OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

Martlesham Preschool

General Member’s Report

For the year ended 31[st] August 2025

The general members’ present their annual report and financial statements for the year ended 31 August 2025.

Objectives and Activities

Our aim is to encourage and support learning through play. Play helps young children to learn and develop through actively taking part. Our setting uses the ‘Development Matters’ guidance plan along with the ‘Early Years Foundation Stage’ to plan and provide a range of play activities, which help children to make progress in each of the seven areas of learning and development. These areas being:

The Prime Areas- Communication and Language, Physical Development and Personal, Social and Emotional Development

The Specific Areas- Literacy, Mathematics, Understanding the World and Expressive Arts and Design.

We are guided by the ‘Early Years Foundation Stage’ to enable every child to be unique, to form positive relationships and to encourage their learning and development in an environment which enables them to do so.

At Martlesham Preschool we believe in jumping in muddy puddles, just to see what happens, looking at the world with curiosity and wonder, asking questions and discovering answers and exploring and testing ideas. Early years means so much more than 'just the time you spend before starting school.' It is truly the key foundation for acquiring positive at udes to learning.

We believe that each individual child should have the opportunity to develop in a safe, stimulating, fun and friendly environment. We aim to provide a happy, warm and welcoming space where children will grow in confidence and independence by learning through play. We appreciate that each child is unique with varying aptitudes and interests and we seek to engage with every child. We aim to provide parents/carers a high-quality provision where they can communicate with staff and be assured that their child is safe and well cared for.

The trustee’s have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2).

The General members’ have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The preschool has continued to thrive, with our numbers on roll continuing to increase. During the year we sadly said goodbye to Emese. We took on three staff members (2 as apprentices) which didn’t work out, but we have been very fortunate in gaining a new staff member in Adel who has taken on an apprenticeship and is progressing through this amazingly. Charlotte stepped up to me Deputy Manager from September, and then took on the role of interim Manager for the summer

term, whilst Nicola stepped down to deputy. The staff always give huge amounts of energy, time and commitment to provide the children with lots of lovely experiences. We do have a very high standard which we don’t apologise for and this was evident in our ofsted inspection carried out on 25[th] April 2025 where we achieved an ‘outstanding’ rating.

Across the year we held a successful and well supported Summer Fair; as well as a sponsored mini olympics week, where the children took part in various activities, the children had so much fun and we raised a great amount thanks to the generosity of our preschool families. As a charity run preschool, the support of our families for our committee and our events is vital so we really appreciate all of their support.

Financial Review

The charity received total income for the year of £202,585.63 (2024: £133,331.05). Total expenditure on charitable activities totalled £197,153.68 (2024: £134,139.76).

NB:

Within this financial period we paid for our sensory room to be developed, as well as our lobby/library area and for the outside of the building to be painted.

We received a grant of £1000.00 in June for the library development.

