Registered number: CE017101 Charity number: 1182861
Pavilion Pre-School (Aigburth)
INDEPENDENTLY EXAMINED ACCOUNTS FOR THE YEAR ENDED 31/08/2025
Prepared By: Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
Pavilion Pre-School (Aigburth)
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2025
TRUSTEES
Rachel Howey (appointed 9 July 2025) Christopher Barlow Lara Novak Alessandra Toti Christopher Alcock Lisa Hampton Cara Edwards (resigned) Sarah Rylands (Chair)
REGISTERED OFFICE
50 Dundonald Road Aigburth Liverpool L17 0AF
COMPANY NUMBER
CE017101
CHARITY NUMBER 1182861
BANKERS
HSBC
INDEPENDENT EXAMINER - Julie Guinan FCCA
Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
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Pavilion Pre-School (Aigburth)
ACCOUNTS FOR THE YEAR ENDED 31/08/2025
| CONTENTS | |
|---|---|
| Page | |
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Accounts | 11 to 19 |
| Detailed Statement of Financial Activities | 20 |
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Pavilion Pre-School (Aigburth)
FOR THE YEAR ENDED 31/08/2025
TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31/08/2025
PRINCIPAL ACTIVITIES
The charity's principal activities are the provision of high-quality early years education and childcare through the operation of a community pre-school, as well as wraparound care services including breakfast and after-school clubs.
STRUCTURE GOVERNANCE AND MANAGEMENT
Pavilion Pre-School Aigburth was constituted by Constitution and became a registered CIO - ASSOCIATION Registered 08 Apr 2019 Charity Number 1182861 (previous unincorporated charity number 518169) CE 017101.
The financial statements have been prepared in accordance with the charity's Constitution, the Charities Act 2011, and 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).
The charity was established under a Constitution which established objects and powers of the charity and it is governed under its Constitution.
The charity has a board of trustees who plan to meet at least once a term across the academic year to oversee the general management and operation of the charity via the management team, discuss any financial, employment, legal or statutory requirements, plus discuss fundraising initiatives.
Trustees work in partnership with Wirehouse Employer Services when needed for employment and Health and Safety advice.
The day to day operations management is carried out by the Operations Manager, Suzanne MacGregor and the pre-school and wraparound provision staff.
Staff are remunerated based upon experience and roles at market rates.
The trustees approve policy which is then implemented by the staff. The charity works to a business plan and strategy to focus on the delivery of its objectives. In setting policy the trustees and management give due consideration to guidelines issued by the Charity Commission regarding public benefit.
New trustees go through a period of induction involving being provided with copies of the constitution, financial statements, relevant policies and business plans and reports to enable them to achieve an effective introduction to the charity. New trustees have an opportunity to meet the board and staff and to familiarize themselves with the organisation.
The charity's trustees are volunteers and do not receive remuneration for their services as trustees.
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Pavilion Pre-School (Aigburth)
FOR THE YEAR ENDED 31/08/2025
TRUSTEES' REPORT
At the AGM the committee members step down and new trustees are nominated and elected. The minimum number of trustees is 5 the maximum is 12.
Section 16 of the constitution states that trustees can only serve for 5 consecutive years but can be reappointed after a gap of at least 1 year.
The Charity seeks to have a wide range of skills and experience on its Committee, contained within a small number of individuals.
Applications are welcome from potential Committee members regardless of, for example, ethnic origin or disability.
Pavilion Pre-school is a community pre-school, its members consist of families attending the setting, past/present, staff and affiliate members. We hold an AGM each year and all members are invited to attend.
Officer posts are nominated and elected at the 1st trustee meeting. No trustees are paid for their contributions. All Trustees require an enhanced DBS certificate and signed confidentiality agreements, as well as registering for an EY2 via OFSTED's online portal.
OBJECTS OF THE CHARITY
Pavilion Pre-School Aigburth works for the public benefit having as its objects the development and education of children and young people in particular by:
1) Promoting their care and safety,
2) Promoting their education and promoting parental involvement,
3) Promoting their health and wellbeing,
4) Providing services to support them and their families and carers,
5) Providing services to individuals holding membership of the CIO,
Pavillion Pre-School aims to enhance the development and education of children primarily under statutory school age by:
A. Providing a safe, stimulating, and nurturing environment where children can learn through play, explore their curiosity, and develop socially, emotionally, physically, and intellectually, working in partnership with parents and carers to support each child's individual needs and promote a lifelong love of learning.
