Perranporth Pre-School CIO Charity No 1210551
Accounts
31-Aug-25
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Perranporth Pre-School CIO Administrative Details
Charity name
Charity registration number Company registration number
Registered office
Trustees
Independent Examiner
Perranporth Pre-School CIO 1210551 CE039884 Perranporth Pre-School St. Pirans Childrens Centre Liskey Hill Perranporth TR6 0EU Beatrice Cudmore Sophie O'Shea Thomas Shilton Sarah Thomas
Whyfield Limited Ground Floor, Building A Green Court Truro Business Park Threemilestone TR4 9LF
Trustees' Annual Report for the period
Period start date Period end date Day Month Year Day Month Year From 18 10 2024 To 31 08 2025
Section A Reference and administration details
Charity name Perranporth Pre-School CIO Other names charity is known by Registered charity number (if any) 1210551 Charity's principal address St. Pirans Childrens Centre Liskey Hill Perranporth Postcode TR6 0EU
Names of the charity trustees who manage the charity
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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Rebecca Harper
2 Sophie O’Shea
3 Thomas Shilton
4 Sarah Thomas
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Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
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Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Constitution Type of governing document (eg. trust deed, constitution) Company How the charity is constituted
- (eg. trust, association, company)
Members of the Charity Trustee selection methods
(eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
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policies and procedures adopted for the induction and training of trustees;
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the charity’s organisational structure and any wider network with which the charity works;
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relationship with any related parties;
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trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
To provide childcare for children 0 to four years. To ensure high quality but affordable childcare is provided to children and all statutory and legal requirements are met.
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Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
Additional details of objectives and activities (Optional information)
You may choose to include further statements, where relevant, about:
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policy on grantmaking;
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policy programme related investment;
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contribution made by volunteers.
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Section D Achievements and performance
Summary of the main achievements of the charity during the year
The charity recently invested in expanding the current site so we can now extend our childcare offer to more children including taking children from 9 months of age.
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Section E Financial review
Brief statement of the charity’s policy on reserves
Details of any funds materially in deficit
We hold reserves simply for staff redundancy’s and any outstanding debt should the charity fold. Or in an emergency.
Further financial review details (Optional information)
You may choose to include additional information, where relevant about:
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the charity’s principal sources of funds (including any fundraising);
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how expenditure has supported the key objectives of the charity;
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investment policy and objectives including any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) SThomas sthomas (Oct 27, 2025 09:04:35 GMT)sthomas Thomas Full name(s) Sarah Position (eg Secretary, Chair, Committee Member etc) Date 08/10/2025
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Perranporth Pre-School Charity No 1210551
Approval statement
I report on the financial statements of the Charity for the year ended 31st August 2025 which are set out on pages 3 & 41
Respective responsibilities of Trustees and Examiners
The Charity's Trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act). As amended by s.28 of the Charities Act 2006) and that an independent examination is needed.
it is my responsibility to:
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examine the accounts under section 43 of the act, as amended);
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to follow the procedures laid down in the general directions given by the Charity commission (under Section 43(7)(b) of the Act, as amended); and
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to state whether particular matters have come to my attention.
Basis of Independent Examiners' Statement
my examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of 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 I do not express an audit opinion on the accounts.
Independent Examiner's statement
in the course of my examination, no matter has come to my attention:
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1 which gives me reasonable cause to believe that, in any material respect, the Trustees have met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 41 of the Act); and accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act
Whyfield Limited Ground Floor Building A Green Court Truro Business Park Threemilestone Truro Cornwall TR4 9LF
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Perranporth Pre-School Charity No 1210551 Receipts and Payments Account for The Year Ended 31st August 2025
1 Receipts
| Fees Received Council Funding Fundraising Donations Other Bank interest Total receipts Payments Wages and National Insurance Employer Pensions Rent Resources and Materials Insurance Training and First Aid Courses Professional Fees Administrative Expenses Musical Sessions etc Cleaning expenses etc Fundraising expenses Repairs and maintenance Subscriptions and miscellaneous Fruit, snacks and sundries Depreciation Charitable donations Asset & Investment Purchases Total Payments Net of Receipts/Payments Cash funds last year Cash funds this year |
2025 19,985.77 134,272.08 410.00 90,138.93 - 244,806.78 839.99 245,646.77 90,675.19 1,917.08 600.00 2,064.10 1,371.56 1,096.68 1,718.88 771.74 1,995.00 676.54 329.52 51,667.51 2,012.04 1,246.21 1,549.17 600.00 160,291.22 - 160,291.22 85,355.55 - 85,355.55 |
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Perranporth Pre-School Charity No 1210551 Statment of Assets & Liabilites at 31st August 2025
| Fixed Assets Tangible assets 9 Current Assets 10 Cash at bank 71,990 Prepayments 1,920 73,910 Current Liabilites 11 HMRC PAYE 3,883 Accrued Expenses 900 4,783 Net Current Assets Net Assets 14 Funds 13 Resticted funds Unrestricted funds |
£ 16,228 78,693 85,355 - 85,355 85,355 2025 |
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These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for small entities.
For the year ending 31/08/2025 the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preperation on the accounts.
sthomas
.............................................. sthomas (Oct 27, 2025 09:04:35 GMT) signed on behalf of the Trustees on
27/10/2025 Dated......................................
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1. Accounting Policies
Basis of Accounting
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 as updated by Update Bulletin 1 issued on 2 February 2016, the Charities Act 2011 ans the Companies Act 2006.
The financial statements have been prepared under the historical cost convention.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular activities on a basis
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
The unrestricted fund has arisen through general fundraising, unrestricted donations and surpluses from persuing the charity's objectives.Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The cost of raising and administering such funds are changed against the specific fund.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Fixtures, fittings and equipment 2. Voluntary Income Donations 3. Income from other Charitable Activities See detailed P&L for income types 4. Investment Income Interest income 5. Incoming resources from charitable activities Unrestricted Restricted Grant Income - - Other Income - - - - |
20% Straight Line 90,139 90,139 154,668 154,668 840 839.99 - - - 2025 2025 2025 2025 |
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6. Net Income
Net Income is stated after charging 2025 Depreciation 1,549
7. Employee's remuneration
The average number of persons employed by the charity during the year was as follows: 9
2025 The aggregate payroll costs of these persons were as follows: 92,592
No employee received emoluments of more than £60,000 during the year: 0
8. Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
9.Tangible Fixed Assets
| Fixtures, Fittings and Office Equipment £ Cost At 1st September 2024 - Additions 17,778 At 31 August 2025 17,778 Depreciation At 1st September 2024 - Charge for the year 1,549 At 31 August 2025 1,549 Net book value: At 31 August 2025 16,229 At 1st September 2024 - 10. Debtors 2025 Prepayments 1,920 1,920 11.Current Liabilities Amounts falling due within 1 year 2025 Accruals 900 HMRC PAYE 3,883 4,783 |
Total £ - 17,778 17,778 - 1,549 1,549 16,229 - |
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10. Debtors
11.Current Liabilities
12. Members' Liability
The charity is a charitable incorporated organisation and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
| 13. Analysis of Funds General Funds Unrestricted Income Fund Total Funds 14. Net assets by fund Tangible assets Current assets Current Liabilities Net Assets |
At 1 September Incoming Resources At 31 August 2024 Resources Expended 2025 £ £ £ £ - 245,647 160,292 85,355 - - - - - - - - - - 245,647 160,292 85,355 Unrestricted Restricted Total funds funds 2025 £ £ £ 16,228 - 16,228 73,910 - 73,910 4,783 - 4,783 85,355 - 85,355 |
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