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2025-08-31-accounts

Chair of Trustees – End of Year Report

Brant Broughton Pre-School

16[th] October 2025

It gives me great pleasure to present this year’s Chair of Trustees report. I am delighted to say that our pre-school continues to go from strength to strength. We have seen growth in our numbers year on year, with children now joining us from surrounding villages — a testament to the excellent reputation our pre-school has built within the wider community.

This year has not been without its challenges. As trustees, we were faced with the need to make some difficult but necessary decisions regarding the financial sustainability of the setting. After careful consideration, we made the decision to revise our fee structure and implement a substantial increase in fees. While this was not an easy decision, the outcome has been both positive and essential for the future stability of the pre-school.

From Tracy’s report, it is clear that these changes will have a significant and lasting impact in strengthening our financial position. We can now look forward with confidence, knowing that the pre-school is on track to make a substantial profit in the coming years — allowing us to continue investing in high-quality care, education, and resources for our children. A huge thank you to Tracy for her report but also her commitment to providing financial advice and support throughout the year and attending additional meetings.

I would like to take this opportunity to thank my fellow trustees for their continued dedication, support, and thoughtful decision-making throughout the year. Your commitment to ensuring the long-term success of the pre-school is invaluable.

Finally, a huge thank you to Sally, Emily, Michelle, and Beth for your hard work, professionalism, and unwavering dedication to the children. Your passion and commitment are what make our pre-school such a special place for every child who attends.

Together, we can be very proud of what we have achieved this year and look forward with optimism to the year ahead.

Callum Clay

Chair of Trustees Brant Broughton Pre-School

Brant Broughton Pre-School Charity number 1193900

Receipts and Payments Accounts For the year ended 31 August 2025

Receipts and Payments

Receipts
Fees
EYE Grants
Uniform sales
Events
General fundraising
Donations
Interest on savings
Other
Asset sales
Total receipts
Payments
Staff costs
Training
Mobile classroom
Rent
Insurance
Administration
Equipment
Clothing
Events
Other
Asset purchases
Total payments
Net receipts/(payments)
Transfer between funds
Cash funds last year end
Cash funds this year end
Unrestricted
funds
Restricted
funds
Total 2025
£
£
£
27,871
0
27,871
83,995
0
83,995
179
0
179
345
0
345
0
0
0
0
0
0
182
0
182
21
0
21
112,593
0
112,593
0
0
0
112,593
0
112,593
64,606
0
64,606
0
0
0
6,130
0
6,130
500
0
500
1,316
0
1,316
7,562
0
7,562
469
0
469
34
0
34
741
0
741
9,686
0
9,686
91,044
0
91,044
0
0
0
91,044
0
91,044
21,549
0
21,549
9,200
0
9,200
48,646
0
48,646
79,396
0
79,396
Total 2024
£
19,216
61,964
337
372
85
0
0
106
82,081
0
82,081
67,193
322
5,030
500
808
2,767
1,333
257
732
1,529
80,471
0
80,471
1,609
0
47,037
48,646

Brant Broughton Pre-School

Charity number 1193900

Receipts and Payments Accounts For the year ended 31 August 2025

Statement of Assets and Liabilities as the Year End

Statement of Assets and Liabilities as the Year End
Cash Funds
Current
Deposit
Cash Funds
Total cash funds
Other monetary assets
Fees due
Unrestricted
funds
Restricted
funds
Total 2025
£
£
£
70,014
0
70,014
9,382
0
9,382
0
0
0
79,396
0
79,396
Unrestricted
funds
Restricted
funds
Total 2025
£
£
£
(156)
0
(156)

Assets retained for the charities own use Fund to which asset belongs Temporary classroom building Unrestricted Garden improvements Unrestricted Furniture, fixtures and fittings Unrestricted Computer equipment Unrestricted

Liabilities Funds to which asset belongs Amount due When Due £

Signed on behalf of all trustees on

by C Clay Chairperson

Brant Broughton Pre-School Charity number 1193900

Financial Review

For the year ended 31 August 2025

The accounts for the financial year 31 August 2025 have been prepared and give an indication of the financial position of the Preschool during the last twelve months as well as the onward position for the coming financial year. As per the guidelines, the present position will require an independent examination prior to formal submission to the Charities Commission. Once published, they will be available on their website.

Results

The Preschool's end of year accounts for 2024/25 deomonstrate a total income of £112,593, reflecting a significant increase from the £82,081 recorded in the previous financial year (2023/24). During the same period, overall costs rose to £91,044, compared with £80,471 in the prior year. This growth in both income and expenditure underscores the changing financial landscape and the evolving needs of the Preschool.

In response to ongoing financial pressures, particular attention was given to the Preschool's fees structure throughout the year. As a result, a new fee structure was introduced from Term 5 onwards. This change contributed to an overall increase in fee income by £8,654 for the current year. Additionally, Early Years funding saw a substantial rise, increasing by £20,701 compared to last year. These measures were essential in ensuring the Preschool's financial viability and sustainability.

The Government's Household Support Fund, now in its seventh round, continued to provide vital assistance during the financial year. A total of £1,330 was allocated to eight vulnerable households, helping them to meet essential living costs. This initiative remains a key part of the Preschool's commitment to supporting its wider community.

Wage costs experienced a reduction of £2,856 compared to the prevous year. The use of ad-hoc staffing incurred additional costs amounting to £3,222 which have been included under Administration expenses. Rent and Rates remained largely unchanged, while insurance costs increased by approximately £500. This rise followed a review of the Preschool's insurance policies using the new Early Years Alliance Insurance portal and included an additional premium of £75 to ensure that the buildings and contents policies align with the same expiry date.

Other transactions for the year included a transfer of funds from the current account to a new savings account, reflecting prudent management of the Preschools' finances.

For the 2024/25 financial year, the Preschool reported a net surplus of £21,549. However, it should be noted that this figure does not account for electricity and water costs, which are projected to be approximately £2,000.

The accounts for 2024/25 reflect the Preschool's robust response to financial pressures through increased funding , revised fee structures, and careful cost management. The continued support for vulnerable families and the prudent handling of income and expenditure position the preschool on a stable financial footing, with awareness of oustanding utility costs to be addressed in the coming year.

Reserves policy

The trustees are committed to working towards holding a figure that would cover the cost of redundancy and building removal in the form of 'restricted reserves'. This is a long term goal which can be achieved by increasing the restricted reserve fund to meet the predicted costs when financial circumstances allow.

Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees BRANT BROUGHTON PRESCHOOL On accounts for the year ended 31" AUGUST 2025 Charlty no (if any) 1193900 Set out on pages I report to the trustees on my examination of Ihe accounts of the above charity ("the Tfusl") for the year ended 31108 12025. Responsibilitles and basis of report As Ihe charity's trustees, you are responsible for the preparation of the accounts in accordance with the requiremenls of the Charities Act 2011 (Ihe 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 all the applicable Directions given by the Charity Commission under section 145(51(bl of the Act. Independent I have completed my examination. I confirrn thaf no fflaterial matters have examiner's statement come lo 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 Ihe accounts did not accord wlh the accounts'ng records", or I have no concems and have come across no other matters in connection with the examination lo whith attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: L.foMI Date: 11.06.2026 Name: Deborah Tomblin Relevant professional qualification{s} or body (if any): Fellow Member of the Association of Accounting Technicians IFMA4T> Addre5S: Mallard House, Stubton, Newark. Notts. NG23 5DB IER Oct 2018

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