remain dependent on the availability of funded places.

During the year, the setting has supported a significant number of children with additional needs. This has included children with diagnosed additional needs and others requiring referrals for speech and language support. Applications for Disability Access Funding (DAF) have been submitted where appropriate, and Education, Health and Care Plan (EHCP) assessments have been supported for eligible children.

The setting has also worked closely with external agencies through Team Around the Family (TAF) meetings, safeguarding processes, and multi-agency discussions relating to children's individual needs and behaviour. While staff have implemented consistent behaviour support strategies, successful outcomes have sometimes depended on wider partnership working with families.

A number of children currently attend fewer than their funded or available hours by parental choice. In addition, many younger children do not yet qualify for funded childcare and attend on a paid basis for limited sessions. This results in comparatively high key person responsibilities alongside lower overall funding income.

Despite the increasing complexity of children's needs, all children have made positive progress throughout the year. The older cohort have developed well and are prepared for their transition into primary education.

The continued commitment, professionalism and dedication of the staff team has been instrumental in supporting both the children and their families throughout the year.

Staffing

team of four staff members, the year there were changes to departure of one member of staff

The academic year began with a including an apprentice. During staffing levels following the in April.

A temporary part-time practitioner was recruited to provide two days of cover until the end of July, with the possibility of extending the contract into the new academic year if enrolment numbers support this.

The setting has also received enquiries regarding student placements for September, which could provide valuable additional support while contributing to workforce development.

In addition, the preschool has been approached regarding a volunteering placement for an individual completing required childcare experience as part of an adoption assessment process. Appropriate arrangements will be considered to support this opportunity while ensuring safeguarding requirements are met.

Fundraising activities continue to make a positive contribution to the preschool. The annual graduation photographs will be repeated this year, with an estimated income of approximately £50. Individual photographs of other children will also be offered to families, with an anticipated additional income of around £70, subject to purchases.

Trustees

The Trustees have continued to provide valuable support throughout the year. However, the committee remains small, with only three active trustees carrying out the governance responsibilities of the charity.

The setting has promoted trustee vacancies to all families each term through letters and text messages, outlining the importance of the trustee role. Despite these efforts, no new volunteers have come forward.

Recruitment of additional trustees will remain a priority during the coming year to strengthen governance, improve resilience and distribute responsibilities more effectively.

Future Developments

The increase in the National Minimum Wage has been reflected within staff pay, alongside consideration of the increase in government funding rates. The financial position continues to be closely monitored.

A financial forecasting spreadsheet has been developed to support decision-making by calculating whether individual sessions are financially viable based on attendance levels. This provides an effective tool for ongoing financial planning.

The expansion of funded entitlement for younger children generated increased interest in healthy occupancy levels, with

childcare to include increased from September has already places. Current enquiries suggest waiting lists beginning to

develop. Some families have been waiting for places for up to a year before their child becomes eligible to attend.

In light of this demand, trustees may wish to consider the long-term feasibility of extending the preschool's provision to include children aged 18–24 months. Any such proposal would require detailed consideration of staffing, premises, finances, registration requirements and sustainability before any decisions are made.

The preschool continues to work with its external accountant, who now provides payroll as well as bookkeeping and accounting services. This expanded support has strengthened the financial management of the setting and has contributed positively to the efficient administration of the preschool.

Conclusion

Overall, the preschool remains in a positive position. Although the year has presented challenges, particularly in supporting increasing levels of additional need and maintaining sustainable staffing and governance, the setting continues to provide highquality early years education and care. Looking ahead, the focus will be on maintaining financial stability, strengthening trustee recruitment, responding to increased demand for places, and continuing to meet the evolving needs of the children and families we serve.

Newton Abbot Pre-school

Financial Statement Year Ended 31 August 2025

Page 1

Newton Abbot Pre-school
Charity Informaton
As at 31st August 2025
Charity name: Newton Abbot Pre-School
Registered charity number: 1173779
Charity's principal address: The Green Rooms
Fisher Road
Newton Abbot
Devon
TQ12 2NB
Trustees: Leah-Marie Jacqueline Lorraine James appointed 07/04/2023
Natasha Martn appointed 30/03/2024
Chris Spurway appointed 05/07/2023
Iain Proud appointed 11/12/2025
Charity governing document: Consttuton

Page 1

Newton Abbot Pre-school Charity Informaton As at 31st August 2025

Responsibilities and Basis of Report:

As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiners Statement:

I am qualified to undertake the examination by being a member of ACPA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Signed:

Name:

