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2025-08-31-accounts

Charity registration number: 1180880

PORTISHEAD PRE-SCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Nasa Accountants Limited 5th Floor Blok 1 Castle Park Bristol BS2 0JA

Portishead Pre-School Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—4
Accountant's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8—15
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 16—17

Portishead Pre-School Reference and Administrative Details For The Year Ended 31 August 2025

Trustees Mrs Abigail Aldridge - Chair
Mrs Charlotte Cains - Treasurer
Mrs Sarah Farthing - Trustee
Mrs Chloe Bailey - Secretary (resigned 01/09/2025)
Ms Caroline Millet - Trustee (appointed 01/10/2024)
Charity Number 1180880
Principal Address Brampton Preschool
Brampton Way
Portishead
Bristol
BS20 6YN
Accountants Nasa Accountants Limited
5th Floor Blok
1 Castle Park
Bristol
BS2 0JA
Independent Examiner Glenda Hagger Accountancy Services Ltd
Toad House, Brockley Way, Claverham. BS49 4PA
Solicitors Ince Metcalfe's
Combe House, Combe Road, Portishead,BS20 6BJ

Page 1

Portishead Pre-School

Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

Summary of the objects of the Charity

To provide a pre-school provision to children and families in the Portishead area subject to availability of places and according to our current Administration Policy and Ofsted registration and requirements.

Summary of the main activities undertaken for the public benefit in relation to these objects

Our main funding is through North Somerset Council. With this funding we aim to provide a nurturing, enabling and safe environment in which to learn.

At the time of collating this report, the charity employs 8 members of staff and 2 supply staff. Ongoing training is provided to enable staff to educate the local children of the area.

Additional details of objectives and activities

Volunteers enable this provision to continue. The committee are the business managers of the charity; without their commitment and time the Pre-school would close. Parents and carers give their time to the Pre-school by assisting at the settings and at fundraising events. They are the support network.

Public Benefit

The charity is a Public Benefit Entity.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Summary of the main achievements of the Charity during the year

This academic year it was decided to close Hilltop preschool, this has been a hard decision. This was decided because of the very low numbers of children attending.

Voluntary redundancy was given to all staff to try and make this a fair to all staff.

2 staff chose to continue working at our Brampton site both members of staff have had promotions. We have had to employ new staff, a manager and two preschool practitioners. The new team has gelled well and the manager has lots of new ideas to continue enhancing the children’s learning and development.

To introduce our new team to our families we had two open afternoons before the start of term so everyone could meet. These afternoons were very successful. Families were offered to attend one or both and we also treated these as settling in sessions. This was very successful and we plan to do the same for September 2026.

This academic year (2025 – 2026) we have 2 children with SEND needs that are all receiving funding. With this funding it means these children are able to receive 1:1 support both children are making progress because of this. Our staff are amazing at supporting and enhancing these children’s development. One of these children is being assessed for autism. The other child is developing below their age. This child also attends Spring Board (Another charity child setting) Our Preschool setting has made connections with Spring Board (Special Needs setting) to help support the child, parents and all staff from both settings are working on the same targets for this child. This provides good consistent support for the child in both settings.

With all our changes that have happened our Preschool have continued to go above and beyond to give the children such a rich and exciting learning experience where children can thrive in all areas of development.

At the moment our Preschool is going from strength to strength and even with all the staff changes we are still taking lots of enquiries and have new children started. This has meant that we have had to employ more staff to cover the ratios. We currently have 31 children registered with us of as (23rd January 2026) with more children due to start in the next week and after Easter.

Fund raising has taken a back seat 2024- 2025 but we did finish the year with the annual Portishead Preschool concert in the church this is so well supported by our families the committee by selling raffle tickets, drinks and sweet treats.

Page 2

Portishead Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Financial Review

Financial Position

Financial results for the year

The funds report a loss this year of £96,616.19

Reserves Policy

Charity's policy on reserves

We have reserves to enable the charity to comply with lease requirements which state we would have to remove the Brampton building and make the ground ‘good’ should we close; cover redundancy; cover any unforeseen costs; and to repair the Brampton building.

Going Concern

Income for the year was a loss of £96,616.19, we understand this is a significant loss for the preschool however this loss was due to the closure of our Hilltop site. The Hilltop site had been costing the preschool money and did not have significant number of children starting in September 2025, we felt as a committee if we wanted to continue operating we would need to close this site. It was decided to offer all staff redundancy not just those at Hilltop to be fair. A large majority of the staff decided to take redundancy which resulted in costs of almost £60,000.

