## Perranporth Pre-School CIO Charity No 1210551
Accounts
31-Aug-25
1
## **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**
**----- Start of picture text -----**
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
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
1
## **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:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- 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.
March **2012**
**TAR**
2
**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:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
March **2012**
**TAR**
3
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.
March **2012**
**TAR**
4
## **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:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- 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
March **2012**
**TAR**
5
## **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:
1. examine the accounts under section 43 of the act, as amended);
2. 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
3. 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:
- 1 which gives me reasonable cause to believe that, in any material respect, the Trustees have met the requirements to ensure that:
- 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
4
## **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|
|---|---|
5
## **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**|
|---|---|
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......................................
6
## **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**|
|---|---|
## **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
-|
|---|---|
## **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|
|---|---|