REGISTERfi D CHARtTY NUMBER: 1201685 REPORT OF THE TRUSTF.F.S AND IINANCIAL STATF.MENTS riOR THE YII AR ENDED 31 AUGUSI. 2025 FOR HOLY TRINITY PRE-SCHOOL Dextei. & Sharpe Charlei'ed Cei'titied Accoiinlants Thc Old Vicarage Chui'ch Clos¢ Baston Lincolnshire PE216NA
HOLY TRINITY PRC-SCHOOL CONTENTS OF THE Tr"INANCIAL STATII Mfi,NTS riOR THf. YEI AR fi NDf.D 31 AUGUST 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activitie5 Balance Sheet Tr4ote5 to the Financial Statements to 12 Detailed Statement of Fiiiancial Activities 13 to 14
HOLY TRINITY PRE-SCHOOL REI PORT or THE I'IIUSTFII S FOR THI YEAR ENDED 31 AUGUST 2025 The truqtees present their report with the financial slateinents of the chai'ity for thc ye8r ended 31 A VL>USt 2025. 1.hc triistees havc adopted the provi%ions of Accounting and Repoi'tiiig by Charitics.. Stalemenl of Recominended Practice appli¢able lo chai'itics piepai'ing thcii. accounts in accnrdance with the Financial Repoi'ling Staiidai'd applicablc ID thc UK and Rcpiiblic of Ii'eland (FRS 102) (¢fFective l January 2019). OBJECTIVES AND ACTIVITILI S In 2023 the new l.loly Trinity Pi'e-schuol (CIO) I'egistei'ed Cl)ai'ity Nuinbei. 1201685 was created to take over the charity foi'iiierly known as Holy I'rinity Pre-school registci'cd Cliai'ily Number 1028810. The CIO was formed to provide pre-school cdiication for undei. 5s. 'I'he govei'ning dnciiinenl 15 11)e PPA Playgroup Conqtitution 1992 which was adopted 24 Scptcmber 1993 by the original ¢hdrily, the .1 riislees agi'eed tl)is is still appropriate for thc new CIO. In seltiiig our objectives and planning oiir activities oiir trustees have given careful c0115ideralion to the Charity Coininiqsion's gcnei'al gFuiddnce on public bci)¢fit. CIIILDREN Ai S¢pleinbei' 2024 76 children weir enrolled at thc school, by the end of July 2025 we had 82 children with 47 leaving to start sehool and we Iiave 55 children on the books for Septeinber 1" 2025. Quite a tew children have additional needs, 6 gct incliision funding for a ratio of1:3 (staff to childr¢n) so they can have a dcsigi)ated staff member and the ieinaining stuff can lead tlie scssion for the other children. Funding iq covering the cost of having the extra staff as need a 1..3 ratio instead of1..8 for thos¢ without additional lleeds. SErriNG One third of the children are classed as EAL (Ènglish as Additioi)al Langiiage) Tapestry oontiniics to benefit pai'enlal relatio)nships. Siipervisions are ncjw on a teiinly basis and a yearly appi'aisal. A voluntary snack clittrge continue8 on a weekly basis of £1.25 p¢i' fuiided child. Diii'ing Febi'uary we had an uiiaiinounced Ofst¢d inspection. Due to new slaff, staff sickness, non-confid¢nl staff members and a coininittee Ineiiibei. not transferi'cd to Ilie iiew CIO we received an inadequate rating. That Ineani thal i'einsp¢¢lion Inust happen within 6 Inonths, support was given to us by the Lai'ly Years teain at Lineolnshii'e County Coiincil. Sarah Shears, the Eai'ly Y1.$ iiiipi'ovcinciit officer, workcd closely with the Inanager and practitioncrs so eveiyone had a better idea of whal was I'eqiiiiEd ofthem. Reinspection came on I Ith Jlily 2025 and the selting received a Good ovei'all ratiiig. Th¢ new cycle woiild see another inspection aftei. 4-6 years. We had 2 staff go on maternity leave, one in February and one in Junc. We recruited JD in September 2024-January 2025. RB and EP joined the team in January 2025. LG started in February 2025. We also recruited JH and DS as bank %laff lo help cover maternitylsickness and lunch cov¢r. We did have a very successful Suminer Fayi'e which i'aised over £800. We had a trip to Tatteishall Farm Pai'k in July for end of ycar trip. Page I