We do still have assets to the total of £186,139, part of these funds are earmarked in case we need to close the Brampton site, but also for ongoing improvements, such as the new bathroom we had installed this year, we are looking into further improvements. Due to staff changes this year we only made £1,537.50 through fundraising events which we are looking to improve on this year with another summer fair and various other activities. Our reserve’s and fundraising allow us to continue to provide this provision for the community and the running of the Preschool.

Structure, Governance and Management

Governing Document

Description of the Charity's trusts

The Charity is governed by the Pre-School Learning Alliance Constitution 2011 and is constituted under those guidelines. The Committee is nominated, seconded, and then voted on by members at the Annual General Meeting. With regards to Trustee recruitment, all parents are invited to become involved via newsletter, posters, email, and social media.

The committee are given an induction pack outlining their responsibilities and duties as a committee member. Committee members complete a DBS and EY2 to check their suitability and criminal record. Committee members are given the opportunity to attend training where applicable. We also have Safeguarding Policies in place. All members have access to these and all our policies. We work with North Somerset Early Years Team and local network of early years' provision.

Page 3

Portishead Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

27 Apr 2026

Mrs Charlotte Cains Trustee 27/04/2026

Page 4

Portishead Pre-School Accountant's Report For The Year Ended 31 August 2025

Accountant's report to the board of trustees on the preparation of the unaudited statutory accounts of Portishead Pre-School for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Portishead Pre-School for the year ended 31 August 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Statement of Financial Position and the related notes from the charity’s accounting records and from information and explanations which you have provided us with.

This report is made solely to the board of trustees of the charity, as a body, in accordance with our letter of engagement dated 01 December 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Portishead Pre-School , and state those matters that we have agreed to state to the board of trustees of the charity, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Portishead Pre-School and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Portishead Pre-School has kept sufficient accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus or deficit of the charity. You consider that Portishead Pre-School is exempt from the requirement to have a statutory audit or an independent examination for the year ended 31 August 2025.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27/04/2026

Nasa Accountants Limited 5th Floor Blok 1 Castle Park Bristol BS2 0JA

Page 5

Portishead Pre-School Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
Charitable activities:
Brampton
Hilltop
Other trading activities
5
Investments
6
EXPENDITURE ON:
Raising funds
8
Charitable activities:
8
Pre-School Operations
Governance costs
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
16		 2025
Unrestricted
funds
£
152,267
21,588
7,803
4,895
681		 2024
Unrestricted
funds
£
226,847
28,539
19,012
8,778
803
187,234 283,979
(1,039 )
(276,298 )
(6,513 )		 (2,095 )
(223,568 )
(6,215 )
(283,850 ) (231,878 )
(96,616 ) 52,101
(96,616 )
282,755		 52,101
230,654
186,139 282,755

The notes on pages 8 to 15 form part of these financial statements.

Page 6

Portishead Pre-School Statement of Financial Position As At 31 August 2025

Notes
FIXED ASSETS
Tangible Assets
12
CURRENT ASSETS
Debtors
13
Investments
14
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
15
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
16		 2025
Unrestricted
funds
£
34,016		 2024
Total
funds
£
32,798
34,016
766
-
160,603		 32,798
2,629
19,203
236,230
161,369
(9,246 )		 258,062
(8,105 )
152,123 249,957
186,139 282,755
186,139 282,755
186,139 282,755
186,139 282,755

For the year ended 31 August 2025, the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006.

The Members have not required the company to obtain an audit in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for:

(i) ensuring the company keeps accounting records which comply with Sections 386; and

(ii) preparing accounts which give a true and fair view if the state of affairs of the company as at the end of the financial year, and its profit or loss for the financial year, in accordance with the requirements of Section 393, and which otherwise comply with the requirements of the Companies Act relating to accounts,so far is applicable to the company.

The accounts have been prepared in accordance with the Charities SORP (FRS102) and the Charities Act 2011.

The financial statements were approved by the board of trustees on 27 April 2026 and were signed on its behalf by: 27 Apr 2026

Mrs Charlotte Cains

Trustee

The notes on pages 8 to 15 form part of these financial statements.

Page 7

Portishead Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Portishead Pre-School is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1180880 . The principal address is Brampton Preschool, Brampton Way, Portishead, Bristol, BS20 6YN.

2. Statement of Compliance

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charity is a Public Benefit Entity as defined by FRS 102.

3.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d).

3.3. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

3.4. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

There have been no restricted or designated funds received in the year.

3.5. Incoming Resources

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability

3.6. Donated Goods and Services

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured

3.7. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs can not be directly attributed to particular headings they are allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent and depreciation charges allocated on the portion of the assets use. Other support costs are allocated based on the spread of staff costs.

Page 8

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

3.8. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Computer Equipment

Straight line over 8 years Straight line over 3 years

3.9. Investments

Listed investments are measured at market value at the balance sheet date. Changes in value are included in the Statement of Financial Activities.

