CHARITY NO' 1206879 ## **SHEPLEY PRE-SCHOOL (CIO)** **ANNUAL REPORT AND FINANCIAL STATEMENTS** FOR THE PERIOD ENDED 31 AUGUST 2025 HAIGH HUDSON New Connexion House 2 Marsh Lane Shepley HUDDERSFIELD West Yorkshire HD8 8AE **Independent Examiners Report To the Trustees of SHEPLEY PRE-SCHOOL (CIO)** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - • to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** ## **Independent examiner's statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met. Robert Jason Haigh FCCA Haigh Hudson Limited New Connexion House 2 Marsh Lane Shepley HUDDERSFIELD HD8 8AE 14 May 2026 1 ## SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section A Statement of financial activities** |Page
**Incoming resources (Note 3)**
6
Investment Income
Donations and Grants
Fund Raising
Fees
**Resources expended (Notes 4-5)**
7
Administration
Bank Charges
Depreciation
(Note 6)
10
Bad Debt Write off
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Total resources expended_**
**_Total incoming resources_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
2,062
-
-
2,062
-
166,899
-
-
166,899
-
1,707
-
-
1,707
-
145,237
-
-
145,237
-| |---|---| ||315,905
-
-
315,905
-| ||269,438
-
-
269,438
-
447
-
-
447
-
14,110
-
-
14,110
-
566
-
-
566
-| ||284,561
-
-
284,561
-| ||31,344
-
-
31,344
-
-
-
-
-
-| ||31,344
-
-
31,344
-| 2 ## SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section B Balance sheet** |page
**Fixed assets**
**Tangible assets (Note 6)**
10
**Current assets**
**Bank Current Account**
**Bank Savings Account**
**Cash in Hand**
**Trade Debtors (Note 7)**
11
**Other Debtors**
**Prepayments**
**_Total current assets_**
**Creditors (Note 8)**
11
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Funds of the Charity**
**Unrestricted funds**
**B/F from Old**
**Capital Account**
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
120,919
- - 120,919
-
72,412
- - 72,412
-
87,103
- - 87,103
-
22
- - 22
-
9,307
- - 9,307
-
420
420
-
4,604
- - 4,604
-| |---|---| ||173,868 - - 173,868
-| ||11,587 - - 11,587
-
162,281 - - 162,281
-| ||283,200 - - 283,200 -| ||31,344
31,344
-
251,730
251,730
126
126
-| ||283,200 - - 283,200
-| E Mills 14 May 2026 3 ## SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** ## **1.1 Basis of accounting** These accounts have been prepared on the basis of historic cost (except that investments are shown at at market vlaue) in accordance with: Accounting and Reporting by Charities – Statement of Recommended Practice (Charities SORP FRS102); ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years. 4 SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 **Section C Notes to the accounts (cont)** |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---| |**Note 2 Accounting policies**|| |**INCOMING RESOURCES**|| |**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:| |**resources**|• the charity becomes entitled to the resources;| ||• the trustees are virtually certain they will receive the resources; and| ||• the monetary value can be measured with sufficient reliability.| |**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)| |**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.| |**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional| ||entitlement to the resources.| |**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.| |**performance related grants**|| |**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources| |**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and| ||material_._The value placed on these resources is the estimated value to the charity of the| ||service or facility received.| |**Investment income**|This is included in the accounts when receivable.| |**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from| ||revaluing investments to market value at the end of the year.| |**EXPENDITURE AND**|**LIABILITIES**| |**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the| ||charity to pay out resources.| |**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee| ||meetings and cost of any legal advice to trustees on governance or constitutional matters.| |**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service| |**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the| ||grant has provided the specified service or output.| |**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are| |**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.| |**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a| ||basis consistent with the use of resources, eg allocating property costs by floor areas, or per| ||capita, staff costs by the time spent and other costs by their usage.| |**ASSETS**|| |**Tangible fixed assets for use**|
