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 appli￿le 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 ¢du￿tion.
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 tn￿eeS 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
l￿depe￿dellt 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 a￿ount$ 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 con￿￿tion 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 statei1￿1$
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 fina￿la1
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 t￿t fonn part of th¢ s￿￿tOry financial ststements
Page 11