Date:

Barney Donnellan ACPA Rossmore Accountants Limited, 4 Windward Lane, Dawlish, EX7 0JQ 18th March 2026

Newton Abbot Pre-school Statement of Financial Actvites For the Year Ended 31st August 2025

Incoming resources
Outgoing resources
Management and Administraton
Total outgoing resources
Net incoming (outgoing) resources
Early Years Grants
Fees
EYPP
Bank interest
Milk refund
Social events and fundraising
Other income
Donaton
Staf costs
Agency staf
Rent
Utlites
Equipment
Supplies and consumables
Ofsted
Milk
Printng, Postage & statonery
PLA membership Insurance
Consultng
IT sofware and Consumables
Accountancy
Computer, printng, postage & statonery
Travel
Excursions/trips
Telephone
Cleaning
Advertsing
Repairs
Legal Expenses
Sundry expenses
Training
Pension Costs
Bank fees
Subscriptons
31/8/2025
93,593
93,593
-
68,731
-
-
-
-
-
-
-
-
56,645
882
3,500
2,734
8,908
2,761
35
6
56,645
45,831
882
2,476
3,500
3,950
2,734
2,289
8,908
2,503
2,761
2,076
35
35
6
-
1
1
11
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
75,472
758
-
510
1,409
208
-
-
366
372
-
581
-
126
417
947
27
72
75,472
-
59,171
758
679
-
-
510
182
1,409
1,593
208
318
-
-
-
25
366
371
372
652
-
-
581
234
-
-
126
67
417
644
947
735
27
27
72
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,793
81,265
-
81,265
5,793
-
5,527
64,698
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,328
-
12,328
4,033
-
-
-
-
-
-
-
-

Page 2

Newton Abbot Pre-school Balance Sheet As at 31st August 2025

31/8/2025 31/8/2024 £

Fixed Assets
Current Assets
Reserves
Cash at Bank and in hand
Current Account
Savings Account
Redundancy Account
Fundraising Account
Soldo
Pety Cash
Unrestricted Funds
Designated Funds
Restricted Funds
-
-
-
29,151
20,206
13,702
9,114
7,664
7,593
614
574
954
269
3
3
52,088
37,759
-
-
30,722
21,052
13,702
9,114
7,664
7,593
52,088
37,759
-
-

Page 3

Notes to the Financial Statements Year Ended 31st August 2025

Newton Abbot Pre-school

Note 1 - Accountng Policies

a) The group is a registered charity and as such is governed by the Charities Act 1993. Under this act the Charities (Accounts and Reports) Regulations 2011 it is classed as a small charity since the gross income or expenditure do not exceed £250,000 per annum. As a result of this, the group has taken advantage of preparing the financial statements on the more simplified basis of receipts and payments. This is consistent with previous years.

b) All income, including grants is recorded when paid.

c) All expenditure is recorded when paid.

d) Grants or donations made with a designated purpose are accounted for as restricted funds.

in the event of closure of the Pre-school is held in a separate bank account and is also accounted for as restricted funds.

Note 2 - Analysis of funds

Unrestricted
Funds
Designated
Funds
£
The balance of Restricted Funds is made up as follows:
The balance of Designated Funds is made up as follows:
30,722
13,702
Opening balance as at 01/09/2024
21,052
9,114
Net incoming / (outgoing) resources
9,670
4,588
Closing balance as at 31/08/2025
Redundancy fund (retained in a separate bank account)
Contngency fund (retained in a separate bank account)
-
- -
-
-
- -
-
-
- -
**- **
Unrestricted
Funds
Designated
Funds
£
21,052
9,114
9,670
4,588
-
- -
-
-
- -
-
Restricted
Funds
Total
£
£
7,593
37,759
71
14,329
-
- -
-
-
- -
-
30,722
13,702
-
- -
**- **
7,664
52,088
-
- -
-
£
£
7,664
13,702
7,664
13,702
-
-
-
-
-
-
-
-

Page 4

Newton Abbot Pre-school
Charity Informaton
As at 31st August 2025
Charity name: Newton Abbot Pre-School
Registered charity number: 1173779
Charity's principal address: The Green Rooms
Fisher Road
Newton Abbot
Devon
TQ12 2NB
Trustees: Leah-Marie Jacqueline Lorraine James appointed 07/04/2023
Natasha Martn appointed 30/03/2024
Chris Spurway appointed 05/07/2023
Charity governing document: Consttuton

Page 1

Newton Abbot Pre-school Charity Informaton As at 31st August 2025

Responsibilities and Basis of Report:

As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiners Statement:

I am qualified to undertake the examination by being a member of ACPA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Signed:

Name:

Date:

Barney Donnellan ACPA Rossmore Accountants Limited, 4 Windward Lane, Dawlish, EX7 0JQ 18th March 2026

Newton Abbot Pre-school Statement of Financial Actvites For the Year Ended 31st August 2025

Incoming resources
Outgoing resources
Management and Administraton
Total outgoing resources
Net incoming (outgoing) resources
Early Years Grants
Fees
EYPP
Bank interest
Milk refund
Social events and fundraising
Other income
Donaton
Staf costs
Agency staf
Rent
Utlites
Equipment
Supplies and consumables
Ofsted
Milk
Printng, Postage & statonery
PLA membership Insurance
Consultng
IT sofware and Consumables
Accountancy
Computer, printng, postage & statonery
Travel
Excursions/trips
Telephone
Cleaning
Advertsing
Repairs
Legal Expenses
Sundry expenses
Training
Pension Costs
Bank fees
Subscriptons
31/8/2025
93,593
93,593
-
68,731
-
-
-
-
-
-
-
-
56,645
882
3,500
2,734
8,908
2,761
35
6
56,645
45,831
882
2,476
3,500
3,950
2,734
2,289
8,908
2,503
2,761
2,076
35
35
6
-
1
1
11
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
75,472
758
-
510
1,409
208
-
-
366
372
-
581
-
126
417
947
27
72
75,472
-
59,171
758
679
-
-
510
182
1,409
1,593
208
318
-
-
-
25
366
371
372
652
-
-
581
234
-
-
126
67
417
644
947
735
27
27
72
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,793
81,265
-
81,265
5,793
-
5,527
64,698
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,328
-
12,328
4,033
-
-
-
-
-
-
-
-

Page 2

Newton Abbot Pre-school Balance Sheet As at 31st August 2025

31/8/2025 31/8/2024 £

Fixed Assets
Current Assets
Reserves
Cash at Bank and in hand
Current Account
Savings Account
Redundancy Account
Fundraising Account
Soldo
Pety Cash
Unrestricted Funds
Designated Funds
Restricted Funds
-
-
-
29,151
20,206
13,702
9,114
7,664
7,593
614
574
954
269
3
3
52,088
37,759
-
-
30,722
21,052
13,702
9,114
7,664
7,593
52,088
37,759
-
-

Page 3

Notes to the Financial Statements Year Ended 31st August 2025

Newton Abbot Pre-school

Note 1 - Accountng Policies

a) The group is a registered charity and as such is governed by the Charities Act 1993. Under this act the Charities (Accounts and Reports) Regulations 2011 it is classed as a small charity since the gross income or expenditure do not exceed £250,000 per annum. As a result of this, the group has taken advantage of preparing the financial statements on the more simplified basis of receipts and payments. This is consistent with previous years.

b) All income, including grants is recorded when paid.

c) All expenditure is recorded when paid.

d) Grants or donations made with a designated purpose are accounted for as restricted funds.

in the event of closure of the Pre-school is held in a separate bank account and is also accounted for as restricted funds.

Note 2 - Analysis of funds

Unrestricted
Funds
Designated
Funds
£
The balance of Restricted Funds is made up as follows:
The balance of Designated Funds is made up as follows:
30,722
13,702
Opening balance as at 01/09/2024
21,052
9,114
Net incoming / (outgoing) resources
9,670
4,588
Closing balance as at 31/08/2025
Redundancy fund (retained in a separate bank account)
Contngency fund (retained in a separate bank account)
-
- -
-
-
- -
-
-
- -
**- **
Unrestricted
Funds
Designated
Funds
£
21,052
9,114
9,670
4,588
-
- -
-
-
- -
-
Restricted
Funds
Total
£
£
7,593
37,759
71
14,329
-
- -
-
-
- -
-
30,722
13,702
-
- -
**- **
7,664
52,088
-
- -
-
£
£
7,664
13,702
7,664
13,702
-
-
-
-
-
-
-
-

Page 4

Newton Abbot Pre-school

Financial Statement Year Ended 31 August 2025

Page 1

Newton Abbot Pre-school
Charity Informaton
As at 31st August 2025
Charity name: Newton Abbot Pre-School
Registered charity number: 1173779
Charity's principal address: The Green Rooms
Fisher Road
Newton Abbot
Devon
TQ12 2NB
Trustees: Leah-Marie Jacqueline Lorraine James appointed 07/04/2023
Natasha Martn appointed 30/03/2024
Chris Spurway appointed 05/07/2023
Iain Proud appointed 11/12/2025
Charity governing document: Consttuton