These are capitalised if they can be used for more than one year, and cost at least £500. They| |**by charity**|are valued at cost or a reasonable value on receipt.| |**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year| ||end. Other investment assets are included at trustees' best estimate of market value.| 5 ## SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section C Notes to the accounts (cont)** |**Note 3**|**Analysis of incoming resources**|||| |---|---|---|---|---| |||**This year**|**Last year**|| ||**Analysis**|**£**|**£**|| |**Investment Income**|Bank Interest|2,062||-| |||**Total** 2,062||-| |**Donations and Grants**|Donations|-||-| ||Grants|3,130||-| ||FEEC|163,769||-| |||**Total** 166,899||-| |**Fund Raising**|Milk Money|343||-| ||Fund Raising|1,364||-| ||Charitable Activities|-||-| |||**Total** 1,707||-| |**Fees**|Term fees|128,237||-| ||Holiday Club|17,000||-| |||**Total** 145,237||-| 6 ## SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** |**Note 4**|**Analysis of resources expended**|| |---|---|---| |**Resources expended**|**may be further analysed if this would help the reader of the**|**accounts.**| |||**This year**
**Last year**| |||**£**
**£**| |**Administration Costs**|Staff Salaries and NI
|207,452 -| ||Employers Pensions
|5,486 -| ||Advertising
|- -| ||Rent
|5,730 -| ||Rates
|997 -| ||Insurance
|2,747 -| ||Electric
|4,102 -| ||Telephone
|1,193 -| ||Printing and Stationery
|1,031 -| ||Travelling Expenses
|115 -| ||Repairs and Renewals
|4,101 -| ||Computer and Software
|875 -| ||Sundry
|8,199 -| ||Subscriptions
|502 -| ||Training
|474 -| ||Accountancy
|1,194 -| ||Book-keeping
|4,808 -| ||Legal Fees
|1,429 -| ||Childrens Play Equipment
|4,977 -| ||School Lunches
|12,613 -| ||Trips
|1,413 -| ||
**Total**|269,438-| 7 SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 **Section C Notes to the accounts (cont)** ## **Note 4.1 ANALYSIS OF REPAIRS AND RENEWALS** |Fire Alarm Service
Access Control Service
Equipment Hire
TV Licence
Small repair less than £100
New Heaters
PAT testing
Waste Disposal
Pest Control
**Total**
**Note 4.2**
**ANALYSIS OF SUNDRY**
DBS Checks
Cleaning
Refreshments
Christmas
Charitable Contributions
**Total**
**Repairs and Renewals**
**Sundry**
**Analysis**
**Analysis**|**This Year**
**Last Year**
**£**
**£**
372
-
72
1,607
-
110
-
559
-
180
-
- -
1,083
-
118
-| |---|---| ||4,101
-| ||**This Year**
**Last Year**
**£**
**£**
191
-
1,612
-
5,212
-
1,127
-
57
-| ||8,199
-| 8 SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section C Notes to the accounts (cont)** ## **Note 5 Paid employees** ## **5.1 Staff Costs** |**5.1 Staff Costs**|||| |---|---|---|---| |||**This year**|**Last year**| |||**£**|**£**| |**Gross wages, salaries and benefits in kind**||204,772|-| |**Employer’s National Insurance costs**||2,680|-| |**Pension costs**||5,486|-| ||
**Total staff costs**|212,938|-| |**5.2 Average number of full-time equivalent employees in the year**|**5.2 Average number of full-time equivalent employees in the year**|**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| |**The parts of the charity in which the**|**Fundraising**
||- -| |**employees work**|**Charitable Activities**
||15 -| ||**Governance**
||2 -| ||**Other**
