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: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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| |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** |**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total 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