B. Providing high-quality wraparound care for children from within our local community, offering a safe, nurturing, and inclusive environment where every child can thrive. Our breakfast and after-school clubs support families by promoting children's well-being, independence, and social development through engaging activities that complement their school day and encourage a sense of belonging.
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Pavilion Pre-School (Aigburth)
FOR THE YEAR ENDED 31/08/2025
TRUSTEES' REPORT
C.Compliance with the EYFS statutory Framework 2024 and LA framework including Liverpool Safeguarding Children Partnership.
REVIEW OF ACHIEVEMENTS AND PERFORMANCE
The Charity continued to provide early years education and wraparound childcare through 2024-25 for the local community.
The Charity completed the process of transferring assets from Charity number 518169 to Charity 1182861. The Charity was successful in receiving grant funding towards the legal fees incurred.
Breakfast and After School Clubs were successful in obtaining grant funding to extend the opening hours of the after school club to 18.00 pm providing much needed support to busy working parents.
The Charity continued to support students undertaking the Duke of Edinburgh Award.
The Charity welcomed 3 volunteers from the local community.
The Charity welcomed students from the local community who undertook work experience in the pre-school. A number of new Trustees were appointed.
The Charity held a Christmas Fair/Party for the local community raising much needed funds.
Breakfast and After School Clubs employed three students from a local university to provide cover on a casual basis.
Applied for and was awarded a Winter Fuel Grant from Liverpool City Council. Reviewed and restructured the management team and created the new role of Operations Manager to oversee all of the charity's operations.
Invested in a new garden classroom to facilitate sensory sessions for children with additional needs. Some of the cost has been offset following the awarding of a grant from the Local Authority for Special Educational Needs purposes.
Invested in new hard landscaping providing further opportunities for play.
PUBLIC BENEFIT
Pavillion Pre-school delivers public benefit through the development and education of children and young people in the area it serves, We provide a safe, fun and stimulating environment for children and their families.
FINANCIAL REVIEW
Total Incoming resources were £317,055 (2024 £286,423) being £307,898 on the general unrestricted fund (2024 £286,423) and £9,157 on the restricted fund (2024 £nil).
Total Outgoing resources were £306,745 (2024 £274,917) being £286,558 on the general unrestricted fund (2024 £263,887) and £20,187 on the restricted fund (2024 £11,030).
The Balances on the Funds at 31 August 2025 total £464,177 (2024 £453,867) being £125,595 on the general unrestricted fund (2024 £104,255 ) and £338,582 on restricted capital funds invested in fixed assets (2024 £349,612).
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Pavilion Pre-School (Aigburth)
FOR THE YEAR ENDED 31/08/2025
TRUSTEES' REPORT
RISK MANAGEMENT
For each activity we produce a detailed risk assessment. Monitoring of the identified risks is in place and the regularity of review is established.
RESERVES POLICY
The Charity will endeavour to provide for financial stability and sustainability by maintaining a free reserve representing 6 months running costs. At 31 August 2025 free reserves were £86,727 and the Trustees continue to develop a reserve for sustainability. The trustees continue to review the reserves policy to meet the needs of activities.
VOLUNTEERS
Volunteers are a valuable resource for the Charity. This includes the Trustees, individuals undertaking work placement opportunities, regular volunteers in the Pre-school and breakfast and after school club helping the children as well as community volunteers for gardening and general maintenance.
TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Charity Law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law).
Under Charity Law the trustees must not approve the financial statements until they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net incoming or outgoing resources of the charity for that period.
In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
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Pavilion Pre-School (Aigburth)
FOR THE YEAR ENDED 31/08/2025
TRUSTEES' REPORT
-
observe the methods and principles in the charities SORP;
-
make judgments and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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 names of the Trustees who held office during the year are noted on page 1.
APPROVAL
The report was prepared in accordance with the Charities Act 2011 and Statement of Recommended Practice FRS102 Accounting and Reporting by Charities.
This report was approved by the Board of Trustees on 28/05/2026
Sarah Rylands (Chair) Trustee
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Pavilion Pre-School (Aigburth)
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31/08/2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAVILION PRE-SCHOOL (AIGBURTH)
I report on the accounts of the charity for the year ended 31/08/2025 .