3.10. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.11. Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Accordingly the charity is potentially exempt from taxation in respect of income and capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

3.12. Pensions

The charity operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

3.13. Government Grant

Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the statement of financial activities over the useful life of the asset concerned.

All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.

3.14. Public benefit

The charity is a Public Benefit Entity

3.15. Deferred income

Deferred income represents amounts received for future periods and is released to Incoming resources in the period for which it has been received. Such income is only deferred when the donor specifies that the grant or donation must only be used in future account periods or the donor as imposed conditions which must be met before the charity has unconditional entitlement.

Page 9

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

3.16. Additional policies

Raising funds

There are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and these costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs

These include the costs attributed to the charities compliance with constitutional and statutory requirements including audit, strategic management and trustees meetings and reimbursed expenses.

Debtors

Short term debtors are measured at transaction price and are due from customers for services provided in the ordinary course of activities.

Creditors

Short term creditors are measured at transaction price and are obligations to pay for good or services that have been acquired in the ordinary course of activities from suppliers.

Staff numbers

There was one full time member of staff and an average of 11 part-time members of staff.

Staff banding

No employee received employee benefits or more than £60,000.

4. Income from Donations and Legacies

Donations and gifts
Grants		 2025
Unrestricted
funds
£
215
152,052		 2024
Total
funds
£
510
226,337
152,267 226,847

Page 10

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5. Income from Other Trading Activities

Fundraising events
Shop income
Snack income
Rental income (other trading activities)
.
Investment Income
Interest from other current asset investments - listed
.
Net Income/(Expenditure)
he net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned		 2025
Unrestricted
funds
£
1,538
-
1,242
2,115		 2024
Total funds
£
4,409
105
2,254
2,010
4,895 8,778
2025
Unrestricted
funds
£
681		 2024
Total
funds
£
803
2025
£
11,351		 2024
£
10,161

6. Investment Income

7. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

8. Analysis of Expenditure

Raising funds
Pre-School Operations
Governance costs
Raising funds
Pre-School Operations
Governance costs		 Activities
undertaken
directly
£
1,039
-
-		 Support
costs
(see note 9 )
£
-
276,298
6,513		 2025
Total
£
1,039
276,298
6,513
1,039 282,811 283,850
Activities
undertaken
directly
£
2,097
-
-		 Support
costs
(see note 9 )
£
(2 )
223,568
6,215		 2024
Total
£
2,095
223,568
6,215
2,097 229,781 231,878

Page 11

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

9. Support Costs

Employee costs:
Wages and salaries
Employers NI
Employers pensions - defined benefits scheme
Employees' redundancy costs
Staff training
Staff expenses
Premises expenses:
Rent
Rates
Light and heat
Water rates
Repairs and maintenance
Cleaning
Other premises costs
General administration:
Printing, postage and stationery
Postage
Advertising and marketing costs
Telecommunications and data costs
Sundry expenses
Play equipment
Depreciation:
Depreciation
Governance costs:
Accountancy fees
Legal fees
Insurance (governance costs)
IT, Subscriptions, Loss on listed investment (governance costs)
Raising
funds
£
Employee costs:
Wages and salaries
-
Employers NI
-
Employers pensions - defined benefits scheme
-
Staff training
-
Staff expenses
-
Premises expenses:		 Pre-School
Operations
£
170,727
4,685
5,337
59,462
491
80
6,347
569
2,809
509
5,081
788
439
186
19
1,269
4,664
13
1,472
11,351
-
-
-
-		 Governance
costs
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,434
505
1,327
1,247		 2025
Total
£
170,727
4,685
5,337
59,462
491
80
6,347
569
2,809
509
5,081
788
439
186
19
1,269
4,664
13
1,472
11,351
3,434
505
1,327
1,247
276,298 6,513 282,811
Pre-School
Operations
£
172,506
4,304
3,062
349
1,076		 Governance
costs
£
-
-
-
-
-		 2024
Total
£
172,506
4,304
3,062
349
1,076

...CONTINUED

Page 12

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

Rent
Rates
Light and heat
Water rates
Repairs and maintenance
Cleaning
Other premises costs
General administration:
Printing, postage and stationery
Postage
Advertising and marketing costs
Telecommunications and data costs
Other office costs
Sundry expenses
Play equipment
Depreciation:
Depreciation
Governance costs:
Accountancy fees
Legal fees
Insurance (governance costs)
IT, Subscriptions, Loss on listed investment (governance
costs)		 -
-
-
-
-
-
-
-
-
-
-
-
(2)
-
-
-
-
-
-		 10,107
569
3,547
921
4,158
1,088
465
584
12
396
5,323
99
127
4,714
10,161
-
-
-
-		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,290
428
1,484
13		 10,107
569
3,547
921
4,158
1,088
465
584
12
396
5,323
99
125
4,714
10,161
4,290
428
1,484
13
(2 ) 223,568 6,215 229,781