Date
9/2/2024
9/3/2024
9/5/2024
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1/2/2025
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1/3/2025
1/6/2025
1/6/2025
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2/7/2025
2/10/2025
2/10/2025
2/10/2025
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2/14/2025
2/17/2025
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Details
Balance
£32,468.89
East Sufolk Council
£32,408.89
SCCAPORS
£63,004.34
Commission charges on account
£62,995.84
R Webb- RW Landscaping
£59,467.84
Amazon- Aprons + striptape
£59,455.86
B&M- Cleaning products
£59,452.08
Amazon Prime
£59,443.09
Ikea- Crockery
£59,404.09
Rachael Percyexpenses- FlyingTiger
£59,396.09
Aldi- Sundries
£59,384.93
LB Fee's
£59,638.43
Squarespace
£59,619.23
ICO
£59,584.23
Adel Webber expenses- Training
£59,535.23
AbbeyEnterprises- Cleaning
£59,035.38
AbbeyEnterprises- Cleaning
£58,265.28
Amazon- Statonary
£58,247.31
Amazon- Sundries
£58,210.40
Amazon- Sun loton
£58,202.40
Ellie Freeth expenses- Training
£58,166.40
Firepower
£58,028.40
Tesco Mobile(preschool mobile topup)
£58,023.40
Findel Educaton-Toilet roll
£57,980.21
Amazon- iPad &paper
£57,848.23
Fair Care Childcare- KK Fee's
£58,030.23
Aldi- Sundries
£58,026.43
BES Utlites
£57,931.15
LS Fee's
£58,126.15
Aldi- Snack
£58,119.03
GH Fee's
£58,210.03
AW Wages
£57,980.83
EF Wages
£57,619.17
VL Wages
£56,919.25
EZ Wages
£56,082.44
RP Wages
£55,235.47
NC Wages
£52,874.30
CG Wages
£51,032.31
R Webb- RW Landscaping
£50,552.31
McAfee
£50,466.82
Squarespace
£50,294.02
HG Fee's
£50,303.77
Nest Pensions
£49,922.74
Amazon- Book & mug
£49,907.76
Amazon- Tape
£49,888.28
EE Supplies- SensoryRoom- Bubble tube,bean bag,mirrors,sequin
£48,504.60
Paul Youngs Ltd- Window Cleaning
£48,486.60
RM Fee's
£48,489.85
£48,489.85
£48,489.85
East Sufolk Council
£48,429.85
SP Online Carpets
£48,259.25
Sufolk CountyCouncil Rent
£46,881.46
EF Fee's -Uniform
£46,897.46
Amazon- Mobilephone
£46,879.97
East Sufolk Services- Waste Services
£46,820.37
AB Fee's
£46,865.37
Amazon- Paper
£46,856.58
Amazon- Paper
£46,848.59
East Sufolk Services- Waste Services
£46,583.39
RM Fee's
£46,606.14
Amazon Prime
£46,597.15
Amazon- Animals,fabric,fairylights
£46,552.86
Ikea- Baskets
£46,324.86
Aldi- Bin bags
£46,322.36
Commission charges on account
£46,313.86
MY Fee's
£46,320.36
SV Fee's
£46,476.36
RB Deposit Fee
£46,521.36
Sufolk CountyCouncil- Job Advert
£46,446.36
Amazon- Wipes & nappybags
£46,425.37
Amazon- Aprons, gloves & animals
£46,326.81
Findel Educaton- Soap,fgures,animals
£46,145.13
FJ Fee's
£46,164.63
Amazon- Dishwasher tablets
£46,140.43
Wickes- Trunking
£46,136.43
Morrisons
£46,122.43
Paul Youngs Ltd- Window Cleaning
£46,104.43
AbbeyEnterprises- Cleaning
£45,688.83
RW Fee's
£45,695.83
KP Fee's
£46,412.46
AB Fee's
£46,415.71
Tesco Mobile(preschool mobile topup)
£46,410.71
BES Utlites
£46,246.47
Ebay- EYFS books
£46,201.05
Blinds2Go- Sensoryroom
£46,146.99
HumptyDumptyPre-school
£46,131.99
HMRC
£41,910.60
Post Ofce- Stamp
£41,909.75
R Webb- Sensoryroom
£41,405.75
SCCAPORS
£59,867.56
KP Wages
£59,591.29
AW Wages
£59,086.09
DD Wages
£58,569.25
EF Wages
£58,002.85
RP Wages
£57,192.69
VL Wages
£55,852.53
EZ Wages
£54,484.15
NC Wages
£51,963.16
CG Wages
£49,551.04
CG- EYFS book
£49,558.62
OC Fee's
£50,286.62
VL- EYFS book
£50,294.20
AW- EYFS book
£50,301.78
Nest Pensions
£49,742.37
EC Fee's
£49,902.37
£49,902.37
£49,902.37
East Sufolk Council
£49,842.37
Microsof Store- Sofwareprogrammes
£49,762.38
Commission charges on account
£49,753.88
Charlote Grant expenses- FlyingTiger
£49,745.88
KP Fee's
£50,091.19
SCCAPORS
£53,078.19
Amazon- Bin,choppingboards,extension leads, plugs
£53,022.68
Amazon Prime
£53,013.69
Paypal- DBS Check
£52,951.69
SV Fee's
£53,185.69
Amazon- Curtain wire & hooks
£53,181.70
Amazon- Door lock
£53,177.71
The Works- Books
£53,127.71
Ofsted- Childcare annual fee
£53,092.71
Bypass Nurseries
£53,069.75
AB Fee's
£53,076.25
EGB Fee's
£54,441.25
Sufolk Tax Accountants
£54,323.65
R Webb- Playdough table
£53,933.65
R Webb- Sensoryroom
£52,757.65
LS Fee's
£52,972.15
Amazon- Gloves & changingmat
£52,903.25
Amazon- Book
£52,891.06
Amazon- Craf materials
£52,856.25
Duncans Butchers- Cakes
£52,846.00
Yorkshire Gas
£52,618.52
Tesco Mobile(preschool mobile topup)
£52,613.52
Amazon- Craf materials
£52,605.55
Amazon- Wool
£52,595.51
Amazon- Facepaint & craf materials
£52,558.23
Gemma Brunni expenses- AGM Expenses
£52,553.23
The Works- Books
£52,503.23
The Works- Books
£52,553.23
RubyElectricityLtd
£52,469.03
BT Group- Internet
£52,308.41
Wages- DD
£52,226.65
Wages-AW
£51,847.45
Wages- EF
£51,220.25
Wages- RP
£50,282.17
Wages- VL
£49,153.65
Wages- NC
£47,066.46
Morrisons- Sundries
£47,057.48
Wages- CG
£45,546.43
SB Fee's
£45,598.43
Amazon-glue
£45,591.24
Amazon-paper &glue
£45,550.30
Adel Webber expenses- Training
£45,515.30
Fair Care Childcare- KK Fee's
£45,702.30
SCCAPORS
£46,702.30
Nest Pensions
£46,388.30
Amazon- Tassel curtain
£46,381.01
Amazon- toycars
£46,367.52
APW Training
£46,230.18
AbbeyEnterprises- Cleaning
£45,814.58
MY Fee's
£45,827.58
AA Fee's
£45,876.33
£45,876.33
£45,876.33
RubyElectricityLtd
£45,832.16
East Sufolk Council
£45,772.16
Morrisons- Sundries
£45,769.16
AB Fee's
£45,782.16