Page 1

Newton Abbot Pre-school Charity Informaton As at 31st August 2025

Responsibilities and Basis of Report:

As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiners Statement:

I am qualified to undertake the examination by being a member of ACPA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Signed:

Name:

Date:

Barney Donnellan ACPA Rossmore Accountants Limited, 4 Windward Lane, Dawlish, EX7 0JQ 18th March 2026

Newton Abbot Pre-school Statement of Financial Actvites For the Year Ended 31st August 2025

Incoming resources
Outgoing resources
Management and Administraton
Total outgoing resources
Net incoming (outgoing) resources
Early Years Grants
Fees
EYPP
Bank interest
Milk refund
Social events and fundraising
Other income
Donaton
Staf costs
Agency staf
Rent
Utlites
Equipment
Supplies and consumables
Ofsted
Milk
Printng, Postage & statonery
PLA membership Insurance
Consultng
IT sofware and Consumables
Accountancy
Computer, printng, postage & statonery
Travel
Excursions/trips
Telephone
Cleaning
Advertsing
Repairs
Legal Expenses
Sundry expenses
Training
Pension Costs
Bank fees
Subscriptons
31/8/2025
93,593
93,593
-
68,731
-
-
-
-
-
-
-
-
56,645
882
3,500
2,734
8,908
2,761
35
6
56,645
45,831
882
2,476
3,500
3,950
2,734
2,289
8,908
2,503
2,761
2,076
35
35
6
-
1
1
11
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
75,472
758
-
510
1,409
208
-
-
366
372
-
581
-
126
417
947
27
72
75,472
-
59,171
758
679
-
-
510
182
1,409
1,593
208
318
-
-
-
25
366
371
372
652
-
-
581
234
-
-
126
67
417
644
947
735
27
27
72
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,793
81,265
-
81,265
5,793
-
5,527
64,698
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,328
-
12,328
4,033
-
-
-
-
-
-
-
-

Page 2

Newton Abbot Pre-school Balance Sheet As at 31st August 2025

31/8/2025 31/8/2024 £

Fixed Assets
Current Assets
Reserves
Cash at Bank and in hand
Current Account
Savings Account
Redundancy Account
Fundraising Account
Soldo
Pety Cash
Unrestricted Funds
Designated Funds
Restricted Funds
-
-
-
29,151
20,206
13,702
9,114
7,664
7,593
614
574
954
269
3
3
52,088
37,759
-
-
30,722
21,052
13,702
9,114
7,664
7,593
52,088
37,759
-
-

Page 3

Notes to the Financial Statements Year Ended 31st August 2025

Newton Abbot Pre-school

Note 1 - Accountng Policies

a) The group is a registered charity and as such is governed by the Charities Act 1993. Under this act the Charities (Accounts and Reports) Regulations 2011 it is classed as a small charity since the gross income or expenditure do not exceed £250,000 per annum. As a result of this, the group has taken advantage of preparing the financial statements on the more simplified basis of receipts and payments. This is consistent with previous years.

b) All income, including grants is recorded when paid.

c) All expenditure is recorded when paid.

d) Grants or donations made with a designated purpose are accounted for as restricted funds.

in the event of closure of the Pre-school is held in a separate bank account and is also accounted for as restricted funds.

Note 2 - Analysis of funds

Unrestricted
Funds
Designated
Funds
£
The balance of Restricted Funds is made up as follows:
The balance of Designated Funds is made up as follows:
30,722
13,702
Opening balance as at 01/09/2024
21,052
9,114
Net incoming / (outgoing) resources
9,670
4,588
Closing balance as at 31/08/2025
Redundancy fund (retained in a separate bank account)
Contngency fund (retained in a separate bank account)
-
- -
-
-
- -
-
-
- -
**- **
Unrestricted
Funds
Designated
Funds
£
21,052
9,114
9,670
4,588
-
- -
-
-
- -
-
Restricted
Funds
Total
£
£
7,593
37,759
71
14,329
-
- -
-
-
- -
-
30,722
13,702
-
- -
**- **
7,664
52,088
-
- -
-
£
£
7,664
13,702
7,664
13,702
-
-
-
-
-
-
-
-

