REGISTERED CHARTfY NUMBER: 1203275 ort of Ihe Trust and ncial Ststements for the Year Ended 31 A st 2025 for Abrncadabra Pre-school Brian Gumbley Accountan¢y Services Ltd Corner House 28 Huddersfield Road ewhey Rochdale Lancashite OL16 3QF
Abracadabra Pre-school Contents of the Financial Statements for the Year Ended 31 Au ust 2025 Page Report of the Trusltts I to 3 Independent Examiner's Report Statement of Financial Activities Balanee Sheet Notes to the Finaneial Statements DetAiled Statement of Financial Activities 10 to 11
braeadabra Pre-school ort of the Trustees for the Year Ended 31 Au ust 2025 The trust¢¢s pr¢s¢nt their report with the financial statements of the charity for the year ended 31 August 2025. The truste¢s have adopted the provision5 of Accounting and Reporting by Charities.. Statement of Recommended Practice applile to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECIIVES AND AThTIES Objective5 and aims Abracadabra Preschool's objective is to provide affordable, high-quality early years ¢du¢ation to the local community. including Rochdale and Oldharn. The aim is to nurture childr¢n's early development while supporting famiJi¢s and the wider commurrity. Significant activities During th¢ year, the preschool provided daily structured sessions for early education, maintained accessible pricin& supported local employment. and engaged with families through community events. Pllblic benefit The preschool benefits the public by offering accessibl4 qualty earfy educatioo easing the burden on families. and fostering child development, contributing to future educational outcomes. Social investments The charity invests in the local area by employing staff from the surrounding community. ensuring that resources are reinvested locally, and promoting social cohesion and development. FDIANCIAL REVIEW FillAncial position Abracadabra Preschool had a turnover of £211,000. The charity remains not-for-profit, focusing resources on the provision of affordable childcare and early ¢dution. Principal funding sources The primary source of Ancorne is fees paid by parents for preschool servic¢s, ensuring the sustainability of the charity's Investment poIicy and objectives I'he charity does not pursue extemal investments but invests directly in its core services-staff, facilities. and community engagement-to achieve its charitable aims, ReserTres policy The charity rnaintains a modest reserve policy to ¢nsur¢ continuity of service in case of unforeseen circumstances. prioritizing operational stability. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by rts governing dowm¢nL a deed of trust and constitutes an unincorporated charity. Pa8¢ 1
AbrllcYddAbrA Pre-school ort of the Trllsteos for the Year Ended 31 Au ust 2025 The charity is 8overned by a Constitutio which was fornully signed on the 14th of May 2025. ChArity constitution The wnstitution outlines the charity's charitable purpose of providing affordable early years education. It also defines the powers and responsibilities of the trustees. Recrllltment and appointment of new trn$tees Trustees are appointed based on relevant skills and experience. Ongoing training opportunities are provided to ensure tneeS renmin infornied of best practices in governance. Organizationkl structure The charity is overseen by a board of trustees responsible for governance. Day-to-day decision-makins is delegated to the management team Thithin the nursery. Risk management The trustees hav¢ a duty to id¢ntify and r¢vÈew th¢ risks to which the the Pre School is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. REFERENCE AND ADI[NISTRATIvE DETAll Registered Charity number 1203275 Principal address Abracadabra Pre School 15 Cedar Lane (Rear 00 Newhey Rochdale Lancashire OL16 4LD Trustees C Ryan C Stott T Winterburn Mrs J Ryan W Whaley R Jakeman ldepedellt Examiner Brian Gumbley Accountancy Services Ltd Corner House 28 Huddersfield Road Newhey Rochdale Lancashire OL16 3QF Page 2
Abrac dabra Pre-school ort of the Trustees or the Year Ended 31 Au ust 2025 Approved by order of the board of trustees on l O June 2026 and signed on its behalf by.. C Ryan - Trustee Pag¢ 3
Inde endent Examiner's Re Abracadhbra Pre-school ort to the Trustees of Independent examiner's report to the truslee5 of Abraexdabra Pre-school I report to the charity trustees on my examination of the aount$ of Abracadabra Pre-school (the Trust) for the year ended 31 August 2025. Responsibilities and basis of report As the charity trnstees of the Trust you are responsible for the preparation of the accounts in accordanG¢ with the requirements of the Charities Act 2011 (%he Act). I report in respect of my examination of the Trust's aca)unts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions 8iv¢n by the Charlty Commission under Section 145(5)(b) of the Act. Independent eLqminer's slatement I have completed my examination. I confinn that Do material