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2025-08-31-accounts

Trustee Report for 2025

Stanton Parents and Under Fives

Stanton Pre-School. Upthorpe Road, Stanton, Suffolk. IP31 2AW Registered Charity 295564

Contents

Trustee Report for 2025........................................................................................................................1 Introduction.......................................................................................................................................2 Key Charity Details.............................................................................................................................2 Background........................................................................................................................................2 Serious Incidents and Risks................................................................................................................2 Financial Review................................................................................................................................2 Reserves Policy..................................................................................................................................2 Going forward....................................................................................................................................2 Conclusion.........................................................................................................................................2 Trustee Signature..............................................................................................................................2

Introduction

This report, will be covering the running and accounts of Stanton Pre-School (SPUF) for the financial year September 1[st] 2024 – August 31[st] 2025.

Key Charity Details

SPFU is an Unincorporated Association whose governing document was adopted in 1984

Trustees;

Background

The 2024 accounts have been qualified and submitted and this report / accounts pack references 2025 Financial Year.

The Committee can confirm that the trustees have had regard to the charities commission guidance on public benefit and fee charging as well as a description of significant activities carried out further to the charity purpose for public benefit.

In the future we are aiming to convert the charity to a Charitable Incorporated Organisation to easy management and ensure the long term viability of the organisation.

Serious Incidents and Risks

None encountered

Financial Review

Please see accounts pack

Reserves Policy

SPUF currently hold £3700 in its reserve account.

Going forward

SPUF will be moved to the Charitable Integrated Organisation model in 2026.

Conclusion

As of 2025 SPFU is in a stable financial position and able to meet it’s running costs, the forecast is that this will continue into the future with growing numbers of Children in our setting.

Trustee Signature

Tom Forster

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st August 2025 for Stanton Parents and Under Fives

Stanton Parents and Under Fives

Contents of the Financial Statements for the Year Ended 31st August 2025

Pages
Report of the Trustees 1 to 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7,8,9,10
Detailed statement of the Financial Activities 11

Independent Examiners Report to the Trustees of

Stanton Parents and under Fives

I report to the trustees on my examination of the accounts of Stanton Parents and under Fives for the year ended 31 August 2025 set out on page 5-10

Responsibilities and basis of report

As the charities trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).

Independent examiners statement.

I have completed my examination. I confirm that no material 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 in order to enable a proper understanding of the accounts to be reached.

Suzanne Lock

Suzanne Lock Business Services Ltd

40 Meadow Crescent

Ipswich IP3 8GD

4

Stanton Parents under Fives

Statement of Financial Activities For the year ended 31st August 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Donations
Fundraising
Grant funding
Fees
Total Incoming resources
Charitable Activities
Pre School
Support costs including governance
Total resources expended
Net Income / (expenditure) for the year
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
£
30
146,522
11,516
158,068
130,167
2,943
133,110
24,958
31,934
56,892
2024
£
230
119,336
13,245
132,811
105,640
3,116
108,756
24,055
7,879
31,934

5

Stanton Parents under Fives

BALANCE SHEET For the year ended 31st August 2025

Notes
TANGIBLE FIXED ASSETS
8
CURRENT ASSETS:
Debtors & Prepayments
9
Cash at bank and in hand
CREDITORS:
Amounts falling
due within one year
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted Funds
TOTAL FUNDS
£
£
13,361
1,832
43,968
45,799
2,268
43,531
56,892
56,892
56,892
2025
£
£
12,112
0
24,418
24,418
4,596
19,822
31,935
31,935
31,935
2024
£
£
12,112
0
24,418
24,418
4,596
19,822
31,935
31,935
31,935
2024
45,799
2,268
24,418
4,596
31,935
31,935
31,935

The financial statements were approved by the Board of Trustees on ……………………………….. And were signed on its behalf by :

………………………………………………..

Tom Foster

………………………………………………..

Mrs Jessica Foster

6

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st Agust 2025

1 ACCOUNTING POLICIES

Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure incurred for specified purpose is charged to the appropriate fund

Fixture and fittings 15% reducing balance Computer Equipment 25% reducing balance

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees

2
ANALYSIS OF INCOME
Donations and legacies
Donations
Fundraising (Uniforms)
Grant funding
Charitable Activities:
Pre School
2025
£
30
0
146,522
11,516
158,068
2024
£
0
230
119,336
13,245
132,811