10. Staff Costs

Staff costs were as follows:

taff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
230,189
4,685
5,337
240,211		 2024
£
172,506
4,304
3,062
179,872

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

11. Average Number of Employees

Average number of employees during the year was: 12 (2024: 12)

Page 13

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

12. Tangible Assets

12.
Tangible Assets
Cost
As at 1 September 2024
Additions
As at 31 August 2025
Depreciation
As at 1 September 2024
Provided during the period
As at 31 August 2025
Net Book Value
As at 31 August 2025
As at 1 September 2024
13.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
14.
Current Asset Investments
Listed investments
15.
Creditors: Amounts Falling Due Within One Year
Trade creditors
PAYE control
Wages control
Pensions control
Accruals		 Land &
Property
Leasehold
£
78,202
12,570
Computer
Equipment
£
1,168
-		 Total
£
79,370
12,570
90,772 1,168 91,940
45,409
11,347
1,163
5		 46,572
11,352
56,756 1,168 57,924
34,016 - 34,016
32,793 5 32,798
2025
£
150
616
766
2025
£
-
2025
£
4,673
3,333
-
-
1,240
9,246		 2024
£
1,413
1,216
2,629
2024
£
19,203
2024
£
2,900
-
1,080
577
3,548
8,105

Page 14

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

16. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1
September
2024
£
282,755		 Income
£
187,234		 Expenditure
£
(283,850 )		 As at 31
August 2025
£
186,139
282,755 187,234 (283,850 ) 186,139
As at 1
September
2023
£
230,654		 Income
£
283,979		 Expenditure
£
(231,878 )		 As at 31
August 2024
£
282,755
230,654 283,979 (231,878 ) 282,755

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

18. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 15

Portishead Pre-School Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations from individuals
Government Grants
Charitable Activities:
Brampton
Income from charitable activities
Hilltop
Income from charitable activities
Other trading activities
Fundraising events
Shop income
Snack income
Rental income (other trading activities)
Investments
Interest from other current asset investments - listed
EXPENDITURE ON:
Raising funds
Snack costs
Staging fundraising events
Sundry expenses
Charitable Activities:
Pre-School Operations
Wages and salaries
Employers NI
Employers pensions - defined benefits scheme
Employees' redundancy costs
Staff training
Staff expenses
Rent
Rates
Light and heat
Water rates		 2025
Total
funds
£
215
152,052		 2024
Total
funds
£
510
226,337
226,847
28,539
28,539
19,012
19,012
4,409
105
2,254
2,010
8,778
803
803
283,979
(1,408)
(689)
2
(2,095)
(172,506)
(4,304)
(3,062)
-
(349)
(1,076)
(10,107)
(569)
(3,547)
(921)
...CONTINUED
152,267
21,588
21,588
7,803
7,803
1,538
-
1,242
2,115
4,895
681
681
187,234
(1,009)
(30)
-
(1,039)
(170,727)
(4,685)
(5,337)
(59,462)
(491)
(80)
(6,347)
(569)
(2,809)
(509)

Page 16

Portishead Pre-School Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025

Repairs and maintenance
Cleaning
Other premises costs
Printing, postage and stationery
Postage
Advertising and marketing costs
Telecommunications and data costs
Other office costs
Sundry expenses
Play equipment
Depreciation
Governance costs
Accountancy fees
Legal fees
Insurance (governance costs)
IT, Subscriptions, Loss on listed investment (governance costs)
NET (EXPENDITURE)/INCOME		 (5,081)
(788)
(439)
(186)
(19)
(1,269)
(4,664)
-
(13)
(1,472)
(11,351)		 (4,158)
(1,088)
(465)
(584)
(12)
(396)
(5,323)
(99)
(127)
(4,714)
(10,161)
(276,298)
(3,434)
(505)
(1,327)
(1,247)		 (223,568)
(4,290)
(428)
(1,484)
(13)
(6,513) (6,215)
(283,850) (231,878)
(96,616) 52,101

Page 17

Issuer

NASA Accountants Ltd

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Charity registration number: 1180880

PORTISHEAD PRE-SCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Nasa Accountants Limited 5th Floor Blok 1 Castle Park Bristol BS2 0JA

Portishead Pre-School Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—4
Accountant's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8—15
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 16—17

Portishead Pre-School Reference and Administrative Details For The Year Ended 31 August 2025