KP Fee's
£45,804.91
TA Fee's
£45,849.91
KP Fee's
£46,195.22
HP Fee's
£46,200.22
GH Fee's
£46,242.47
FJ Fee's
£46,388.72
Amazon- basket, games, puzzles
£46,336.94
Commission charges on account
£46,328.44
Clothes2Order- staf uniform
£45,988.17
Paul Youngs Ltd- Window Cleaning
£45,970.17
Amazon-pipe cleaners
£45,966.68
Amazon Prime
£45,957.69
Aldi- Sundries
£45,954.16
LS Fee's
£46,188.16
SV Fee's
£46,422.16
Amazon- broom
£46,407.72
Aldi- Sundries
£46,405.03
FJ Fee's
£46,411.53
Findel Educaton- toilet roll & hand towels
£46,348.99
Yorkshire Gas
£46,137.30
AW Fee's
£46,176.30
SCCAPORS
£48,800.26
Tesco Mobile(preschool mobile topup)
£48,795.26
SCCAPORS
£48,852.38
Rachael Percyexpenses- Aldi Santagif
£48,840.39
Jo Darbydance instructor
£48,795.39
OC Fee's
£48,804.39
ET Fee's
£48,859.39
SV Fee's
£49,034.89
DD Wages
£48,988.17
EF Wages
£48,360.97
JD Wages
£47,522.93
RP Wages
£46,454.47
AW Wages
£45,365.92
VL Wages
£43,971.42
NC Wages
£41,514.88
CG Wages
£39,704.83
SCCAPORS
£41,297.23
LS Fee's
£41,472.73
MY Fee's
£41,475.98
£41,475.98
£41,475.98
East Sufolk Council
£41,415.98
RM Fee's
£41,438.73
AB Fee's
£41,464.73
Nest Pensions
£41,045.20
HP Fee's
£41,077.20
SK Fee's
£41,095.70
SCCAPORS
£71,510.20
Sufolk CountyCouncil Rent
£70,132.41
FJ Fee's
£70,366.41
Amazon Prime
£70,357.42
COOP- Bin bags
£70,355.42
AA Fee's
£70,550.42
LS Fee's
£70,784.42
IT Fee's
£70,875.42
AK Fee's
£70,920.42
CC Fee's
£71,011.42
Amazon- baskets
£70,867.54
GC Deposit refund
£70,822.54
EF Deposit refund
£70,777.54
SR Deposit refund
£70,732.54
KP Fee's
£70,755.29
BT Fee's
£70,813.79
Ebay-
£70,780.40
Aldi- Cleaning products,snacks
£70,764.32
AbbeyEnterprises- Cleaning
£70,348.72
Amazon-puppets
£70,324.53
Amazon- table cloth
£70,292.57
Sufolk Tax Accountants
£70,170.17
Amazon- books & toys
£70,136.56
East Sufolk Services- Waste Services
£69,940.96
Yorkshire Gas
£69,718.65
Tesco Mobile(preschool mobile topup)
£69,713.65
Amazon- trays
£69,582.38
HMRC
£65,094.17
Amazon-plantpots
£65,084.26
Amazon- refundplantpots
£65,099.21
EF Wages
£64,646.41
RP Wages
£64,158.91
JE Wages
£63,574.91
AW Wages
£62,970.47
VL Wages
£62,200.87
JD Wages
£61,207.91
NC Wages
£59,720.57
Amazon-paper
£59,706.59
Findel Educaton- Soap& toilet roll
£59,629.81
CG Wages
£58,281.21
Amazon- wall organiser &post box
£58,254.53
Nicola Cobb expenses- food & sundries
£58,205.16
HP Fee's
£58,673.16
IB Fee's
£59,141.16
SCCAPORS
£59,885.64
Tesco- sundries
£59,878.83
Amazon- childrens knives
£59,871.84
Paul Youngs Ltd- Window Cleaning
£59,853.84
Best Practce Network- Apprentceship
£59,835.17
Best Practce Network- Apprentceship
£59,797.84
KP Fee's
£59,997.84
Amazon- Bookcase
£59,937.89
R Webb- RW Landscaping
£58,443.89
Nest Pensions
£58,269.18
SP Pre School Learning- trainingcourse
£58,234.18
Amazon-gloves
£58,191.58
GC Fee's
£58,341.58
SK Fee's
£58,497.58
£58,497.58
£58,497.58
Pre School Learning- trainingcourse
£58,469.19
Pre School Learning- trainingcourse
£58,422.54
Aldi- Sundries
£58,419.09
Sufolk CountyCouncil- training
£58,404.09
HB Fee's
£58,414.09
Amazon-gate latch
£58,405.34
Amazon- blender,craf items
£58,352.13
GJZ Fee's
£58,664.13
HB Fee's
£58,667.13
Amazon Prime
£58,658.14
Amazon- food colouring,blue tack
£58,633.67
Adexa- toaster
£58,514.87
Morrisons- Sundries
£58,507.42
Sufolk CountyCouncil- training
£58,407.42
SCCAPORS
£59,407.42
Amazon-puppets,book
£59,348.68
Amazon- books
£59,333.98
Makers Market- toys
£59,313.98
AbbeyEnterprises- Cleaning
£58,598.38
SCCAPORS
£72,104.42
Yorkshire Gas
£71,929.26
Oxfam- toys
£71,924.28
St Elizabeth Hospice- toys
£71,917.78
RT Fee's
£71,963.28
Tesco Mobile(preschool mobile topup)
£71,958.28
Amanda Osborne- Resources
£71,893.28
AbbeyEnterprises- Cleaning
£71,477.68
SCCAPORS
£76,504.68
Mind Charity- toys
£76,501.18
QD- materials,toys
£76,491.92
Clothes2Order- commission
£76,494.09
BT Group- Internet
£76,313.62
Sue Ryder- toys
£76,311.37
Break On- toys
£76,300.52
Jessica Duncan expenses- Lidl toys
£76,272.02
Claire Pollard- resources
£76,123.02
AB Fee's
£76,136.02
EP Fee's
£76,181.02
SV Fee's
£76,415.02
DD Wages
£76,344.94
EF Wages
£75,872.94
JE Wages
£74,923.94
RP Wages
£73,954.66
AW Wages
£72,807.00
VL Wages
£71,586.96
JD Wages
£70,047.32
NC Wages
£67,719.48
DR £30,595.45
£253.50
£182.00
£195.00
£91.00
£9.75
£3.25
£16.00
£45.00
£22.75
£6.50
£156.00
£45.00
£19.50
£7.00
£716.63
£3.25
£18,461.81
£7.58
£728.00
£7.58
£7.58
£160.00
£345.31
£2,987.00
£234.00
£6.50
£1,365.00
£214.50
£50.00
£52.00
£187.00
£1,000.00
£13.00
£48.75
£13.00
£22.75
£45.00
£345.31
£5.00
£42.25
£146.25
£234.00
£234.00
£6.50
£39.00
£2,623.96
£57.12
£9.00
£55.00
£175.50
£1,592.40
£175.50
£3.25
£22.75
£26.00
£32.00
£18.50
£30,414.50
£234.00
£195.00
£234.00
£91.00
£45.00
£91.00
£22.75
£58.50
£14.95
£468.00
£468.00
£744.48
£200.00
£150.00
£156.00
£10.00
£312.00
£3.00
£1,000.00
£13,506.04
£45.50
£5,027.00
£2.17
£13.00
£45.00
£234.00
CR £60.00
£8.50
£3,528.00
£11.98
£3.78
£8.99
£39.00
£8.00
£11.16
£19.20
£35.00
£49.00
£499.85
£770.10
£17.97
£36.91
£8.00
£36.00
£138.00
£5.00
£43.19
£131.98
£3.80
£95.28
£7.12
£229.20
£361.66
£699.92
£836.81
£846.97
£2,361.17
£1,841.99
£480.00
£85.49
£172.80
£381.03
£14.98
£19.48
£1,383.68
£18.00
£60.00
£170.60
£1,377.79
£17.49
£59.60
£8.79
£7.99
£265.20
£8.99
£44.29
£228.00