Page 4

Newton Abbot Pre-school
Charity Informaton
As at 31st August 2025
Charity name: Newton Abbot Pre-School
Registered charity number: 1173779
Charity's principal address: The Green Rooms
Fisher Road
Newton Abbot
Devon
TQ12 2NB
Trustees: Leah-Marie Jacqueline Lorraine James appointed 07/04/2023
Natasha Martn appointed 30/03/2024
Chris Spurway appointed 05/07/2023
Charity governing document: Consttuton

Page 1

Newton Abbot Pre-school Charity Informaton As at 31st August 2025

Responsibilities and Basis of Report:

As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiners Statement:

I am qualified to undertake the examination by being a member of ACPA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Signed:

Name:

Date:

Barney Donnellan ACPA Rossmore Accountants Limited, 4 Windward Lane, Dawlish, EX7 0JQ 18th March 2026

Newton Abbot Pre-school Statement of Financial Actvites For the Year Ended 31st August 2025

Incoming resources
Outgoing resources
Management and Administraton
Total outgoing resources
Net incoming (outgoing) resources
Early Years Grants
Fees
EYPP
Bank interest
Milk refund
Social events and fundraising
Other income
Donaton
Staf costs
Agency staf
Rent
Utlites
Equipment
Supplies and consumables
Ofsted
Milk
Printng, Postage & statonery
PLA membership Insurance
Consultng
IT sofware and Consumables
Accountancy
Computer, printng, postage & statonery
Travel
Excursions/trips
Telephone
Cleaning
Advertsing
Repairs
Legal Expenses
Sundry expenses
Training
Pension Costs
Bank fees
Subscriptons
31/8/2025
93,593
93,593
-
68,731
-
-
-
-
-
-
-
-
56,645
882
3,500
2,734
8,908
2,761
35
6
56,645
45,831
882
2,476
3,500
3,950
2,734
2,289
8,908
2,503
2,761
2,076
35
35
6
-
1
1
11
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
75,472
758
-
510
1,409
208
-
-
366
372
-
581
-
126
417
947
27
72
75,472
-
59,171
758
679
-
-
510
182
1,409
1,593
208
318
-
-
-
25
366
371
372
652
-
-
581
234
-
-
126
67
417
644
947
735
27
27
72
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,793
81,265
-
81,265
5,793
-
5,527
64,698
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,328
-
12,328
4,033
-
-
-
-
-
-
-
-

Page 2

Newton Abbot Pre-school Balance Sheet As at 31st August 2025

31/8/2025 31/8/2024 £

Fixed Assets
Current Assets
Reserves
Cash at Bank and in hand
Current Account
Savings Account
Redundancy Account
Fundraising Account
Soldo
Pety Cash
Unrestricted Funds
Designated Funds
Restricted Funds
-
-
-
29,151
20,206
13,702
9,114
7,664
7,593
614
574
954
269
3
3
52,088
37,759
-
-
30,722
21,052
13,702
9,114
7,664
7,593
52,088
37,759
-
-

Page 3

Notes to the Financial Statements Year Ended 31st August 2025

Newton Abbot Pre-school

Note 1 - Accountng Policies

a) The group is a registered charity and as such is governed by the Charities Act 1993. Under this act the Charities (Accounts and Reports) Regulations 2011 it is classed as a small charity since the gross income or expenditure do not exceed £250,000 per annum. As a result of this, the group has taken advantage of preparing the financial statements on the more simplified basis of receipts and payments. This is consistent with previous years.

b) All income, including grants is recorded when paid.

c) All expenditure is recorded when paid.

d) Grants or donations made with a designated purpose are accounted for as restricted funds.

in the event of closure of the Pre-school is held in a separate bank account and is also accounted for as restricted funds.

Note 2 - Analysis of funds

Unrestricted
Funds
Designated
Funds
£
The balance of Restricted Funds is made up as follows:
The balance of Designated Funds is made up as follows:
30,722
13,702
Opening balance as at 01/09/2024
21,052
9,114
Net incoming / (outgoing) resources
9,670
4,588
Closing balance as at 31/08/2025
Redundancy fund (retained in a separate bank account)
Contngency fund (retained in a separate bank account)
-
- -
-
-
- -
-
-
- -
**- **
Unrestricted
Funds
Designated
Funds
£
21,052
9,114
9,670
4,588
-
- -
-
-
- -
-
Restricted
Funds
Total
£
£
7,593
37,759
71
14,329
-
- -
-
-
- -
-
30,722
13,702
-
- -
**- **
7,664
52,088
-
- -
-
£
£
7,664
13,702
7,664
13,702
-
-
-
-
-
-
-
-

Page 4