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2025-08-31-accounts

Hanham Toddlers Pre School

Hanham Toddlers Pre School Charity No. 1193539 Trustees' Report and Unaudited Accounts 31 August 2025

Hanham Toddlers Pre School

Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 10
Detailed Statement of Financial Activities 11 to 12

Hanham Toddlers Pre School Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1193539

Trustees

The following trustees served during the year:

Kirsty Ricketts (resigned 31 August 2025) Lorraine Bunting Chair Nicola Thomas

Nicola Bowman

Dawn Thornton

Sally Rouch

Robin Madder (appointed 4 February 2025)

Independent Review

Chris White 1 Copley Court Hanham Bristol BS15 3SH

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Sally Rouch Rob Madder

Trustee Trustee 13 January 2026

2

Hanham Toddlers Pre School Independent Examiners Report Independent Examiner's Report to the trustees of Hanham Toddlers Pre School

I report to the trustees on my examination of the financial statements of Hanham Toddlers Pre School for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (’the Act’). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements 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 examiner’s statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of the ICAEW.

I have completed my examination. I can 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:

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 financial statements to be reached.

Christopher White ACA 1 Copley Court Hanham Bristol BS15 3SH 13 January 2026

3

Hanham Toddlers Pre School

Statement of Financial Activities for the year ended 31 August 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
466,524
31,317
1,568		 Total funds
2025
£
466,514
31,317
1,568		 Total funds
2024
£
311,535
60,917
1.030
499,399
3,347
429,578		 499,399
3,347
429,578		 373,482
1,280
350,982
432,925
-		 432,925
-		 352,262
-
66,474
-		 66,474
-		 21,220
-
66,474
-		 66,474 21,220
-
66,474
97,405		 66,474
97,405		 21,220
76,185
163,870 163,879 97,405

4

Hanham Toddlers Pre School

Balance Sheet at 31 August 2025

Charity No. 1193539
Charity No. 1193539
Current assets
Cash at bank and in hand
Creditors amounts falling due within one year
Accruals and deferred income
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
9
Unrestricted funds
General funds
9
Reserves
Total funds		 2025
£
171,530
(7,651)
163,879
163,879
163,879
163,879
163,879
-

163,879
163,879
163,879		 2024
£
176,143
(78,738)
97,405
97,405
97,405
97,405
97,405
-
97,405
97,405
76,185

Approved by the trustees on 13 January 2026

And signed on their behalf by:

Sally Rouch Trustee 13 January 2026

5

Hanham Toddlers Pre School Notes to the Accounts

for the year ended 31 August 2025

1 Accounting policies Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Income

Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the
income charity becomes entitled to, and virtually certain to receive, the income and
the amount of the income can be measured with sufficient reliability.
Income with Where income has related expenditure the income and related expenditure is
related reported gross in the SoFA.
expenditure
Donations and Voluntary income received by way of grants, donations and gifts is included in
legacies the the SoFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the
donations and gift/donation to which it relates.
gifts
Donated These are only included in income (with an equivalent amount in expenditure)
services and where the benefit to the Charity is reasonably quantifiable, measurable and
facilities material.
Volunteer help The value of any volunteer help received is not included in the accounts
Investment This is included in the accounts when receivable.
income
Gains/(losses) This includes any gain or loss resulting from revaluing investments to market
on revaluation of value
fixed assets at the end of the year.
Gains/(losses) This includes any gain or loss on the sale of investments.
on investment
assets

6

Hanham Toddlers Pre School Notes to the Accounts Expenditure

Taxation

Recognition of These comprise the costs associated with attracting voluntary income expenditure fundraising trading costs and investment management costs. Expenditure These comprise the costs associated with attracting voluntary income, on raising fundraising trading costs and investment management costs. funds Expenditure These comprise the costs incurred by the Charity in the delivery of its on charitable activities and services in the furtherance of its objects, including the making activities of grants and governance costs. Governance All grant expenditure is accounted for on an actual paid basis plus an accrual costs for grants that have been approved by the trustees at the end of the year but not yet paid. Other These are support costs not allocated to a particular activity expenditure

