MOONBEAMS Pre-school
KinbSk)' Ro￿ Communily Ildll.
Kiiib%le)' RihMI.
Chippi1)li￿1.
WilLshire.
5N140LS
REGISTERED CFbiRITY NLINIBER: 11741DI
OF¥fED RICJi¥fRATlQTr* NL"h,IBER.' EY5￿346
TRLISTEE'S REPORTYEAR END ALTGLIST ?0?5
Chdril), Po.slai Addre.8%.' 56 iifftieni Street. Chip￿1]hat￿. Wi ILshire. SN14 (IDE
TRLTSTELS.. Anni*-Therese MIGivern - CIMir. yul11￿1 ￿L￿nI1. Fxin Bdker. Adele Abbtsn. Lucy Cr41ig
Mibtsnbedm PreschiK)l is a chJrit J run ptr.%dK>oI offering c￿ for 2 - 5yts. We open 4 days during
Lhuvl lerm times emp14))' 6 5ldff. Ali%un M'iltker 1% Ihe NLtlld¥er lind ￿￿rks. 44'ith Ihe
coiiiiiiitteeAruNlee.s lo ei1.sure ￿'e oper4hte ￿'1th11] ihe Gviieniii*i)l Buidel ii)e.s. NN'e Jre 0TrSTED
r¢ gi%l¢Yed. W'£ .%trii'e Iv prvi, idL' Lhildr¢n ¥4'ithin .%afe eiii'iruiiiiK'Iii. (rviii ih¢ir
fiimiiie*. We eniuur41¥e k4irnins thruuyh pla), ￿'1th peer_% 41nd 44'ith ￿lUti Its￿1. in prep4wdU" un fvr
them %tsrtinB Prilli￿>. .SLhcM>l. Ei'eri, Sepleinber ¥s'e hiTrld <iur AC•fvl. w'l)ere Lilli￿111￿et n)eiiiberi slep
duw'n lh¢ pJr¢nL4 I'uk fur thL' II¢IN' L￿M￿litt￿. SonK' Lumttiille¢ reiurn iu the Lott￿1111¢e fur J
!i)d temi. All Liiiiiiiiiltee ￿ CBR Lheikul. ￿'t huld Teriiil) Nqe¢lings ￿'1th iiiiiiule% beii)I priKIuLYd
I Vole. In the el'eni of il lied ihe Chiiir N¥'ill hdi'e the C4¥%lingb i'uie. Nune un the iumniintt i*
Pdid. il is iMFmpletel)i i'uluntsr),. We lire il smiill %eltinB in Tr￿rth WilL%hire 41nd du nul kni'e I￿), links
10 4Ui!' i>ilier Bri>up% or L ollip￿lies. W'e di) iic)l iTrw'i) ￿)%, buildiiiB.%. M'ilL%liire CIFui)Lil Pill, U.S
Goi'ernn)¢ni fundins (ur the ihildren ihJi qU*ili(!' lind thi% i% Ll_x d iu Pil). And purih&4¢ diiilv
ne￿￿. We dlw reiyi I'e 41 Nlilk P41%'ii*nl lur Lhildren i'lll il L141ilii ￿￿￿thI %,.11 Lhildren dv nul quiilify
for Louncil Br4￿1 or do houri oi'er the gr￿lt ayYK)unl. %'e inl'oice on J leriiil), b&sis. Our fe&s ￿ ihe
ih¢m. iilk)w'ingi tsur *eri'i(t be Ai'iiiliiblt for Jll (1￿1111¢5 in th¢ ar¢41. Ye
Ru￿1 Irum 1.41 Septen)ber )0?4 lu J151 Ausu.%l ?0?5. End ul %'e41f I￿{M>￿nIs lire iM>lknied lent lur
udil. W'e h￿1 i)i> JJ%'i.%i>rie.s fiFr this yeJi' ei)d ￿c￿ul)ll. W'e lipera￿ 3 bdi)k ￿COul)Ll,. fvldin.
Fundriii4ing• Bu.*ine.ss Re*r%'e Aiiouni. Our Fundr4ising Money is vnl%' nx)ney r￿¢￿ diredly
b), Ihe P4wenL%lldunilies uf Ihe £hi Idren 44,hv 411lend_ Thi4 mtTrnei' is %penl dirthil%' un the L hildren for
trip.%. Clii'i%liiiÈ1S P*lrti'. ￿111 10%,4 Tlie Re.ser%'e dLxiFuiii is .sdi'ed IiM>I)e!, li>r ci>i'ering di)!.thin¥ 44'e do
nul (X￿1 ddi, lu Fur exdrtipk il w'ill Ix. u.%¢MI fur P<l!'uuL* if ￿,¢ hAd iv ilu.%. (hr
iILixTrunl is ￿'here cuuncil PiiymenL* p￿.c￿ P41y w'iisr*. ￿nI iknil), Itwuries.
This rewrt hds been ¥4'ritlen by A-T ML￿1¥,ern Ichdir)