HOLY TIUNITY PRE-SCIIOOL REPOR'r or'i'HE TRUSTFES FOR THE YEAR ENDED 31 AUGUST 2025 RESEI RVLI S I loly Ti'inity Pre-school rcviews and Inoniloi's tlie level of reseiilleg held on a I'egiilar basi8. Reserves at the year end were £183,517. Resei'vcs have risen thank% to increased fun(ling from governinenl to fund childcare for pai'eiils and carei's, the Truslees aiE keen lo keep a high l¢v¢l of I'esei'vcs as a safegliard for futui'e low birth y¢ars when numbers niay be low, we arc also iinsiire of thc effect of fi'ec funded llours to childi'¢n yoiingcr than 18 iiioiiihs 01) futuir placeincnts. RFSPONSJBILJTIFS The Boai'd of .1 I'iislees al'e I'csponssble for ei)siii'iiig that the Triisl's 1'¢soiii'ces are InaiiaLied I'esponsibly, and that we aet in the best intLrLsls ot. the Trust. 'fh¢ Boai'd lias rcsponsibility foi. approving and monitoring the iillpleineiitalioi) of iliis Policy. LAWS AND RCI GIJLATIONS As a I'e&Fistei'ed cliarity, the Triist is rcqiiired to meet relcvant legal and i"egulatory requiremenls and l)as a duty lo apply charitable funds within a I'easonable periud of time in piirsuing its objcctives. This Poli¢y sets out the frainewoi'k tlie'l rust has in place to confirin the Icvel of reserves the Trustee5 have determined is appropriate foi. the Trusl and draws Lipon guidance such as the Chai'ity Commission's CCI9. FUTURE PLAP4S The past ycar has seen many change8 especially froin our Febi'uary Ofsted inspe¢tion so thc chaiiges will bc built on and coiitinued ovei. Ihe next Ye.. 'I'he 8am start time is morc popiilai. than the 4pin pick up time, however this is still a good oplion for par¢nts. Woi'king parents can now access 30 houi'5 or riinding froin the child's age of 9 Inonth5. This is huge for the setting as we have lost out to nurserie% due to LIS not ae¢eptiiig children until tl)ey ai'c 18 months old. l o allow thc sctting lo grow aiid continue to be 5UCC¢S5ful we need to look into accepting ehildi'en at a yoiinger age. LM and CF have now undertaken soine "Making it Real" training to encoui'age parents to talk iiiore and pllly gaines witli tlicir children thal will encoui'agc speecli aiid language. This will involve seleeiing 3 fainilies and ari¥ngiiig tor home visits. Due to our in8peetion in Fcbruaiy this was pul on liold, we aim to start thc sessions in our 2025-2026 academic year. Projects to tuither develop the setting will be considered by the Trustees and iinpleiiieiitcd wliei'e possibl¢. 'fhis will enable the setting to continue ils excellent I'eputalioii. Th¢ siipport fi'om the parents. Stuff, ti'ustees and the cliur¢h are vci'y Inucli appreciated and foi'in pait of IhL success of Huly Trinity Pre-scliovl. Page 2
HOLY TRINITY PRE-SCHOOL IiEPOR'f OF THE TRUSTII ES FOR THE Yfi,AR ENDED 31 AUGUST 2025 S'I'RUCTURF,, COVFRTrIANCF AND MANAGEMENT 'I'he oigai)isalion is a Chai'ilablc Incoi'porated Oi'gai)i8alion (CIO) rcgistei'ed on 24 March 2023. 'I'h¢ oi'ganisation is governed by a con81itiilinn. Thc meiiibei's of the Ex¢cutive Committee are the Ti'u5tees for the piirpose of charity law and are collectively ]tf¢rred to as the Ti'iislees. The'l'ru5tccs have had di1¢ I'egards to guidance disti'ibiit¥d by the Charity Coininission oil public bencfit. 'I'he Ti'iistccs who served duving the period ai)d up lo the dale of this i'eport al'e set out clscwhere in this report. The Ti'ustees are pill LIP for I'e-eleclion every y¢ai' at the Aniiual Genei?l Mceting. Any caslial vacancie5 can be filled by CO-OPtion. Tlie 'frustees al'e involved in th¢ day-to-day Inanagement of the ¢harity. Executive Cominittee Incctings al'e held Inonthly through the year. Requiremeiit for Audit There ig no I'equirem¢nl in Ilie ¢onslilulion foT th¢ accounts to be audited. The Charities ALt 201 l obliges the Truslees to have the finaiicial s18temcnts independeiitly exainined. A Lopy of the examinci s i'eport is attaehed to the accounts. Page 3