£2.50
£8.50
£75.00
£20.99
£98.56
£181.68
£24.20
£4.00
£14.00
£18.00
£415.60
£5.00
£164.24
£45.42
£54.06
£15.00
£4,221.39
£0.85
£504.00
£276.27
£505.20
£516.84
£566.40
£810.16
£1,340.16
£1,368.38
£2,520.99
£2,412.12
£559.41
£60.00
£79.99
£8.50
£8.00
£55.51
£8.99
£62.00
£3.99
£3.99
£50.00
£35.00
£22.96
£117.60
£390.00
£1,176.00
£68.90
£12.19
£34.81
£10.25
£227.48
£5.00
£7.97
£10.04
£37.28
£5.00
£50.00
£84.20
£160.62
£81.76
£379.20
£627.20
£938.08
£1,128.52
£2,087.19
£8.98
£1,511.05
£7.19
£40.94
£35.00
£314.00
£7.29
£13.49
£137.34
£415.60
£44.17
£60.00
£3.00
£51.78
£8.50
£340.27
£18.00
£3.49
£8.99
£3.53
£14.44
£2.69
£62.54
£211.69
£5.00
£11.99
£45.00
£46.72
£627.20
£838.04
£1,068.46
£1,088.55
£1,394.50
£2,456.54
£1,810.05
£60.00
£419.53
£1,377.79
£8.99
£2.00
£143.88
£45.00
£45.00
£45.00
£33.39
£16.08
£415.60
£24.19
£31.96
£122.40
£33.61
£195.60
£222.31
£5.00
£131.27
£4,488.21
£9.91
£452.80
£487.50
£584.00
£604.44
£769.60
£992.96
£1,487.34
£13.98
£76.78
£1,348.60
£26.68
£49.37
£6.81
£6.99
£18.00
£18.67
£37.33
£59.95
£1,494.00
£174.71
£35.00
£42.60
£28.39
£46.65
£3.45
£15.00
£8.75
£53.21
£8.99
£24.47
£118.80
£7.45
£100.00
£58.74
£14.70
£20.00
£715.60
£175.16
£4.98
£6.50
£5.00
£65.00
£415.60
£3.50
£9.26
£180.47
£2.25
£10.85
£28.50
£149.00
£70.08
£472.00
£949.00
£969.28
£1,147.66
£1,220.04
£1,539.64
£2,327.84
Funding
30595.45
30595.45
18461.81
18461.81
2987.00
1000.00
3987.00
2623.96
1592.40
4216.36
30414.50
744.48
31158.98
1000.00
13506.04
5027.00
Fees 253.50
182.00
195.00
91.00
9.75
3.25
734.50
16.00
45.00
22.75
6.50
156.00
45.00
19.50
7.00
716.63
3.25
728.00
160.00
1925.63
345.31
234.00
6.50
1365.00
214.50
52.00
187.00
13.00
48.75
2466.06
13.00
22.75
45.00
345.31
5.00
42.25
146.25
234.00
234.00
6.50
39.00
9.00
55.00
175.50
175.50
3.25
1551.31
22.75
26.00
32.00
18.50
234.00
195.00
234.00
91.00
45.00
91.00
-45.00
-45.00
-45.00
22.75
58.50
468.00
468.00
200.00
150.00
156.00
2377.5
10.00
312.00
10.00
45.50
13.00
45.00
234.00
Bank Int 0
0
0.00
0
0
Exp Refund 0
0
0.00
0
0
Deposit 0
0
0.00
0
0
EBAR 0
0
0.00
0
0
Donaton 0
0
0.00
0
0
Uniform PuFundraisingIncome
0
0
0
0
0.00
0.00
340.27
340.27
0
0
0
10
0
0
0.00
0
0
Crosscheck 0
0
0.00
0
0
Toys & Materials
11.98
8.00
14.98
1383.68
1418.64
44.29
228.00
181.68
15.00
468.97
8.00
50.00
12.19
34.81
7.97
10.04
37.28
50.00
-50.00
7.19
40.94
7.29
13.49
229.20
51.78
3.49
55.27
143.88
24.19
31.96
33.61
131.27
9.91
-14.95
26.68
6.99
393.54
53.21
24.47
58.74
14.70
20.00
4.98
6.50
65.00
3.50
9.26
2.25
10.85
28.50
149.00
Sundry 3.78
39.00
11.16
17.97
36.91
8.00
43.19
131.98
3.80
19.48
315.27
8.79
7.99
2.50
20.99
98.56
24.20
14.00
0.85
177.88
55.51
68.90
8.98
133.39
3.00
3.53
14.44
2.69
62.54
86.2
2.00
16.08
13.98
76.78
49.37
6.81
42.60
207.62
3.45
118.80
7.45
Pension 381.03
381.03
559.41
559.41
314
314.00
0
419.53
174.71
594.24
Food 7.12
7.12
0
10.25
5
15.25
0
0
Bank Chg Light & Heat
8.5
95.28
8.5
95.28
8.5
164.24
8.5
164.24
8.5
227.48
84.2
8.50
311.68
44.17
8.5
211.69
8.5
255.86
222.31
0
222.31
175.16
Accounts
0
0
117.6
117.60
0
122.4
122.4
Wages 229.2
361.66
699.92
836.81
846.97
2361.17
1841.99
7177.72
276.27
505.2
516.84
566.4
810.16
1340.16
1368.38
2520.99
2412.12
10316.52
81.76
379.2
627.2
938.08
1128.52
2087.19
1511.05
6753.00
46.72
627.20
838.04
1068.46
1088.55
1394.50
2456.54
1810.05
9330.06
452.80
487.50
584.00
604.44
769.60
992.96
1487.34
1348.60
6727.24
70.08
472
949
969.28
1147.66
1220.04
1539.64
2327.84
Rates
60
60
60
60
60
60.00
60
60
60
60
Recruitment Costs
0
75
75
0.00
0
0
Waste
0
59.6
265.2
324.8
0.00
0
195.60
195.6
Staf Training
49.00
36.00
85.00
0.00
35.00
137.34
172.34
0.00
35.00
35.00
28.39
46.65
15.00
100.00
Rent 0
1377.79
1377.79
0.00
0
1377.79
1377.79
Cleaning
499.85
770.1
18
1287.95
18
415.6
433.6
415.60
415.60
18.00
18
415.60
18.00
433.6
715.6
415.6
PPS 0
0
0.00
0
0
Repairs & mInternet &
3528
5
480
85.49
4008
90.49
170.6
17.49
4
5
54.06
504
732.66
22.49
3.99
3.99
22.96
390
1176
5
160.62
1596.94
165.62
5.00
0
5
5.00
59.95
1494.00
1553.95
5
8.75
5
180.47
Cheques
0
0
0.00
0
0
HMRC 0
4221.39
4221.39
0.00
0
4488.21
4488.21
Prof Fees
35
138
173
45.42
-7.58
-7.58
-7.58
22.68
79.99
62
35
176.99
0
18.67
37.33
56
SubscriptoWebsite
8.99
19.2
172.8
8.99
192
8.99
8.99
0
8.99
8.99
0.00
8.99
8.99
0
8.99
8.99
0
8.99
Sofware 0
0
0.00
0
0
Insurance
0
0
0.00
0
0
EntertainmenUniform
0
0
0.00
11.99
45.00
56.99
0
0
0
0.00
0
0
-2.17
Crosscheck
0
0.00
0
0
0
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CG Wages
R Webb- RW Landscaping-grass
BT Fee's
HC Fee's
RW Fee's
Sufolk CountyCouncil-job advert
Amazon- trolley,aprons,clipboards,book
Waitrose- food
B&Q-plants
Morrisons- food
Amanda Osborne- Resources
HB Fee's
MA Fee's
SV Fee's
KP Fee's
Nest Pensions
SP Pre School Learning- trainingcourse
Jessica Duncan expenses- sundries
Amazon- mop& blue roll
Findel Educaton- hand towels,toilet roll
Best Practce Network- Apprentceship
FJ Fee's
Amazon Prime
Aldi- Cleaning products,snacks
Best Practce Network- Apprentceship
Nicola Cobb expenses- hoover
AbbeyEnterprises- Cleaning
RP Fee's
MA Fee's
Amazon- statonary& sundries
Amazon- wipes, gloves,four
DB Fee's
MB Fee's
Amazon-gloves
Amazon-jars,toys,botles
Amazon- bubble machine,cutlery
Preschool.orgEarlyYears Alliance insurance
AB Fee's
AB Fee's
