2025-08-31-accounts - Beetley And District Pre-School

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Charity registration number: 1181636

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

Beetley and District Pre-School Contents

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities	4
Statement of Financial Position	5
Notes to the Financial Statements	6—9
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	10—11

Beetley and District 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

The aims of the preschool are to enhance the developmentment and education of children primarily under statutory school age.

Reference and Administrative Details

Trustees

Ms Charlie Wood - Chair Ms Laura Harvey (appointed 07/10/2024) Ms Rebecca Reynolds Ms Zoe Lawrence Ms Danielle Edwards Ms Abigail Jenkins

Charity Number

1181636

Independent Examiner

Gascoynes Limited Gascoynes Gascoyne House Moseleys Farm Business Centre Fornham All Saints Suffolk IP28 6JY

Page 1

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

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

Ms Danielle Edwards Trustee Date

Page 2

Beetley and District Pre-School Independent Examiner's Report to the Trustees of Beetley and District Pre-School For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Beetley and District Pre-School (the Trust) for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

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

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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

Gascoynes Limited Date Gascoyne House Moseleys Farm Business Centre Fornham All Saints Suffolk IP28 6JY

Page 3

Beetley and District Pre-School Statement of Financial Activities For The Year Ended 31 August 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Investments 4 Other 5 EXPENDITURE ON: Raising funds 6 NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10	2025 Unrestricted funds £ 147,771 250 5,081	2024 Unrestricted funds £ 100,334 235 1,361
	153,102	101,930
	(136,514)	(109,151)
	16,588	(7,221)
	16,588 74,052	(7,221) 81,273
	90,640	74,052

The notes on pages 6 to 9 form part of these financial statements.

Page 4

Beetley and District Pre-School Statement of Financial Position As At 31 August 2025

Notes CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 10 On behalf of the board Ms Danielle Edwards Trustee Date	2025 Unrestricted funds £ 90,640	2024 Total funds £ 74,052
	90,640 90,640	74,052 74,052
	90,640	74,052
	90,640	74,052
	90,640	74,052
	90,640	74,052

The notes on pages 6 to 9 form part of these financial statements.

Page 5

Beetley and District Pre-School Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Beetley and District Pre-School is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1181636. The principal address is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

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

2.2. Incoming Resources

2.3. 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. Income from Donations and Legacies

Donations and gifts: Funding and Fees Other: Refundable Deposits Receeived (net) Fund Raising Clothing & Towels Beetley Bears Buds and Blooms	2025 Unrestricted funds £ 144,290 50 3,201 119 111 -	2024 Unrestricted funds £ 94,541 176 4,743 179 655 40
	147,771	100,334

4. Investment Income

Bank interest receivable . Other Income Donations Received	2025 Unrestricted funds £ 250	2024 Unrestricted funds £ 235
	2025 Unrestricted funds £ 5,081	2024 Unrestricted funds £ 1,361

5. Other Income

Page 6

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

6. Analysis of Expenditure Raising funds Raising funds 7. Direct Costs Fundraising activities: Staging fundraising events Cloting - Uniforms and polo shirts Cost of goods sold: Photocopying expeses Council rates Equipment and crafts Cleaning costs Water Miscellaneous Staff training and DBS Ground rent Refreshments Employee costs: Wages and salaries General administration: Repairs, renewals and maintenance Insurance Data and telecommunications costs Printing, postage and stationery Subscriptions	2025 Activities undertaken directly (see note 7) £ 136,514
	2024 Activities undertaken directly (see note 7) £ 109,151
	2025 Raising funds £ 375 472 1,085 939 1,260 529 3,770 2,303 541 645 84 119,769 566 1,109 697 17 2,353
	136,514

Page 7

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

Fundraising activities: Staging fundraising events Cloting - Uniforms and polo shirts Electricity Family and Our School Apps Net trip costs Accounting fees Cost of goods sold: Photocopying expeses Council rates Equipment and crafts Cleaning costs Water Staff training and DBS Ground rent Refreshments Employee costs: Wages and salaries General administration: Repairs, renewals and maintenance Insurance Data and telecommunications costs Printing, postage and stationery Subscriptions	2024 Raising funds £ 739 570 2,445 2,146 342 160 851 579 1,303 797 213 202 860 488 93,743 386 1,003 794 381 1,149
	109,151

Fundraising activities:
Staging fundraising events
Cloting - Uniforms and polo shirts
Electricity
Family and Our School Apps
Net trip costs
Accounting fees
Cost of goods sold:
Photocopying expeses
Council rates
Equipment and crafts
Cleaning costs
Water
Staff training and DBS
Ground rent
Refreshments
Employee costs:
Wages and salaries
General administration:
Repairs, renewals and maintenance
Insurance
Data and telecommunications costs
Printing, postage and stationery
Subscriptions

2024
Raising
funds
£
739
570
2,445
2,146
342
160
851
579
1,303
797
213
202
860
488
93,743
386
1,003
794
381
1,149

109,151

8. Staff Costs
Staff costs were as follows:
	2025	2024
	£	£
Wages and salaries	119,769	93,743

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

9. Average Number of Employees

Average number of employees during the year was: 9 (2024: 7)

Page 8

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

10. Movement in Funds

As at 1 September 2024 £ 74,052	Income £ 153,102	Expenditure £ (136,514)	As at 31 August 2025 £ 90,640
74,052	153,102	(136,514)	90,640
As at 1 September 2023 £ 81,273	Income £ 101,930	Expenditure £ (109,151)	As at 31 August 2024 £ 74,052
81,273	101,930	(109,151)	74,052

11. 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.

12. Related Party Disclosures

One trustee director received reimbursements totalling £84.10 for purchases made on behalf of the Preschool. No other payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

Page 9

Beetley and District Pre-School Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Funding and Fees Refundable Deposits Receeived (net) Fund Raising Clothing & Towels Beetley Bears Buds and Blooms Investments Bank interest receivable Other Donations Received EXPENDITURE ON: Raising funds Photocopying expeses Council rates Equipment and crafts Cleaning costs Water Miscellaneous Staff training and DBS Ground rent Refreshments Staging fundraising events Cloting - Uniforms and polo shirts Electricity Family and Our School Apps Net trip costs Accounting fees Wages and salaries Repairs, renewals and maintenance Insurance	2025 Total funds £ 144,290 50 3,201 119 111 -	2024 Total funds £ 94,541 176 4,743 179 655 40 100,334 235 235 1,361 1,361 101,930 (851) (579) (1,303) (797) (213) - (202) (860) (488) (739) (570) (2,445) (2,146) (342) (160) (93,743) (386) (1,003) ...CONTINUED
	147,771 250
	250 5,081
	5,081
	153,102 (1,085) (939) (1,260) (529) (3,770) (2,303) (541) (645) (84) (375) (472) - - - - (119,769) (566) (1,109)

Page 10

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

Data and telecommunications costs Printing, postage and stationery Subscriptions NET INCOME/(EXPENDITURE)	(697) (17) (2,353)	(794) (381) (1,149)
	(136,514)	(109,151)
	(136,514)	(109,151)
	16,588	(7,221)

Page 11