HOLY TRINITY PRE-SCHOOL REPOEI'r ori THE TRUSTEI fi,S FOR THE YEAR ENDED 31 AUGUSI 2025 REFERLNCf AND ADMif41STRATIvf. DF.TAILS RegisteiTd Charity number 1201685 Registered offjce Holy Ti'iiiity Pi'c-scliool Holy Ti'ii)ity Chiii'ch Hall Spilsby Road Boston PL219NS Trustees Chloe Diinn Chaii'person Sophic (iai5h- Seci'esaiy Sally Milford- MandgFer Laui'a Bcasley (resigncd 27 Noveinbei. 2024) Laurd borbes Giiy Dix (appointed 27 Novembei. 2U24) Independent Examijier Mrs Nicola Michelle LenÉon F.C..C.A. Dextei. & Sharpe Chaitered Ccrtified Accounlants I'l)e Old Vicarage ChiirLh Clos¢ Boston Lincoliishii'e PF.216NA Keport of the ti'ustees, incoi'porating a strategic I'epurt, approved by order of the board of trustees, a5 the coinpany dii'eLlors, on 4th fcbruary 2026 and signed on the board's behalf by.. CHLOF DUNN (CHAIRPERSON) Pag¢ 4
INDEPENDLTr41' IXAMINII R'.S RFPORT TO THE TRUSTII [1 S OF HOLY TIUNII'Y PRL-SCHOOL Indepen(lent examiner's repoi't to the tTUYtees of Holy'frinity Pre-school ('the CompAlly') I I'cpoi't lo ihe chai'ity triistccs on Iny examination of the aLcoLltils uf Holy Trinity Pl-sChOol {thc trust) foi. the year Cnded 31 Augusl 2025. Rcsponsibilities and bxsis of report As the charity's ti'uslccs of ihe .1 rust yoii al'c respoiisiblc foi. the pi'eparation of the accoui)ts in accordaiice with tlie I'equii'eiiients of the Chai'ltics Act 2011 ('Ihe Act,). I I'eport in i'¢%pect of Iny ¢xamination of the'frusl's accouiils as carried oiit iindcr Section 145 of tlie Chai'ilics Act 2011 ('the 201 l Act,). In cai'rying out my examinatioi)1118ve followed the Dii'¢¢lions given by thc C,hai'ity Coiiiinission iindei. Section 145(5} (b) of tlie 201 l Act. In(lepeiidcnt Lxaminer's statement l Lan cDnfii'in that181n qiialified to Iind¢rtake the exaiiiination becaus¢ l am a regi%tered meinber of A.C.C.A. which is one of tlie listed bodies. I have Lompleted my exainination. I confii'in that 110 Inatters have come to my attention in connection with the exaininalion giving Ine ca115e to believe: ac¢oui)ting re¢ords wcre not kcpt in respect of the Trust as required by Section 130 of the Act. oi. thc accoiii)ls do not accoi'd with those records; or the accounts do not coinply with the accoiintingi I'eqLliI'ein¢nls concci'niiig thc fom] and content of the a¢¢oiints sel out in the Lharities (Accoiints and Repoits) Regulations 2008 oth¢r thali any reqiiii'cm¢nt that thc acccjiints givc a ti'ue and fair view which is iiot a iiiattcr nSide1'ed as part of an independent exaiT]iiiation' oi. the accounts have nut been prepared in accoi'dance with the Imethods and principles of the Stateiiicnt of R¢¢omineiided Practice for accounting and reportiiig by charities (applicable to charities pi'cpai'ing theii. accounts in a¢cordani¢ with the Financial Reporting Siand8rd pplIcable the UK and Republic of Ireland (fRS 102)). I have no concerns and have cotne across no othei. mattci's in connection with the exainii)ation to which altention shoiild b¢ drawn in this i'epoit in order to enable a pi'opcr understanding of tl)e accounts to be reaLhed. Mi's Nicola Michelle Lenton F.C.C.A. Dextcr & Sharpe Chartered Ceitified Aeeountants The Old ViLar2ge Church Close Boi>toii Lineoln5hire PE216NA 91h February 2026 Page 5
IIOLY TRINITY PRF.-SCHOOL STATII MEP4T OF FINANCIAL ACTJVITIES TrOR I'HE YEAR NDED 31 AUGUST 2025 2025 Total Funds 2024 Tolal UDi*stricted Fund Ilestrieted Fund Notes IIYCOMF fiROM Donatioiis and Legacies 302,660 33,759 336,419 260,254 Charitable Activities Chai'ltable aLtivities 875 875 505 TotAI 303,535 33,759 337,294 260,759 EXPENDI'fuRE ON C.hai'itable aclivitics Chai'itable activities 280,095 33,759 313,854 226,583 T INCOMEI 23,440 23,440 34,176 Net movcment in fiinds 23,440 23,440 34,176 RLCONCILIATION OF FUNDS Total fuilds bi'ouglit foi'ward 160,077 160,077 125,901 TOTAL FUNDS CARRIEI D FORWARD 183,517 183,517 160,077 l)age 6