Morrisons- food & sun loton
Yorkshire Gas
Roger Silen- Bobbie dance class
Tesco Mobile(preschool mobile topup)
Amazon- cables
AO Retail- dishwasher
Clothes2Order- Commisson
SV Fee's
Amazon- books,compost
GJZ Fee's
Amazon- statonary
Morrisons- food & cleaning products
DD Wages
JE Wages
RP Wages
AW Wages
VL Wages
JD Wages
NC Wages
Amazon- statonary
CG Wages
SK Fee's
Amazon- cables
SCCAPORS
SP Pre School Learning- trainingcourse
Sufolk CountyCouncil- trainingcourse
Dominos Pizza
Amazon- statonary
Morrisons- cleaning products
BT Fee's
RB Fee's
WBD Fee's
SV Fee's
KP Fee's
SV Fee's
SCCAPORS
Nest Pensions
East Sufolk Council
Amazon- folders
Sufolk CountyCouncil rent
SH Fee's
AB Fee's
Amazon- CD, graduaton tassel
OW Fee's
B&M- toy
Nicola Cobb expenses- Sainsbury's toothpaste
Best Practce Network- Apprentceship
EmilyKerrison- French Lessons
SV Fee's
EL Fee's
IT Fee's
AW lunch fee
KB Fee's
Amazon Prime
EGB Fee's
Elizabeth Gash Knitwear
SP Pre School Learning- trainingcourse
Charlote Grant expenses- Aldi holidayclub snack
RB Fee's
Banked fundraisingmoney/petycash
Findel Educaton- Soap& sand
AbbeyEnterprises- Cleaning
EGB Fee's
LGB Fee's
MA Fee's
Duncans Butchers- Cakes
Yorkshire Gas
Tesco Mobile(preschool mobile topup)
Amazon- medals,toys,sensorysock
SCCAPORS
FJ Fee's
Amazon- chalkboard,cloths,book, paper
Amazon- Mobilephone
COOP- milk
Paul Youngs Ltd- Window Cleaning
AW Deposit refund
AB Deposit refund
GJZ Fee's
HMRC
DD Wages
GF Wages
AW Wages
RP Wages
JE Wages
VL Wages
JD Wages
NC Wages
Sainsbury's sun loton & food
CG Wages
KP Fee's
Morrisons- Chocolates
RM Fee's
HC Fee's
RT Fee's
AA Fee's
Dominos Pizza
SB Fee's
SK Fee's
HC Fee's
East Sufolk Council
Amazon- Ink
Amazon- Laminator
Amazon- buckets & spades, gloves
Best Practce Network- Apprentceship
EmilyKerrison- French Lessons
Nest Pensions
Morrisons-Cleaning products
RM fundraising
RM fundraising
GC Fee's
Amazon Prime
Paypal- DBS Check
KB fundraising
Amazon- hoover bags
Amazon- cloths,balloons,ink
Leo Products
CG Expenses- Bus travel
DB & MB holidayclub fee's
Amazon- books, plastc wallets
AbbeyEnterprises- Cleaning
East Sufolk Council- Waste Services
Amazon- folders
Amazon- hand towels & wipes
Sufolk Tax Accountants
Morrisons- laundry pods
AW fundraising
HP fundraising
ZH Fee's
MH Fee's
Amazon refund- ink
Amazon- folders
RB Fee's- Easter club
Rachael Percyexpenses- sunloton
GJZ Fee's
MA Fee's
Yorkshire Gas
Tesco Mobile(preschool mobile topup)
Morrisons- food & sudries
Nicola Cobb Expenses- chairs & toys
FJ fundraising
Amazon- nailpolish
Amazon- book & loton
Aldi- hand wash & honey
EmilyKerrison- French Lessons
Evie Smith- Ballet Lessons
SB Fee's
HB Fee's
KP fundraising
EP fundraising
KP Fee's
Amazon-paper
Amazon- sun shade sail & hooks
SV Fee's
BT Group- Internet
HMRC
RP Wages
AW Wages
JE Wages
GF Wages
VL Wages
JD Wages
NC Wages
Findel Educaton- toilet roll, gloves,towels, paint
CG Wages
Vistaprint- banners & sign
LS Fee's
SCCAPORS
Morrisons- food,toilet roll
Nest Pensions
East Sufolk Council
Nicola Cobb expenses- wood
KP Fee's
Findel Educaton-gloves
Amazon- books
Amazon- books
Nicola Cobb expenses- books
SP Pre School Learning- trainingcourse
Amazon- cushions
Best Practce Network- Apprentceship
Litle Springers Gymnastcs
AB Fee's
SCCAPORS
Amazon-game & books
Tesco- food OFSTED Party
GJZ Fee's
Amazon Prime
Amazon- books
Amazon- Caterpillar kit
Morrisons- cleaning products
Amazon- statonary
Amazon- bowls
East Sufolk Council- Grant
Amazon- mug
Amazon-laminatng pouches
Amazon- craf materials, gloves
Amazon- book
Tesco- food
MS Fee's Deposit
EL Fee's
Amazon- toys
KB Fee's
Amazon- bateries
Yorkshire Gas
Amazon- toys
Findel Educaton- Popoids toys
APW Training- staf training
Tesco Mobile(preschool mobile topup)
Amazon-games
SB Fee's
Morrisons- cleaning products,bateries
Nicola Cobb expenses- sun loton
Amazon refund- cushion covers
Amazon- frst aid kit
HMRC
SB Wages
RF Wages
RP Wages
JE Wages
AW Wages
VL Wages
GF Wages
JD Wages
NC Wages
Amazon- wool
CG Wages
Amazon- book
Amazon- folders
Amazon- frst aid kit
Amazon- toys,cup,fabric
UK SafetyManagement - PAT Testng
SSA Fees-deposit
AS Fees- deposit
MA Fee's
Amazon- cup
Amazon- frst aid mask
Edward Mackay- Mini Monsters
Sufolk Tax Accountants
FP Fee's
RP Fee's
Morrisons- Sundries
Tesco- ice creams
Nest Pensions
East Sufolk Council
Litle Springers Gymnastcs
Sufolk CountyCouncil rent
Amazon-wipes
SP Pre School Learning- trainingcourse
KP Fee's
SCCAPORS
Amazon- record book
Amazon- hoover &games
Tesco- snacks
GJZ Fee's- refund
EF Deposit refund
RAB Deposit refund
WB Deposit refund
OW Deposit refund
SH Deposit refund
EmilyKerrison- French Lessons
GJZ Fee's
SCCAPORS
HC Fee's
Amazon Prime
Morrisons- sun loton
AD Fee's
AM Fees- deposit
MZ Fees- deposit
HB Fee's- Natonal Savings
Tesco- food
Best Practce Network- Apprentceship
Amazon- statonary
Findel Educaton- soap
AD Fee's- deposit
FADV DBS
Team Dynamis- training
JD expenses- food
NC expenses- food & sundries,summer fair
MA Fees- refund
Summer fair
NH Fee's- deposit
£65,581.88
£62,095.88
£62,141.88
£62,180.88
£62,258.88
£62,183.88
£62,183.88
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660.38
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812.36
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2013.42