Trustees Mrs Abigail Aldridge - Chair
Mrs Charlotte Cains - Treasurer
Mrs Sarah Farthing - Trustee
Mrs Chloe Bailey - Secretary (resigned 01/09/2025)
Ms Caroline Millet - Trustee (appointed 01/10/2024)
Charity Number 1180880
Principal Address Brampton Preschool
Brampton Way
Portishead
Bristol
BS20 6YN
Accountants Nasa Accountants Limited
5th Floor Blok
1 Castle Park
Bristol
BS2 0JA
Independent Examiner Glenda Hagger Accountancy Services Ltd
Toad House, Brockley Way, Claverham. BS49 4PA
Solicitors Ince Metcalfe's
Combe House, Combe Road, Portishead,BS20 6BJ

Page 1

Portishead Pre-School

Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

Summary of the objects of the Charity

To provide a pre-school provision to children and families in the Portishead area subject to availability of places and according to our current Administration Policy and Ofsted registration and requirements.

Summary of the main activities undertaken for the public benefit in relation to these objects

Our main funding is through North Somerset Council. With this funding we aim to provide a nurturing, enabling and safe environment in which to learn.

At the time of collating this report, the charity employs 8 members of staff and 2 supply staff. Ongoing training is provided to enable staff to educate the local children of the area.

Additional details of objectives and activities

Volunteers enable this provision to continue. The committee are the business managers of the charity; without their commitment and time the Pre-school would close. Parents and carers give their time to the Pre-school by assisting at the settings and at fundraising events. They are the support network.

Public Benefit

The charity is a Public Benefit Entity.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Summary of the main achievements of the Charity during the year

This academic year it was decided to close Hilltop preschool, this has been a hard decision. This was decided because of the very low numbers of children attending.

Voluntary redundancy was given to all staff to try and make this a fair to all staff.

2 staff chose to continue working at our Brampton site both members of staff have had promotions. We have had to employ new staff, a manager and two preschool practitioners. The new team has gelled well and the manager has lots of new ideas to continue enhancing the children’s learning and development.

To introduce our new team to our families we had two open afternoons before the start of term so everyone could meet. These afternoons were very successful. Families were offered to attend one or both and we also treated these as settling in sessions. This was very successful and we plan to do the same for September 2026.

This academic year (2025 – 2026) we have 2 children with SEND needs that are all receiving funding. With this funding it means these children are able to receive 1:1 support both children are making progress because of this. Our staff are amazing at supporting and enhancing these children’s development. One of these children is being assessed for autism. The other child is developing below their age. This child also attends Spring Board (Another charity child setting) Our Preschool setting has made connections with Spring Board (Special Needs setting) to help support the child, parents and all staff from both settings are working on the same targets for this child. This provides good consistent support for the child in both settings.

With all our changes that have happened our Preschool have continued to go above and beyond to give the children such a rich and exciting learning experience where children can thrive in all areas of development.

At the moment our Preschool is going from strength to strength and even with all the staff changes we are still taking lots of enquiries and have new children started. This has meant that we have had to employ more staff to cover the ratios. We currently have 31 children registered with us of as (23rd January 2026) with more children due to start in the next week and after Easter.

Fund raising has taken a back seat 2024- 2025 but we did finish the year with the annual Portishead Preschool concert in the church this is so well supported by our families the committee by selling raffle tickets, drinks and sweet treats.

Page 2

Portishead Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Financial Review

Financial Position

Financial results for the year

The funds report a loss this year of £96,616.19

Reserves Policy

Charity's policy on reserves

We have reserves to enable the charity to comply with lease requirements which state we would have to remove the Brampton building and make the ground ‘good’ should we close; cover redundancy; cover any unforeseen costs; and to repair the Brampton building.

Going Concern

Income for the year was a loss of £96,616.19, we understand this is a significant loss for the preschool however this loss was due to the closure of our Hilltop site. The Hilltop site had been costing the preschool money and did not have significant number of children starting in September 2025, we felt as a committee if we wanted to continue operating we would need to close this site. It was decided to offer all staff redundancy not just those at Hilltop to be fair. A large majority of the staff decided to take redundancy which resulted in costs of almost £60,000.

We do still have assets to the total of £186,139, part of these funds are earmarked in case we need to close the Brampton site, but also for ongoing improvements, such as the new bathroom we had installed this year, we are looking into further improvements. Due to staff changes this year we only made £1,537.50 through fundraising events which we are looking to improve on this year with another summer fair and various other activities. Our reserve’s and fundraising allow us to continue to provide this provision for the community and the running of the Preschool.

Structure, Governance and Management

Governing Document

Description of the Charity's trusts

The Charity is governed by the Pre-School Learning Alliance Constitution 2011 and is constituted under those guidelines. The Committee is nominated, seconded, and then voted on by members at the Annual General Meeting. With regards to Trustee recruitment, all parents are invited to become involved via newsletter, posters, email, and social media.