HOLY TRINITY PRfi_SCHOOL BALANCE SHFF.T 31 AUGUST 2025 2025 TotAI Fun(Is 2024 Total unds Unrestricted Fund Re5trieted riund Note$ FIXF,D ASSETS l angible Assets 30,623 30,623 37,616 CURRfi,NT ASSETS Debt015 Cash at bank and in hand 10 681 153,674 681 153,674 2,502 123,339 Ti)tal 184,978 184,978 163,457 CREDITORS Ainounts falling diie within one year 1,461 1,461 3.380 NET CtiRRENT ASSETS 183,517 183517 160,077 TOTAL A.SSETS LFSS CURRENT LIABILITIES 183,517 183,517 160,077 NET ASSETS 183,517 183517 160,077 FUNDS Uni'estricted Funds Restricted Funds 12 183,517 160,077 TOTAL FUNDS 183,517 160,077 The financial slateincnts were approved 2nd aLlthorised foi. i8sue by the Boai'd of Trustees on 4th february 2026 and were signed on its behalf by.. CHLOE DUNN (CHAIRPERSON) Page 7
IIOLY TRINITY PRE-SCHOOL NOTES TO THL FINANCIAL STA'fEMfi.NTS FOR I'IIE YEI AR ETrIDED 31 AUGUST 2025 ACCOUNTING POLICIEI S Basis of preparing the financial statements The financial slateinenls of the cliarity, wliich is a public benefit entity undei. FRS 102, have been pi'epai'ed i¥1 accordance with the Charities SORP (FRS 102) 'Aceounting and Repoi'ling by Chai'ities.. Statement of Recominended Pra¢tice applicable to charities pi'¢pai'ing their accounts in a¢cordanLc witli the Financial Rcpoi'ling Standai'd applicable iii the IIIC and Republie ot Ireldnd (FRS 102) (effcclive I Januaiy 2019),, Finaiicial Reporting Standard 102 'The Finanlial Rcporting Standard applioable in the UK and Repiiblic Of Ireland, aiid the Cliai'ities Act 201 l. The finLtncial slateincnts havc been prepared undcr the historical cost convention. Income All income is rc¢ogiiiscd in the Statement of Financidl Aclivitics once the charity l)as entitlement to the funds, il is probable Il)at the incom¢ will bc I'eceivcd and the aiiiount can be Ineasiii'ed I'eliably. Fxpcnditure Liabilitie% are recognised as expenditure as soon as therc is a legal or constructive obligation cominitting the eharily lo tliat cxpenditure, it is probable that a translei. ol. economic benefits will be I'equired in settlement and the amount of the obligation can be measured reliably. Expenditure is accoiinted foi. on an a¢cruals basis and has been classifi¢d under headings that aggrcgate all cost related to the Lalegory. Where costs ¢ani)ot b¢ directly atti'ibiiled to particiilar headings they have bcen allocated to activities on a basis consistent with the use of I'esoui'ees. Tangible fixed assets Depreciation is piovided at the following annual l'ates in ordev to write off each asset ovei. ils estiinated useful life. Fixtures and Filtings 25 % on reducing balance Stocks Stocks are valued at tjie lower of cost and net realisable vallie, after making due allowance for obsolete and slow moving iteins. TaxatioD The charity is exempt from corporation tax on ils chai'itable activities. Fund accounting Unresti'icled (unds ¢an be used in accordanee with the charitablc objectivcs at the di8cretion of the trustees. Pagc 8
HOLY TRINITY PRE-SCHOOL NOTES TO 'fHE FINANCIAL s'fATEMfi NTS- continued FOR THE YEAR ENDED 31 AUGUST 2025 DONATIONS AND LEGACIES 2024 Total Fiinds Total Funds Unitstricted Fund Restricted Fund Grants Otlier In¢oine 301,491 1,169 33,759 335,250 1,169 259,844 410 302,660 33,759 336,419 260,254 Granls received, included in the above, are as follows-. 2025 TotAI Funds 2024 Total Unreslrieted Fund Restricted Fiind LCC - holiday, activities and food club LCC- learning support and ii)elusion funding LCC- EYPP LCC- liousehold support graiit LCC- early years funding 1,944 1,944 8,105 21,853 21,853 13,455 7,443 2,Slg 7,443 2,519 4.589 2,130 301,491 301,491 231,565 301,491 33,759 335,250 259,844 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Siiinmei. Fayre 875 505 CHARITABLE ACTIVITIES COSTS Direet Costs Support costs (see note 5) Tot#18 Chai'itable Activities 292,340 21,514 313,854 Includcd in the above direct costs is £33,759 of restricted expenditure (£31,309 wages, £2,450 Household Siippoit fiiind). Page 9