||- -| ||**Total**||17 -| ## **5.3 Defined contribution pension scheme** ## **Brief details of the scheme** **The Charity and staff make contributions into NEST based on approved guidance in respect of Auto-Enrollment.** ||**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**The costs of the scheme to the charity for the year**|5,486 -|| |**The amount of any contributions outstanding at the year end**||- -| |**The amount of any contributions prepaid at the year end**||- -| 9 SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2025 ## **Section C Notes to the accounts** ## **Note 6 Tangible fixed assets** |**6.1 Cost or valuation**|||| |---|---|---|---| ||**Other land &**|**Fixtures,**|**Total**| ||**buildings**|**fittings and**|| |||**equipment**|| ||**£**|**£**|**£**| |Balance brought forward|220,886|82,873|303,759| |Additions|1,265|768|2,033| |Revaluations|-|-|-| |Disposals|-|-|-| |Balance carried forward|222,151|83,641|305,792| |**6.2 Accumulated depreciation and impairment provisions**|||| ||SL|RB|**Total**| ||5%SL|10%RB|| |Balance brought forward|117,550|53,213|170,763| |Depreciation charge for year|11,109|3,001|14,110| |Impairment provisions|||| ||-|-|-| |Revaluations|||| ||-|-|-| |Disposals|-|-|-| |Balance carried forward|128,659|56,214|184,873| |**6.3 Net book value**|||| |Brought forward|103,336|29,660|132,996| |Carried forward|93,492|27,427|120,919| 10 Annual accounts for the period to 31 August 2025 ## SHEPLEY PRE-SCHOOL (CIO) ## **Section C Notes to the accounts (cont)** ## **Note 7 Debtors and prepayments** |**Analysis of debtors**||**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**| |---|---|---|---|---| |||**This year**|**Last year**
**This year**|**Last year**| |||**£**|**£**
**£**|**£**| |**Trade debtors**||9,307 - -||-| |**Amounts due from subsidiary and associated**||||| |**undertakings**||-|- -|-| |**Other debtors**||420|- -|-| |**Prepayments and accrued income**||4,604|- -|-| ||**Total**|14,331 - -||-| |**Note 8 Creditors and accruals**||||| |**8.1 Analysis of creditors**||||| |||**Amounts**|**falling due**
**Amounts falling due after**|| |||**within one year**
**more than**||**one year**| |||**This year**|**Last year**
**This year**|**Last year**| |||**£**|**£**
**£**|**£**| |**Loans and overdrafts**||-|- -|-| |**Trade creditors**||6,416|- -|-| |**Amounts due to subsidiary and associated**||||| |**undertakings**||-|- -|-| |**Other creditors**||5,171|- -|-| |**Accruals and deferred income**||-|- -|-| ||**Total**|11,587|- -|-| 11 ## SHEPLEY PRE-SCHOOL (CIO) ## Trustees Annual Report SECTION A – Reference and administration details Charity Name Shepley Pre-school (CIO) Registered Charity Number 1206879 Charity’s principal address In the Grounds of Shepley First School Firth Street, Shepley HUDDERSFIELD HD8 8DD Names of the Charity Trustees S Sloan – Trustee E Mills – Trustee T Atkinson – Trustee T L Jones – Trustee C E Booth - Trustee Names of senior staff members Ms C E Booth & Ms N Firth SECTION B – Structure, governance and management Type of governing document Constitution How the charity is constituted Association Trustee Selection Methods The committee Members are elected for a two year term at the AGM. A member of the committee can be re-elected unless they have already served in any capacity for ten consecutive years. If the committee decided it can co-opt up to three further members after the AGM. Committee members must be members of the preschool. 12 ## SECTION C – Objectives and Activities The aim of the preschool is to enhance the development and education of children under statutory school age and also for children out of school hours and during school holidays, by encouraging parents to understand and provide for the needs of their children through community groups. The preschool offers appropriate play, education and care facilities, family learning and extended hours groups and ensure that such groups offer opportunities for all children. SECTION D – Achievements and performance Summary of the main achievements of the charity during the year - We offer sessional and full day care throughout the year, having up to 40 children per session within the local area, giving each child an average of 15 hours of care per week. ## SECTION E – Financial review Brief statement of the charity’s policy on reserves – Reserves are carried forward each year. Principle funding source – Privately paid fees and funding from Kirklees council provide most of the income for the year. SECTION F – Declaration The trustees declare that they have approved the trustees report above. Signed on behalf of the charity’s trustees Signed Date Position Signed Date Position Signed Date Position 13