## **Profit and loss and balance sheet for Example playgroup** 

|||Profit and|loss report|||
|---|---|---|---|---|---|
|**INCOME**|||**EXPENDITURE**|||
|Funding|£|56,858.46<br>|Wages|£|42,924.47<br>|
|Fees|£|7,915.37<br>|HMRC|£|1,069.00<br>|
|Donations|£|10.00<br>|Fundraising|£|984.13<br>|
|Yr 2|£|829.00<br>|Snack|£|375.83<br>|
|Milk|£|149.65<br>|Insurance|£|1,662.80<br>|
|Fundraising|£|699.30<br>|2 yr payments|£|839.00<br>|
|Misc|£|451.00<br>|Rent|£|1,838.24<br>|
|Interest|£|385.36<br>|PLA/OFSTED|£|1,299.42<br>|
||||NEST|£|875.80<br>|
||||Training|£|457.50<br>|
||||Resources|£|515.93<br>|
||||Misc|£|1,300.15<br>|
|Total|£|67,298.14<br>|total|£|54,142.27<br>|
|Profit/Loss||||£|13,155.87<br>|





||||Balance sheet|Balance sheet|||
|---|---|---|---|---|---|---|
|**ACCOUNTS**Opening cash position|||||39,475.01||
|||Profit/loss||£|13,155.87<br>||
|||Closing cash position||£|52,630.88<br>||
|||BANK|||||
|||ACCOUNT|||||
|||CURRENT||£|9,691.44<br>||
|||SAVINGS||£|42,568.75<br>||
|||FUNDRAISING||£|370.69<br>||
|||TOTAL||£|52,630.88<br>||
|NOTE|||||||
|£|-<br>|THE TWO GREEN|NUMBERS SHOULD BE THE SAME||||





**Independent examiner's report on the accounts** 


**Section A Independent Examiner’s Report** 

**Report to the trustees/ members of** Moonbeams Pre-school **On accounts for the year** 31[st] August 2025 **Charity no** 1068848 **ended (if any) Set out on pages** 2 2 (remember  to include the page numbers of additional sheets) 

**Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.  [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. _Delete_ [ ] _if not applicable._ 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

**Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. 

**Independent** In connection with my examination, no matter has come to my attention **examiner's statement** (other than that disclosed below *) 

1. which gives me reasonable cause to believe that in, any material respect, the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act; and 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 

   - have not been met; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

- _Please delete the words in the brackets if they do not apply._ 

> **Signed:** Nicola Hooper 

**Date:** 14th September 2025 

**IER** 

1 



**Name:** NICOLA HOOPER 

**Relevant professional** FMAAT **qualification(s) or body (if any): Address:** 21 CHERRY TREE CLOSE EXETER DEVON EX4 5AT 

**Section B** 

## **Disclosure** 

Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.) 

**IER** 

2 



**Give here brief details of any items that the examiner wishes to disclose** . 

**IER** 

3