The committee are given an induction pack outlining their responsibilities and duties as a committee member. Committee members complete a DBS and EY2 to check their suitability and criminal record. Committee members are given the opportunity to attend training where applicable. We also have Safeguarding Policies in place. All members have access to these and all our policies. We work with North Somerset Early Years Team and local network of early years' provision.

Page 3

Portishead Pre-School Trustees' Report (continued) For The Year Ended 31 August 2025

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

27 Apr 2026

Mrs Charlotte Cains Trustee 27/04/2026

Page 4

Portishead Pre-School Accountant's Report For The Year Ended 31 August 2025

Accountant's report to the board of trustees on the preparation of the unaudited statutory accounts of Portishead Pre-School for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Portishead Pre-School for the year ended 31 August 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Statement of Financial Position and the related notes from the charity’s accounting records and from information and explanations which you have provided us with.

This report is made solely to the board of trustees of the charity, as a body, in accordance with our letter of engagement dated 01 December 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Portishead Pre-School , and state those matters that we have agreed to state to the board of trustees of the charity, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Portishead Pre-School and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Portishead Pre-School has kept sufficient accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus or deficit of the charity. You consider that Portishead Pre-School is exempt from the requirement to have a statutory audit or an independent examination for the year ended 31 August 2025.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27/04/2026

Nasa Accountants Limited 5th Floor Blok 1 Castle Park Bristol BS2 0JA

Page 5

Portishead Pre-School Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
Charitable activities:
Brampton
Hilltop
Other trading activities
5
Investments
6
EXPENDITURE ON:
Raising funds
8
Charitable activities:
8
Pre-School Operations
Governance costs
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
16		 2025
Unrestricted
funds
£
152,267
21,588
7,803
4,895
681		 2024
Unrestricted
funds
£
226,847
28,539
19,012
8,778
803
187,234 283,979
(1,039 )
(276,298 )
(6,513 )		 (2,095 )
(223,568 )
(6,215 )
(283,850 ) (231,878 )
(96,616 ) 52,101
(96,616 )
282,755		 52,101
230,654
186,139 282,755

The notes on pages 8 to 15 form part of these financial statements.

Page 6

Portishead Pre-School Statement of Financial Position As At 31 August 2025

Notes
FIXED ASSETS
Tangible Assets
12
CURRENT ASSETS
Debtors
13
Investments
14
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
15
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
16		 2025
Unrestricted
funds
£
34,016		 2024
Total
funds
£
32,798
34,016
766
-
160,603		 32,798
2,629
19,203
236,230
161,369
(9,246 )		 258,062
(8,105 )
152,123 249,957
186,139 282,755
186,139 282,755
186,139 282,755
186,139 282,755

For the year ended 31 August 2025, the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006.

The Members have not required the company to obtain an audit in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for:

(i) ensuring the company keeps accounting records which comply with Sections 386; and

(ii) preparing accounts which give a true and fair view if the state of affairs of the company as at the end of the financial year, and its profit or loss for the financial year, in accordance with the requirements of Section 393, and which otherwise comply with the requirements of the Companies Act relating to accounts,so far is applicable to the company.

The accounts have been prepared in accordance with the Charities SORP (FRS102) and the Charities Act 2011.

The financial statements were approved by the board of trustees on 27 April 2026 and were signed on its behalf by: 27 Apr 2026

Mrs Charlotte Cains

Trustee

The notes on pages 8 to 15 form part of these financial statements.

Page 7

Portishead Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Portishead Pre-School is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1180880 . The principal address is Brampton Preschool, Brampton Way, Portishead, Bristol, BS20 6YN.

2. Statement of Compliance

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charity is a Public Benefit Entity as defined by FRS 102.

3.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d).

3.3. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

3.4. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

There have been no restricted or designated funds received in the year.

3.5. Incoming Resources

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability

3.6. Donated Goods and Services

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured

3.7. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs can not be directly attributed to particular headings they are allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent and depreciation charges allocated on the portion of the assets use. Other support costs are allocated based on the spread of staff costs.

Page 8

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

3.8. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Computer Equipment

Straight line over 8 years Straight line over 3 years

3.9. Investments

Listed investments are measured at market value at the balance sheet date. Changes in value are included in the Statement of Financial Activities.

3.10. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.11. Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Accordingly the charity is potentially exempt from taxation in respect of income and capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

3.12. Pensions

The charity operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

3.13. Government Grant

Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the statement of financial activities over the useful life of the asset concerned.

All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.

3.14. Public benefit

The charity is a Public Benefit Entity

3.15. Deferred income

Deferred income represents amounts received for future periods and is released to Incoming resources in the period for which it has been received. Such income is only deferred when the donor specifies that the grant or donation must only be used in future account periods or the donor as imposed conditions which must be met before the charity has unconditional entitlement.

