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 Y￿1.$ 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