7

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st Agust 2025

3 ANALYSIS OF EXPENDITURE
Staff Direct Support 2025 2024
Costs Costs Other Total Total
£ £ £ £ £
Expenditure on raising funds:
Fundraising (uniforms) 0 0 0
0 0 0 0 0
Expenditure on charitable activities:
Pre school activities 99,390 6,815 23,962 130,167 105,640
Support costs including governance 2,943
99,390 6,815 26,904 130,167 108,756
99,390 6,815 26,904 130,167 108,756
4 SUPPORT COSTS: **Support ** Governance 2025 2024
Total Total
£ £ £ £
Accountancy and book keeping 2,943 2,943 3,116
Administration 7,935 7,935
Sundries 7,673 7,673 2,092
Subscriptions 526 526
Stationery & Postage 1,356 1,356
Repairs and renewals 1,761 1,761 2,290
Cleaning 335 335 175
Legal 0 0 0
Insurance 890 890
IT Software and consumables 1,186 1,186
Depreciation 2,236 2,236 1,939
Bank charges 62 62 0
26,904 26,904 9,612
5 NET (OUTGOING) / INCOMING RESOURCES: 2025 2024
£ £
This is stated after charging
Depreciation 2,236 1,939
Independent Examiners / Reporting Accountants Remuneration 2,943 3,116
6 STAFF COSTS: 2025 2024
£ £
Salaries 95,846 76,763
Employers NI 1,604 598
Employers Pension contributions 1,699 1,561
Staff training and DBS checks 242 675
99,390 79,597

8 The average number of paid employees (part time and full time) during the year was 6 (2024: 7)

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st August 2025

7 TAXATION

All income is applied for charitable purposes and therefore any surplus is exempt from Corporation tax.

8 TANGIBLE FIXED ASSETS

Fixture and Fittings Computer Equipment Computer Equipment Totals
Cost £ £ £
At 1 September 2024 26,657 2,483 29,140
Additions 2,117 1,368 3,486
Disposals 0
At 31 August 2025 28,774 3,851 32,626
Depreciation
At 1 September 2024 14,849 2,180 17,028
Depn on disposal 0
Charge for Year 1,933 304 2,236
At 31 August 2025 16,782 0 2,484 0 19,264
Net Book Value
At 31 August 2025 11,992 1,368 13,361
At 31 August 2024 11,808 303 12,111
9 DEBTORS 2025 2024
£ £
Trade debtors 0
Other debtors 1,832 0
1,832 0
10 CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR 2025 2024
£ £
Accruals 1,575 1,400
Other Creditors
Taxation and Social security 2,951
Pension 693 246
2,268 4,596

9

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st Agust 2025

11 TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES

2025 20254
£ £
Trustees remuneration Authority Remuneration Pension Total Total
Name of trustee
Lisa French By order of 44,096 44,096
Trustees expenses Types of expenses reimbursed
Name of trustee
Lisa French Equipment,travel,sundries 565 1,199

12 GENERAL RESERVE

The unrestricted funds balance includes an amount set aside to enable the charity to cover essential management, administration and support costs for one term.

10

Stanton and Parents under Fives

DETAILED PROFIT AND LOSS ACCOUNT - for management information only For the year ended 31 August 2025

INCOME
Donations
Fund raising
Funding
Non-funded Fees
Accountants Fees
Advertising and marketing
Bank Fees
Childcare
Childrens activities
Cleaning
Depreciation
Donations
Educational Equipment
Employers NI
Entertainment
Food and snacks
Fund raising expenses
Gross Wages
Insurance
Interest Paid
IT Software and consumables
Light and heat
Pension Contributions
Playgroup sundries
Professional Fees
Rent & Rates & water
Repairs and renewals
Stationery and postage
Subscriptions and memberships
Telephone
Training and DBS checks
Travel
Net loss
£
£
30
0
146,522
11,516
158,068
2,943
1,252
335
2,236
100
214
1,604
5,350
95,846
890
62
1,186
1,699
7,673
6,353
1,761
1,356
526
1,212
242
270
133,110
24,958
2025
£
£
0
230
119,336
13,245
132,811
3,116
122
134
5,058
175
1,939
432
598
2,711
76,763
20
987
1,561
2,092
6,432
2,290
1,388
453
1,375
675
434
108,756
24,055
2024
£
£
0
230
119,336
13,245
132,811
3,116
122
134
5,058
175
1,939
432
598
2,711
76,763
20
987
1,561
2,092
6,432
2,290
1,388
453
1,375
675
434
108,756
24,055
2024
24,055

11

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st August 2025 for Stanton Parents and Under Fives

Stanton Parents and Under Fives

Contents of the Financial Statements for the Year Ended 31st August 2025

Pages
Report of the Trustees 1 to 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7,8,9,10
Detailed statement of the Financial Activities 11

Independent Examiners Report to the Trustees of

Stanton Parents and under Fives

I report to the trustees on my examination of the accounts of Stanton Parents and under Fives for the year ended 31 August 2025 set out on page 5-10

Responsibilities and basis of report

As the charities trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).

Independent examiners statement.

I have completed my examination. I confirm that no material 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 in order to enable a proper understanding of the accounts to be reached.