matters have con]e to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of th¢ Trust as required by Section 130 of the th¢ acrount5 do not accord with those records" or the accounts do not comply with the applicAble requirements concerning the forn] &nd content of accounts set out in the Charitie5 (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view whtch is not a matter considered as part of an independent examination. I have no Concerns and have come across no other matters in contion with th¢ ¢xamination to which attention should be drawn in this report in order to enabl¢ a proper understanding of the accounts to be reached. Brian Gumbley MAAT Brian Gumbley Accountancy Services Ltd Corner House 28 Huddersfjeld Road Newhey Rochdale Lancashire OL16 3QF 10 June 2026 Page 4
AbrAcAdabra Pre-school Statement of Fin llcial Activities for the Year Ended 31 Au ust 2025 UnrGstricted fuL Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading a¢tivities 211,223 Total 211,269 EXPENDTfuRE ON Raising rtdS 193,587 Other 2,003 Total 195,590 NET INCOME 15.679 RKCOliCILIATION OF FUNDS Total ndS brought fonvard 25,579 TOTAL FUIIDS CARRIED FORIVARD 41,258 The not&s forni rArt of finanad statements Page 5
Abracadabra Pre-school Balrénce Sheet 31Au ust 2025 Unrestrid¢d fund Notes CUIIRENT ASSETS Cash at bank and in hand 41,533 CREDITORS Amounts fallll due within one year (275) L¥IET CURRENT ASSETS 41,258 TOTAL ASSETS LESS CURREYr LIABILrriES 41,258 NET ASSETS 41.258 FUNDS Unrestricted funds 41.258 TOTAL FUNDS 41,258 The financial statements wer¢ approved by the Board of TNstees and authorised for issue on 10 June 2026 and were signed on its behalf by.. C Ryan - Trustee The notes forni w of th¢* financial statei11$ Pag¢ 6
AbracadabrA Pre-school Notes to the Financial Statements for the Ye&r Ended 31 Au ust 2025 ACCOUNTING POLICIES Basis of preparing the finallciRI ststements Th¢ fmancial statements of the charity, wbich is a public benefit entity under FRS 102, have been prepared in accordanc¢ with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of R¢wmm¢nded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income AJI income is recognised in the Statement of Financial Activities once the charity has ¢ntitlern¢nt to the it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constru¢tive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to Ihe category. Wh¢r¢ costs cannot be directly attributed to particular headings they have been allocated to activities oil a basis consistent with the use of resources, TarAtion Tli¢ Charity is exempt from tax on its Gharitable artivities. Fund accounting Unrestricted fvnds can be used in accordance with the charitable objectives at the di5fjr¢tion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. R¢stri¢tiODS arise when specified by the donor or when ndS are raised for particular restricted purposes. Further explanation of th¢ nature and purpose of each fund is in¢luded in the notes to the financial statements. Page 7 continucd...
Abracadabra Pre-school Notu to the Financial Stalements - coDtiDued ror the Year Ended 31 Au ust 2025 OTHER TRADING ACTIvrrIEs Fees 211,223 TRUSTEES, REMUNERATION AND BENEFll There were no trustees, remuneration or other benefits for the yegr ended 31 August 2025. TrusleÉ8' expenses There were no trustees, expenses paid for the year ended 31 August 2025. CREDITORS: AMOUNTS FALLING DUE wrrHtN ONE YEAR Other creditors 275 MOVEMENT IN FUNDS mov¢ment in fim¢Ls At 3 1.8.23 At 1.9.24 Unrestricted funds General fijnd 25,579 15.679 41.258 TOTAL FUNDS 25,579 15,679 41,258 Net movement in fijnds, included in the above are as follows.. tncottllng Resources exwend¢d Movement iu thnds Unre5trieted funds General fund 211,269 (195,590) 15,679 TOTAL FLNDS 211,269 (195,590) 15.679 continued...
racad bra Pre-school Note5 to the Fin ncial Statements - continued ror the Year Ended 31 Au ust 2025 RELATED PARTY DISCLOSI]iES There were no related party transactions for the year ended 31 August 2025. Page 9
Abrncadabrrd Pre-school Detailed Statement of Financial Activities for the Year Ended 31 Au ust 2025 INCOME AND EM)OWMENTS Donations and legacies Gifts Donations 45 46 Other trading activities Fees 211,223 Totydl incoming resources 211.269 EXPENDrruR Otber trydding ¥dCtivities Purchases Wages Licensing Rent & Rates Heat & light Repairs & ren¢wals Computer expenses Cleaning Unifornis Telephone Printing & stationery Insurance Staff Training 29,066 122,432 2.125 645 8,044 12,048 5.428 5.476 1,821 1,053 467 1,708 2,999 193,312 Support costs Management Sundries 570 Finance Bank charges 477 This page (kes forni part of th¢ statuwy finala1 Pag¢ io
Abr cadabrA Pre-school DetAiled Statement of Financial Activiti for the Yeydr Ended 31 Au ust 2025 Finance GovernAnce costs Accountancy and legal fees 1,231 Total resouTC¢S expended 195,590 Net ineome 15.679 This page dc¢s tt fonn part of th¢ stOry financial ststements Page 11