Page 9

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

3.16. Additional policies

Raising funds

There are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and these costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs

These include the costs attributed to the charities compliance with constitutional and statutory requirements including audit, strategic management and trustees meetings and reimbursed expenses.

Debtors

Short term debtors are measured at transaction price and are due from customers for services provided in the ordinary course of activities.

Creditors

Short term creditors are measured at transaction price and are obligations to pay for good or services that have been acquired in the ordinary course of activities from suppliers.

Staff numbers

There was one full time member of staff and an average of 11 part-time members of staff.

Staff banding

No employee received employee benefits or more than £60,000.

4. Income from Donations and Legacies

Donations and gifts
Grants		 2025
Unrestricted
funds
£
215
152,052		 2024
Total
funds
£
510
226,337
152,267 226,847

Page 10

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5. Income from Other Trading Activities

Fundraising events
Shop income
Snack income
Rental income (other trading activities)
.
Investment Income
Interest from other current asset investments - listed
.
Net Income/(Expenditure)
he net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned		 2025
Unrestricted
funds
£
1,538
-
1,242
2,115		 2024
Total funds
£
4,409
105
2,254
2,010
4,895 8,778
2025
Unrestricted
funds
£
681		 2024
Total
funds
£
803
2025
£
11,351		 2024
£
10,161

6. Investment Income

7. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

8. Analysis of Expenditure

Raising funds
Pre-School Operations
Governance costs
Raising funds
Pre-School Operations
Governance costs		 Activities
undertaken
directly
£
1,039
-
-		 Support
costs
(see note 9 )
£
-
276,298
6,513		 2025
Total
£
1,039
276,298
6,513
1,039 282,811 283,850
Activities
undertaken
directly
£
2,097
-
-		 Support
costs
(see note 9 )
£
(2 )
223,568
6,215		 2024
Total
£
2,095
223,568
6,215
2,097 229,781 231,878

Page 11

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

9. Support Costs

Employee costs:
Wages and salaries
Employers NI
Employers pensions - defined benefits scheme
Employees' redundancy costs
Staff training
Staff expenses
Premises expenses:
Rent
Rates
Light and heat
Water rates
Repairs and maintenance
Cleaning
Other premises costs
General administration:
Printing, postage and stationery
Postage
Advertising and marketing costs
Telecommunications and data costs
Sundry expenses
Play equipment
Depreciation:
Depreciation
Governance costs:
Accountancy fees
Legal fees
Insurance (governance costs)
IT, Subscriptions, Loss on listed investment (governance costs)
Raising
funds
£
Employee costs:
Wages and salaries
-
Employers NI
-
Employers pensions - defined benefits scheme
-
Staff training
-
Staff expenses
-
Premises expenses:		 Pre-School
Operations
£
170,727
4,685
5,337
59,462
491
80
6,347
569
2,809
509
5,081
788
439
186
19
1,269
4,664
13
1,472
11,351
-
-
-
-		 Governance
costs
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,434
505
1,327
1,247		 2025
Total
£
170,727
4,685
5,337
59,462
491
80
6,347
569
2,809
509
5,081
788
439
186
19
1,269
4,664
13
1,472
11,351
3,434
505
1,327
1,247
276,298 6,513 282,811
Pre-School
Operations
£
172,506
4,304
3,062
349
1,076		 Governance
costs
£
-
-
-
-
-		 2024
Total
£
172,506
4,304
3,062
349
1,076

...CONTINUED

Page 12

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

Rent
Rates
Light and heat
Water rates
Repairs and maintenance
Cleaning
Other premises costs
General administration:
Printing, postage and stationery
Postage
Advertising and marketing costs
Telecommunications and data costs
Other office costs
Sundry expenses
Play equipment
Depreciation:
Depreciation
Governance costs:
Accountancy fees
Legal fees
Insurance (governance costs)
IT, Subscriptions, Loss on listed investment (governance
costs)		 -
-
-
-
-
-
-
-
-
-
-
-
(2)
-
-
-
-
-
-		 10,107
569
3,547
921
4,158
1,088
465
584
12
396
5,323
99
127
4,714
10,161
-
-
-
-		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,290
428
1,484
13		 10,107
569
3,547
921
4,158
1,088
465
584
12
396
5,323
99
125
4,714
10,161
4,290
428
1,484
13
(2 ) 223,568 6,215 229,781

10. Staff Costs

Staff costs were as follows:

taff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
230,189
4,685
5,337
240,211		 2024
£
172,506
4,304
3,062
179,872

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

11. Average Number of Employees

Average number of employees during the year was: 12 (2024: 12)