18.67
75.07
8.99
8.99
8.99
8.99
8.99
8.99
8.99
8.99
8.99
8.99
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1595.23
1595.23
0.00
0.00
0.00
0.00
25
25.00
70
70.00
70
105
136
311.00
100
69
180
349.00
100
140
-2.17
-9.75
-9.75
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
7/15/2025
7/15/2025
7/15/2025
7/15/2025
7/15/2025
7/15/2025
7/17/2025
7/17/2025
7/17/2025
7/17/2025
7/18/2025
7/18/2025
7/18/2025
7/21/2025
7/21/2025
7/21/2025
7/21/2025
7/21/2025
7/21/2025
7/22/2025
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7/22/2025
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7/22/2025
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7/23/2025
7/23/2025
7/23/2025
7/24/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/25/2025
7/30/2025
7/30/2025
7/31/2025
8/1/2025
8/1/2025
8/1/2025
8/4/2025
8/6/2025
8/6/2025
8/12/2025
8/15/2025
8/18/2025
8/18/2025
8/18/2025
8/18/2025
8/18/2025
8/18/2025
8/18/2025
8/18/2025
8/18/2025
8/19/2025
8/21/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/22/2025
8/26/2025
8/26/2025
8/26/2025
8/27/2025
8/27/2025
8/27/2025
8/27/2025
8/28/2025
8/29/2025
8/29/2025
Amazon- staple remover
Amazon- toy
SP Pre School Learning- trainingcourse
Amazon- toys & statonary
EmilyKerrison- French Lessons
East Sufolk Services- Waste Services
Amazon- mug
Amazon-planner & frst aid items
Twinkl
RB Fee's- Natonal savings
Yorkshire Gas
Adam Alexander,Alexander Ices
EL Fee's
Tesco- food
Morrisons- outdoor rug
SLI Fee's
RB Fee's- Natonal savings
SCCAPORS
NB Fee's- deposit
PPL Licence
Paul Youngs Ltd- Window Cleaning
Roger Silen- Bobbie dance class
Sufolk Tax Accountants
RT Fee's
AAdams Fee's- deposit
KP Fee's
Banked fundraisingmoney/petycash
MA Fees
Clothes2Order
AW Fee's
FJ Fee's
HMRC
SB Wages
RF Wages
AW Wages
JE Wages
RP Wages
GF Wages
VL Wages
JD Wages
NC Wages
CG Wages
RB Fee's- refund
RB Fee's- Natonal savings
Nest Pensions
East Sufolk Council Rates
EYFS Tapestry
Amazon- toys
JD expenses-paint & materials
OW Fee's
NByam Fee's- deposit
SCCAPORS
JB Fee's- deposit
Yorkshire Gas
Best Practce Network- Apprentceship
Evie Smith- Ballet Lessons
R Webb Landscaping- lobbyworks
MB & DB Fee's
WB Fee's
MBarr Fee's- Deposit
AS Fee's
PH & AH Fee's- Holidayclub
Tesco Mobile(preschool mobile topup)
SK Fee's
DD Wages
SB Wages
RF Wages
GF Wages
JE Wages
AW Wages
RP Wages
VL Wages
JD Wages
CG Wages
NC Wages
HMRC
RB & RAB Fee's- Holidayclub
RB Fee's- Natonal savings
BT Group- Internet &phone
NC Expenses- food &plants
R Webb Landscaping- shuters
Agnello Staiano- buildingrepairs
Amazon Prime
Amazon- toys & materials
BT Fee's
£71,596.54
£71,575.66
£71,538.66
£71,205.51
£71,100.51
£70,823.20
£70,813.21
£70,799.20
£70,667.32
£70,716.32
£70,510.68
£70,346.68
£70,451.68
£70,446.68
£70,430.68
£70,438.68
£70,528.68
£70,684.68
£70,729.68
£70,594.46
£70,574.06
£70,529.06
£70,399.46
£70,406.46
£70,451.46
£70,500.46
£71,030.46
£71,042.46
£70,920.86
£70,976.86
£71,060.86
£69,029.81
£68,669.81
£68,012.54
£66,978.63
£65,829.87
£64,678.99
£63,235.65
£61,777.33
£59,847.61
£57,258.27
£54,234.93
£53,898.93
£54,234.93
£53,419.05
£53,419.05
£53,359.05
£53,128.05
£52,892.38
£52,857.70
£52,899.70
£52,944.70
£55,323.61
£55,368.61
£55,214.92
£55,196.25
£54,924.25
£53,724.25
£53,731.25
£53,773.25
£53,818.25
£53,866.75
£53,950.75
£53,945.75
£54,098.75
£54,035.83
£53,943.13
£53,739.28
£53,068.38
£52,309.19
£51,387.81
£50,388.79
£48,999.22
£47,548.65
£44,986.01
£42,392.17
£39,682.25
£39,699.25
£39,724.25
£39,530.71
£39,491.71
£39,012.84
£37,962.84
£37,953.85
£37,893.84
£37,900.84
£37,900.84
£49.00
£105.00
£8.00
£90.00
£156.00
£45.00
£7.00
£45.00
£49.00
£530.00
£12.00
£56.00
£84.00
£336.00
£42.00
£45.00
£2,378.91
£45.00
£7.00
£42.00
£45.00
£48.50
£84.00
£153.00
£17.00
£25.00
£7.00
£202,585.63
£6.99
£20.88
£37.00
£333.15
£105.00
£277.31
£9.99
£14.01
£131.88
£205.64
£164.00
£5.00
£16.00
£135.22
£20.40
£45.00
£129.60
£121.60
£2,031.05
£360.00
£657.27
£1,033.91
£1,148.76
£1,150.88
£1,443.34
£1,458.32
£1,929.72
£2,589.34
£3,023.34
£336.00
£815.88
£60.00
£231.00
£235.67
£34.68
£153.69
£18.67
£272.00
£1,200.00
£5.00
£62.92
£92.70
£203.85
£670.90
£759.19
£921.38
£999.02
£1,389.57
£1,450.57
£2,562.64
£2,593.84
£2,709.92
£193.54
£39.00
£478.87
£1,050.00
£8.99
£60.01
£197,153.68
1805.00
2378.91
2378.91
49.00
105.00
8.00
90.00
156.00
45.00
7.00
45.00
49.00
12.00
56.00
84.00
336.00
336.00
2066.50
42.00
45.00
45.00
7.00
42.00
45.00
48.50
84.00
153.00
17.00
25.00
553.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
121.6
121.60
0.00
530
534.00
0.00
0.00
0.00
0.00
0.00
20.88
333.15
9.99
16.00
405.39
235.67
60.01
295.68
6.99
14.01
318.68
0.00
815.88
1497.49
0.00
5
76.64
39
39.00
0.00
0.00
205.64
205.64
153.69
153.69
129.6
129.60
0.00
360
657.27
1033.91
1148.76
1150.88
1443.34
1458.32
1929.72
2589.34
3023.34
14794.88
£62.92
£92.70
£203.85
£670.90
£759.19
£921.38
£999.02
£1,389.57
£1,450.57
£2,562.64
£2,593.84
11706.58
60.00
60
60.00
0.00
0.00
277.31
277.31
0.00
37.00
1821.00
0.00
1377.79
0.00
20.4
20.40
0.00
0.00
0.00
0.00
34.68
1200
478.87
1050
2763.55
0.00
5
193.54
198.54
0.00
0.00
2031.05
2031.05
2709.92
2709.92
93.74
18.67
18.67
131.88
135.22
276.09
231
8.99
239.99
0.00
0.00
0.00
0.00
0.00
0.00
105
164
45
554.00
272
272.00
0.00
0.00
0.00
0.00