RESPONSIBILITIES AND BASIS OF REPORT
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
INDEPENDENT EXAMINERS STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content 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.
................................................... Independent Examiner Julie Guinan FCCA
Date: 28/05/2026
Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH 0151 709 7797
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Pavilion Pre-School (Aigburth)
Statement of Financial Activities for the year ended 31/08/2025
| Income Income from generated funds Income from Investments Income from charitable activities Total Income Expenses Costs of generating funds Expenditure on Charitable activities Total Expenses Net Income Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestricted funds £ 951 306,947 307,898 286,558 286,558 21,340 21,340 104,255 125,595 |
Restricted funds £ - 9,157 9,157 20,187 20,187 (11,030) (11,030) 349,612 338,582 |
2025 Total £ 951 316,104 317,055 306,745 306,745 10,310 10,310 453,867 464,177 |
2024 Total £ 550 285,873 |
|---|---|---|---|---|
| 286,423 | ||||
| 274,917 | ||||
| 274,917 | ||||
| 11,506 | ||||
| 11,506 442,361 |
||||
| 453,867 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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| Pavilion Pre-School (Aigburth) | 2024 £ 380,468 73,399 |
|||
|---|---|---|---|---|
| BALANCE SHEET AT 31/08/2025 Notes FIXED ASSETS Tangible assets 5 CURRENT ASSETS Debtors (amounts falling due within one year) 6 Cash at bank and in hand CREDITORS: Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES RESERVES Unrestricted funds 8 General fund Restricted funds 9 |
8,133 92,493 100,626 13,900 |
2025 £ 377,451 86,726 464,177 125,595 338,582 464,177 |
1,110 79,103 80,213 6,814 |
|
| 453,867 | ||||
| 104,255 349,612 |
||||
| 453,867 |
Approved by the board of trustees on 28/05/2026 and signed on their behalf by
Sarah Rylands (Chair) Trustee
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Pavilion Pre-School (Aigburth)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/08/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The charity is not registered for value added tax.
1c. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charity and are recognised accordingly.
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Pavilion Pre-School (Aigburth)
1e. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildings straight line 2% Fixtures and Fittings straight line 15%
1g. Pension Costs
The charity operates a defined contribution pension scheme. The pension charge represents the amounts payable by the charity to the fund in respect of the year.
1h. Turnover
Turnover represents the invoiced value of goods and services supplied by the charity, net of value added tax and trade discounts.
1i. Recognition Of Income
Items of income are recognised and included in the accounts when all of the following are met: (1) The charity has entitlement to the funds; (2) Any performance conditions attached to the income have been met or are fully within the control of the charity; (3) There is sufficient certainty that receipt of the income is considered probable and (4) The amount can be measured reliably.
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Pavilion Pre-School (Aigburth)
1j. Policy For The Preparation Of Accounts
At the time of preparing accounts the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to operate the going concern basis of accounting in the preparation of accounts.
1k. Policy For Cash At Bank And In Hand
Cash at bank and in hand includes cash and short term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1l. Policy For Creditors And Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value amount after allowing for any discount due.
1m. Policy For Financial Instruments
The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
1n. Policy For Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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Pavilion Pre-School (Aigburth)
2. DIRECTORS AND EMPLOYEES
| Particulars of employees (including directors) are shown below: Employee costs during the year amounted to: Wages and salaries Social security costs Pension costs The average weekly numbers of employees during the year were as follows: Management and administration No Trustee received any remuneration for their services as a Trustee. |
2025 £ 232,487 4,495 3,341 240,323 2025 No. 21 21 |
2024 £ 221,168 3,015 2,848 |
|---|---|---|
| 227,031 | ||
| 2024 No. 19 |
||
| 19 | ||
3. EMPLOYEES
2025 2024 No. No. Average number of employees 21 19 No Trustee received any remuneration for their services as a Trustee.