Page 13

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

12. Tangible Assets

12.
Tangible Assets
Cost
As at 1 September 2024
Additions
As at 31 August 2025
Depreciation
As at 1 September 2024
Provided during the period
As at 31 August 2025
Net Book Value
As at 31 August 2025
As at 1 September 2024
13.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
14.
Current Asset Investments
Listed investments
15.
Creditors: Amounts Falling Due Within One Year
Trade creditors
PAYE control
Wages control
Pensions control
Accruals		 Land &
Property
Leasehold
£
78,202
12,570
Computer
Equipment
£
1,168
-		 Total
£
79,370
12,570
90,772 1,168 91,940
45,409
11,347
1,163
5		 46,572
11,352
56,756 1,168 57,924
34,016 - 34,016
32,793 5 32,798
2025
£
150
616
766
2025
£
-
2025
£
4,673
3,333
-
-
1,240
9,246		 2024
£
1,413
1,216
2,629
2024
£
19,203
2024
£
2,900
-
1,080
577
3,548
8,105

Page 14

Portishead Pre-School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

16. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1
September
2024
£
282,755		 Income
£
187,234		 Expenditure
£
(283,850 )		 As at 31
August 2025
£
186,139
282,755 187,234 (283,850 ) 186,139
As at 1
September
2023
£
230,654		 Income
£
283,979		 Expenditure
£
(231,878 )		 As at 31
August 2024
£
282,755
230,654 283,979 (231,878 ) 282,755

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

18. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 15

Portishead Pre-School Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations from individuals
Government Grants
Charitable Activities:
Brampton
Income from charitable activities
Hilltop
Income from charitable activities
Other trading activities
Fundraising events
Shop income
Snack income
Rental income (other trading activities)
Investments
Interest from other current asset investments - listed
EXPENDITURE ON:
Raising funds
Snack costs
Staging fundraising events
Sundry expenses
Charitable Activities:
Pre-School Operations
Wages and salaries
Employers NI
Employers pensions - defined benefits scheme
Employees' redundancy costs
Staff training
Staff expenses
Rent
Rates
Light and heat
Water rates		 2025
Total
funds
£
215
152,052		 2024
Total
funds
£
510
226,337
226,847
28,539
28,539
19,012
19,012
4,409
105
2,254
2,010
8,778
803
803
283,979
(1,408)
(689)
2
(2,095)
(172,506)
(4,304)
(3,062)
-
(349)
(1,076)
(10,107)
(569)
(3,547)
(921)
...CONTINUED
152,267
21,588
21,588
7,803
7,803
1,538
-
1,242
2,115
4,895
681
681
187,234
(1,009)
(30)
-
(1,039)
(170,727)
(4,685)
(5,337)
(59,462)
(491)
(80)
(6,347)
(569)
(2,809)
(509)

Page 16

Portishead Pre-School Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025

Repairs and maintenance
Cleaning
Other premises costs
Printing, postage and stationery
Postage
Advertising and marketing costs
Telecommunications and data costs
Other office costs
Sundry expenses
Play equipment
Depreciation
Governance costs
Accountancy fees
Legal fees
Insurance (governance costs)
IT, Subscriptions, Loss on listed investment (governance costs)
NET (EXPENDITURE)/INCOME		 (5,081)
(788)
(439)
(186)
(19)
(1,269)
(4,664)
-
(13)
(1,472)
(11,351)		 (4,158)
(1,088)
(465)
(584)
(12)
(396)
(5,323)
(99)
(127)
(4,714)
(10,161)
(276,298)
(3,434)
(505)
(1,327)
(1,247)		 (223,568)
(4,290)
(428)
(1,484)
(13)
(6,513) (6,215)
(283,850) (231,878)
(96,616) 52,101

Page 17

Issuer

NASA Accountants Ltd

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Audit history log

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages		 Charity Name
Portishead Pre-School		 Charity Name
Portishead Pre-School		 Charity Name
Portishead Pre-School
31 August 2025 Charity no
(if any)		 1180880
1-2
(remember to include the page numbers of additional sheets)

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below) which gives me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 10 May 2026

Signed: M M Name: Glenda Hagger on behalf of Glenda Hagger Accountancy Services Ltd Relevant professional ICAEW; Chartered Accountant No. 8466257 qualification(s) or body (if any):

1

IER

Address: Toad House, Brockley Way,

Claverham,

North Somerset. BS49 4PA

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

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

As noted in the Trustees report, one of the sites was closed during the year to 31 August 2025.

The slim-lining of the organisation will hopefully lead to it becoming profitable again. There exist adequate reserves for the charity to continue in the short to medium term and the Committee are aware and watchful of the difficulties the organisation and industry faces.

2

IER