Charity registration number 288268

MARTLESHAM PRESCHOOL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

MARTLESHAM PRESCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

General Members A Johnson
G Brunning
C Grant
E Staiano
G French
E Cook
J Duncan
G Brundell
K Tyrrell
Chair Katherine Tyrrell
Secretary Hannah Gomez
Charity number 288268
Independent examiner Alistair Porter
Suffolk Tax Accountants Ltd
9 Byford Court
Crockatt Road
Hadleigh
Suffolk
IP7 6RD

MARTLESHAM PRESCHOOL

CONTENTS

Page
General Members' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7 - 12

MARTLESHAM PRESCHOOL

GENERAL MEMBERS' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The General members present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's constitution, the Charities Act 2011 and "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)" (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

Our aim is to encourage and support learning through play. Play helps young children to learn and develop through actively taking part. Our setting uses the Development Matters in the Early Years Foundation Stage guidance plan along with the ‘Early Years Foundation Stage’ to plan and provide a range of play activities, which help children to make progress in each of the seven areas of learning and development. These areas being:

The Prime Areas – Communication and Language, Physical Development and Personal, Social and Emotional Development.

The Specific Areas – Literacy, Mathematics, Understanding the World and Expressive Arts and Design.

We are guided by the ‘Early Years Foundation Stage’ to enable every child to be unique, to form positive relationships and to encourage their learning and development in an environment which enables them to do so.

At Martlesham Preschool we believe in jumping in muddy puddles, just to see what happens, looking at the world with curiosity and wonder, asking questions and discovering answers and exploring and testing new ideas. Early years means so much more than ‘just the time you spend before starting school.’ It is truly the key foundation for acquiring positive attitudes to learning.

We believe that each individual child should have the opportunity to develop in a safe, stimulating, fun and friendly environment. We aim to provide a happy, warm and welcoming space where children will grow in confidence and independence by learning through play. We appreciate that each child is unique with varying aptitudes and interests, and we seek to engage with every child. We aim to provide parents/carers with a high-quality provision where they can communicate with staff and be assured that their child is safe and well cared for.

The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

The General members have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

The preschool has continued to thrive, with our numbers on roll continuing to increase. During the year we sadly said goodbye to Emese. We took on three staff members (2 as apprentices) which didn’t work out, but we have been very fortunate in gaining a new staff member in Adel who has taken on an apprenticeship and is progressing through this amazingly. Charlotte stepped up to me Deputy Manager from September and then took on the role of interim Manager for the summer term, whilst Nicola stepped down to deputy. The staff always give huge amounts of energy, time and commitment to provide the children with lots of lovely experiences. We do have a very high standard which we don’t apologise for, and this was evident in our Ofsted inspection carried out on 25th April 2025 where we achieved an ‘outstanding’ rating.

