**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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statement set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 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