The charity is exempt from tax on its charitable activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the 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 amount after allowing for any trade discounts due.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

7

Hanham Toddlers Pre School

Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
4
Income from charitable activities
Fees
Fundraising
5
Income from investments		 Unrestricted
£
466,514
466,514
Unrestricted
£
14,824
16,493
31,317
Unrestricted
£
1,568
1,568		 Unrestricted
Funds
2024
£
311,535
60,917
1,030
373,482
352,261
352,261
21,220
21,220
-
21,220
76,185
97,405
Total
2025
£
466,514
466,514
Total
2025
£
14,824
16,493
31,317
Total
2025
£
1,568
1,568		 Total funds
2024
£
311,535
60,917
1,030
373,482
352,261
352,261
21,220
21,220
-
21,220
76,185
97,405
Total
2024
£
311,535
311,535
Total
2024
£
50,619
10,298
60,917
Total
2024
£
1,030
1,030

8

Hanham Toddlers Pre School Notes to the Accounts

6 Expenditure on charitable activities

Expenditure on charitable
activities
Fundraising
7
Other expenditure
Employee costs
Premises costs
General administrative costs
8
Staff costs
Salaries and wages
No employee received emoluments in excess of
£60,000.
9
Movement in funds
At 1
September
2024
Restricted funds:
Unrestricted funds:
General funds
97,405
Total funds
97,405
10 Analysis of net assets between funds
Net current assets		 Unrestricted
£
3,347
3,347
Unrestricted
£
368,090
31,240
30,248
429,578
2025
368,090
368,090
Incoming
resources
(including
other
gains/losses)
£
499,399
499,399		 Total
2025
£
3,347
3,347
Total
2025
£
368,090
31,240
30,248
429,578
Resources
expended
£
(432,935)
(432,935)
Unrestricted
funds
£
163,879
163,879		 Total
2024
£
1,280
1,280
Total
2024
£
285,264
30,354
35,364
350,982
2024
285,264
285,264
At 31
August
2025
£
163,879
163,879
Total
£
163,879
163,879

9

Hanham Toddlers Pre School Notes to the Accounts

11 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
September
2024
£
176,143
176,143
176,143		 Cash flows
£
(4,613)
(4,613)
(4,613)		 At 31
August
2025
£
171,530
171,530
171,530

10

Hanham Toddlers Pre School Detailed Statement of Financial

for the year ended 31 August 2025

Income and endowments from:
Donations and legacies
Charitable activities
Fees
Fundraising
Investments
Total income and endowments
Expenditure on:
Charitable activities
Fundraising		 3,347
3,347
3,347
368,090
368,090
31,240
31,240
-
8,440
1,777
20,031
30,248
429,578
432,925
-
66,474
Unrestricted
funds
2025
£
466,514
466,514
14,824
16,493
31,317
1,568
1.568
499,399		 3,347
3,347
3,347
368.090
368,090
31,240
31,240
-
8,440
1,777
20,031
30,248
429,578
432,935
-
66,474
Total funds
2025
£
466,514
466,514
14,824
16,493
31,317
1,568
1,568
499,399		 Total funds
2024
£
311,535
311,535
50,619
10,298
60,917
1,030
1,030
1,280
373,482
3,347 1,280
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Bank charges
Equipment expensed
General insurances
Sundry expenses
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income		 1,280
285,264
285,264
30,354
30,354
-
22,726
1,777
10,861
35,364
350,981
352,261
-
21,220

11

Hanham Toddlers Pre School Detailed Statement of Financial

Hanham Toddlers Pre School
Detailed Statement of Financial
Net (expenditure)/income beforeother
gains/(losses)
Other Gains
Net movement in funds		 66,474
66,474
-		 66,474
66,474
-		 21,220
-
21,220

12