HOLY TRINITY PRE-SCHOOL NOTES TO THE FINANCIAL STA'fEMF.NTS - continued FOR THE YEAR ENDED 31 AUGUST 2025 SUPPORT COSTS Governance eosts Management Finance Totals Charitable Activities 20,243 ioi 1,170 21,514 NET INCOME Net income is stated after chai'ging: 2025 2024 Depr¢ciation- owncd assets 10,208 12,539 TRUSTEES, REMUNFRATION AND BENEI FITS Tl)ere were no trustees, I'emuneration or other benefits for the year ended 31 Augiist 2025. Trustees, expenses There were no trustees, cxpenses paid for the year ended 31 August 2025. STAFF COSTS 2025 2024 Wages and Salaries Social Sc¢iii'ity Costs Pension Costs 235,961 12,788 7,652 174,089 2.484 2,150 256,401 178,723 The average monthly nuiiiber of employees during the year was as follows.. 2025 2024 Staff 16 12 Page 10
HOLY TRINITY PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS - continued riOR THE YEAR ENDED 31 AUGUST 2025 TATr4GIBLE FIXED ASSEI TS Equipment Tot#ls COST Ai I September 2024 Additions 55J80 3,215 55,380 3,215 At 31 August 2025 58,595 58,595 DEPRECIATION At I Scpleiiibcr 2024 Charge foi. the year 17,764 10,208 17,764 10,208 At 31 August 2025 27,972 27,972 NET BOOK VALUE At 31 August 2025 30,623 30,623 At 31 Augiist 2024 37,616 37,616 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE AR 2025 2024 Other dcbtoi's 681 2,502 681 2,502 I I. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Taxation and social security Acci'ued cxpenses 2,210 1,170 I,461 1,461 3,380 Pagye I I
HOLY TRINITY PRE-SCHOOL NOTES TO THE FINAINCIAL ST ATEMfi,NTS - continued IOR TIIE YEAR FNDED 31 AUGUST 2025 12. MOVEMENT IN FUNDS Net moveTnent in funds At 01.09.24 At 31.8.25 Unrestricted funds Gencrdl fund RestTicled fiind 160,077 23,440 183,517 TOT AL Fuf4DS 160,077 23,440 183,517 Net movein¢nt in flinds, includcd in the above are as follows: Incoming resourcvs Resources expended Movement in funds Uiii'eslricted funds Genci'al fund Resti'i¢led fund 303,535 33,759 280,095 33,759 23,440 TOTAL FUNDS 337,294 313,854 23,440 Page 12
HOLY TRINITY PRE-SCHOOL DETAILED STATEMF,NT OF FINANCIAL AC'I'IVITIES FOR THE YII AIl ENDEI D 31 AUGUST 2025 2025 2024 IN'COME AND ENDUWMENTS Donations and Legacies (irallts Otliei. income 335250 1,169 259,844 410 336,419 260,254 Charitable activities Summer Fay 875 505 Total incoming resources 337,294 260,759 This page does not forin part of the statutory finaiicial slatements Page 13
HOLY TRINITY PRE-SCHOOL DEI TAILII D STATEMENI, OF FINANCIAL ACTIVITIES riOR TFIE YEAR ENDED 31 AUGUST 2025 2024 FXPF,NDITURE Charitable activities Wages Social security NEST Pension Rooni l-lire Milk Refresliments General Fquipinent Play sessions Hoiisehold SiippDlt Grants Sliminer fgyre 235,961 12,788 7,652 17,096 2,669 10,837 2,779 2,450 108 174,089 2,484 2,150 16,629 2,154 4,736 1,333 2,075 46 292,340 205,696 Support Costs NAanagement Insuran¢c Adininistration Telephone Sundi'ics Repairs and Renewals Depreciation of tangible assets 1,342 719 179 7,022 773 10,208 1,139 617 172 3,749 796 12,539 20,243 19.012 Finance Bank charges ioi 51 ioi 51 Governlnce costs A¢¢oiinlancy - CIO Accountancy - Charity 1,170 1,170 654. 1,170 1,824 Tolal incoining resoiii'ccs Total I'esourees expended 337,294 313,8$4 260,759 226,583 Iyet ineome 23,440 34,176 This page does not fotTh pait of the %latutory findneial slateinenls Page 14