4. PENSION CONTRIBUTIONS
| Pension contributions | 2025 £ 3,341 3,341 |
2024 £ 2,848 |
|---|---|---|
| 2,848 |
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Pavilion Pre-School (Aigburth)
5. TANGIBLE FIXED ASSETS
| Land And |
Fixtures | ||
|---|---|---|---|
| Buildings | and Fittings |
Total | |
| £ | £ | £ | |
| Cost | |||
| At 01/09/2024 | 399,886 | 30,203 | 430,089 |
| Additions | 9,105 | 578 | 9,683 |
| At 31/08/2025 | 408,991 | 30,781 | 439,772 |
| Depreciation | |||
| At 01/09/2024 | 31,967 | 17,654 | 49,621 |
| For the year | 8,180 | 4,520 | 12,700 |
| At 31/08/2025 | 40,147 | 22,174 | 62,321 |
| Net Book Amounts | |||
| At 31/08/2025 | 368,844 | 8,607 | 377,451 |
| At 31/08/2024 | 367,919 | 12,549 | 380,468 |
| Land held by Pavilion Pre-School (Aigburth) Charity number 518169 was transferred to Pavilion Pre-School | (Aigburth) Charity Number | ||
| 1182861. |
6. DEBTORS
| 6. DEBTORS Amounts falling due within one year: Trade debtors Other debtors |
2025 £ 2,225 5,908 8,133 |
2024 £ 1,110 - |
|---|---|---|
| 1,110 |
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Pavilion Pre-School (Aigburth)
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Trade creditors Taxation and social security Other creditors |
2025 £ 10,721 - 3,179 13,900 |
2024 £ 2,880 853 3,081 |
| 6,814 |
8. UNRESTRICTED FUNDS
| General fund | Brought forward £ 104,255 104,255 |
Incoming resources £ 307,898 307,898 |
Outgoing resources £ (286,558) (286,558) |
Transfers £ - - |
Carried forward £ 125,595 |
|---|---|---|---|---|---|
| 125,595 |
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Pavilion Pre-School (Aigburth)
9. RESTRICTED FUNDS
| Eleanor Rathbone Trust Capital Fund The Foyle Foundation Capital Fund Sundry Capital Donations Power to Change Groundwork UK Funds Transferred from Unincorporated Charity SENIF Grant LCC Heating Grant LCVS SPF Resilience Fund |
Brought forward £ 4,439 8,611 2,439 150,927 888 182,308 - - - 349,612 |
Incoming resources £ - - - - - - 3,257 500 5,400 9,157 |
Outgoing resources £ (140) (272) (77) (4,761) (28) (5,752) (3,257) (500) (5,400) (20,187) |
Transfers £ - - - - - - - - - - |
Carried forward £ 4,299 8,339 2,362 146,166 860 176,556 - - - |
|---|---|---|---|---|---|
| 338,582 |
Eleanor Rathbone Trust Capital Fund
Grant funding for Big Build project
The Foyle Foundation Capital Fund
Grant funding for Big Build project
Sundry Capital Donations
Donations towards Big Build project
Power to Change
Grant funding for Big Build project
Groundwork UK
Grant funding for Big Build project
Funds Transferred from Unincorporated Charity
Grant funding for Big Build project
SENIF Grant
Funds for SEND resources
LCC Heating Grant
Funds towards heating costs
LCVS SPF Resilience Fund
Funds towards legal costs to transfer title
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Pavilion Pre-School (Aigburth)
10. RELATED PARTY TRANSACTIONS
There are no related party transactions to disclose.
11. ANALYSIS OF RESOURCES EXPENDED
| Educational Activities and Materials Insurance and HR Premises Staff Costs Administration Governance Depreciation |
2025 22,038 6,129 11,854 240,057 12,581 1,387 12,699 306,745 |
2024 10,382 5,136 12,543 226,264 6,962 1,200 12,430 274,917 |
|---|---|---|
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Pavilion Pre-School (Aigburth)
12. INCOMING RESOURCES
| Liverpool City Council Funding for Pre-School Activity and Heating Grant Fees Snack Charges Clubs Registration Fees SENIF Grant Room Hire, Fundraising and Uniform Bank Interest LCVS UK SPF Resilience Fund |
2025 168,909 9,815 14,533 111,850 680 3,257 1,661 950 5,400 317,055 |
2024 147,005 16,335 10,837 109,765 590 - 1,341 550 - 286,423 |
|---|---|---|
13. NET ASSETS BY FUND
| Tangible Fixed Assets Net Current Assets |
Unrestricted Funds 38,869 86,726 125,595 |
Restricted Funds 338,582 - 338,582 |
Total Funds 377,451 86,726 464,177 |
|---|---|---|---|
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