Across the year we held a successful and well supported Summer Fair; as well as a sponsored mini-Olympics week, where the children took part in various activities, the children had so much fun and we raised a great amount thanks to the generosity of our preschool families. As a charity run preschool, the support of our families for our committee and our events is vital so we really appreciate all their support.

MARTLESHAM PRESCHOOL

Financial review

The charity received total income for the year of £200,783 (2024: £133,392). Total expenditure on charitable activities totaled £198,796 (2024: £135,528).

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure. The General members consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

MARTLESHAM PRESCHOOL

GENERAL MEMBERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management

The General members who served during the year and up to the date of signature of the financial statements were:

E Shore (Removed 25 September 2025) H Gomez G Brunning (Removed 25 September 2025) A Johnson (Removed 25 September 2025) C Grant E Staiano (Appointed 25 September 2025) G French (Appointed 25 September 2025) E Cook (Appointed 25 September 2025) J Duncan (Appointed 25 September 2025) G Brundell (Appointed 25 September 2025) K Tyrrell (Appointed 25 September 2025)

The General Members' report was approved by the Board of General Members'.

.............................. K Tyrrell Chair Dated: .........................

MARTLESHAM PRESCHOOL

INDEPENDENT EXAMINER'S REPORT

TO THE GENERAL MEMBERS OF MARTLESHAM PRESCHOOL

I report to the General members on my examination of the financial statements of Martlesham Preschool (the Charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the General member of the Charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the financial statements to be reached.

Alistair Porter, FMAAT Suffolk Tax Accountants Ltd 9 Byford Court Crockatt Road Hadleigh Suffolk IP7 6RD

Dated: .........................

MARTLESHAM PRESCHOOL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Charitable activities 2
200,562 133,221
Bank interest receivable 3
221 171
Total income 200,783 133.392
Expenditure on:
Charitable activities 4
198,331 135,528
Net expenditure for the year/
Net movement in funds 2,452
(2,136)
Fund balances at 1 September 2024 42,030 43,701
Fund balances at 31 August 2025 44,017 41,565

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

MARTLESHAM PRESCHOOL

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
8
Current assets
Debtors
9

Cash at bank and in hand
Creditors: amounts falling due within
one year
10

Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds - general
2025
£
1,345
53,434
54,780
(12,327)
2024
£
£
1,562
815
47,781
48,596
(8,290)
41,453
44,017
44,017
44,017
£
1,259
40,306
41,565
41,565
41,565

The financial statements were approved by the General Members' on .........................

.............................. K Tyrell Chair

MARTLESHAM PRESCHOOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the General members have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the General members continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

The charity has a single permanent fund which is wholly unrestricted.

Unrestricted funds comprise of those funds which the trustees are free to use for any purpose in furtherance of the charity’s objectives.

1.4 Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income:

1.5 Costs of generating funds

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing charity to that expenditure. It is probable that settlement will be required, and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and fittings 3 years straight line Computers 20% reducing balance

MARTLESHAM PRESCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

The gain or loss arising from the disposal of an asset is determined by the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11, Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using an effective interest rate method.

Trade creditors have obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

MARTLESHAM PRESCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employees’ services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminating the employment of an employee or to providing termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Charitable activities

2025 2024
£ £
Fee income 199,613 128,885
Other income receivable 949 4,436

3 Bank interest receivable

Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Interest receivable 221 171

MARTLESHAM PRESCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

4 Charitable activities

Staff costs
Depreciation
Cleaning
Postage & stationary
Advertising
Rates & water
Refreshments
Rent SCC
Repairs
Subscriptions
Sundries
Telephone
Purchases
Bank charges
Insurance
Other charitable expenditure
HMRC interest paid
Share of support costs (see note 5)
Analysis by fund
Unrestricted funds - general
For the year ended 31 August 2023
Unrestricted funds - general
2025
£
2024
£
152,310
95,197
482
222
5,748
7,303
138
276
192
174
599
604
420
239
5,653
5,751
14,055
8,978
606
116
3,056
1,536
971
760
4,859
5,037
34
102
1,093
816
5,660
6,073
-
-
2025
£
2024
£
152,310
95,197
482
222
5,748
7,303
138
276
192
174
599
604
420
239
5,653
5,751
14,055
8,978
606
116
3,056
1,536
971
760
4,859
5,037
34
102
1,093
816
5,660
6,073
-
-
195,876
133,184
2,455
2,344
198,331
135,528
198,331
198,331
135,528
135,528

MARTLESHAM PRESCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

5 Support costs

Support
costs
Governance
costs
£
£
Independent Exam Fee
750
-
Bookkeeping & Payroll
1,705
-
2,455
-
Analysed between
Charitable activities
2,455
-
2025
2024
£
£
750
732
1,705
1,612
2,455
2,344
2,455
2,344

6 General Members'

None of the General members (or any persons connected with them) received any remuneration during the year. No trustees (2024: Nil) were reimbursed for costs in relation to the summer fair for a total of £Nil (2024: £Nil).

7 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
9 7
Employment costs 2025 2024
£ £
Wages and salaries 149,780 93,784
Other pension costs 2,530 1,413
95,197 95,197

There were no employees whose annual remuneration was more than £60,000.

MARTLESHAM PRESCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

8 Tangible fixed assets

Fixtures and
fittings
Computers
£
£
Cost
At 1 September 2024
Additions in year
784
2,875
At 31 August 2025
1,569
2,875
Depreciation and impairment
At 1 September 2024
340
2,060
Depreciation charged in the year
319
163
At 31 August 2025
659
2,223
Carrying amount
At 31 August 2025
910
652
At 31 August 2024
444
815
9
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
285
Prepayments and accrued income
1,063
1,348
10
Creditors: amounts falling due within one year
2025
£
Trade creditors
-
Other creditors
3,637
Accruals and deferred income
8,690
12,327
785
-
Total
£
3,659
785
4,444
2,400
482
2,882
1,562
1,259
2024
£
254
561
815
2024
£
-
2,929
5,361
8,290

11 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).