Suzanne Lock

Suzanne Lock Business Services Ltd

40 Meadow Crescent

Ipswich IP3 8GD

4

Stanton Parents under Fives

Statement of Financial Activities For the year ended 31st August 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Donations
Fundraising
Grant funding
Fees
Total Incoming resources
Charitable Activities
Pre School
Support costs including governance
Total resources expended
Net Income / (expenditure) for the year
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
£
30
146,522
11,516
158,068
130,167
2,943
133,110
24,958
31,934
56,892
2024
£
230
119,336
13,245
132,811
105,640
3,116
108,756
24,055
7,879
31,934

5

Stanton Parents under Fives

BALANCE SHEET For the year ended 31st August 2025

Notes
TANGIBLE FIXED ASSETS
8
CURRENT ASSETS:
Debtors & Prepayments
9
Cash at bank and in hand
CREDITORS:
Amounts falling
due within one year
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted Funds
TOTAL FUNDS
£
£
13,361
1,832
43,968
45,799
2,268
43,531
56,892
56,892
56,892
2025
£
£
12,112
0
24,418
24,418
4,596
19,822
31,935
31,935
31,935
2024
£
£
12,112
0
24,418
24,418
4,596
19,822
31,935
31,935
31,935
2024
45,799
2,268
24,418
4,596
31,935
31,935
31,935

The financial statements were approved by the Board of Trustees on ……………………………….. And were signed on its behalf by :

………………………………………………..

Tom Foster

………………………………………………..

Mrs Jessica Foster

6

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st Agust 2025

1 ACCOUNTING POLICIES

Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure incurred for specified purpose is charged to the appropriate fund

Fixture and fittings 15% reducing balance Computer Equipment 25% reducing balance

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees

2
ANALYSIS OF INCOME
Donations and legacies
Donations
Fundraising (Uniforms)
Grant funding
Charitable Activities:
Pre School
2025
£
30
0
146,522
11,516
158,068
2024
£
0
230
119,336
13,245
132,811

7

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st Agust 2025

3 ANALYSIS OF EXPENDITURE
Staff Direct Support 2025 2024
Costs Costs Other Total Total
£ £ £ £ £
Expenditure on raising funds:
Fundraising (uniforms) 0 0 0
0 0 0 0 0
Expenditure on charitable activities:
Pre school activities 99,390 6,815 23,962 130,167 105,640
Support costs including governance 2,943
99,390 6,815 26,904 130,167 108,756
99,390 6,815 26,904 130,167 108,756
4 SUPPORT COSTS: **Support ** Governance 2025 2024
Total Total
£ £ £ £
Accountancy and book keeping 2,943 2,943 3,116
Administration 7,935 7,935
Sundries 7,673 7,673 2,092
Subscriptions 526 526
Stationery & Postage 1,356 1,356
Repairs and renewals 1,761 1,761 2,290
Cleaning 335 335 175
Legal 0 0 0
Insurance 890 890
IT Software and consumables 1,186 1,186
Depreciation 2,236 2,236 1,939
Bank charges 62 62 0
26,904 26,904 9,612
5 NET (OUTGOING) / INCOMING RESOURCES: 2025 2024
£ £
This is stated after charging
Depreciation 2,236 1,939
Independent Examiners / Reporting Accountants Remuneration 2,943 3,116
6 STAFF COSTS: 2025 2024
£ £
Salaries 95,846 76,763
Employers NI 1,604 598
Employers Pension contributions 1,699 1,561
Staff training and DBS checks 242 675
99,390 79,597

8 The average number of paid employees (part time and full time) during the year was 6 (2024: 7)

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st August 2025

7 TAXATION

All income is applied for charitable purposes and therefore any surplus is exempt from Corporation tax.

8 TANGIBLE FIXED ASSETS

Fixture and Fittings Computer Equipment Computer Equipment Totals
Cost £ £ £
At 1 September 2024 26,657 2,483 29,140
Additions 2,117 1,368 3,486
Disposals 0
At 31 August 2025 28,774 3,851 32,626
Depreciation
At 1 September 2024 14,849 2,180 17,028
Depn on disposal 0
Charge for Year 1,933 304 2,236
At 31 August 2025 16,782 0 2,484 0 19,264
Net Book Value
At 31 August 2025 11,992 1,368 13,361
At 31 August 2024 11,808 303 12,111
9 DEBTORS 2025 2024
£ £
Trade debtors 0
Other debtors 1,832 0
1,832 0
10 CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR 2025 2024
£ £
Accruals 1,575 1,400
Other Creditors
Taxation and Social security 2,951
Pension 693 246
2,268 4,596

9

Stanton and Parents under Fives

NOTES TO THE UNAUDITED ACCOUNTS For the year ended 31st Agust 2025

11 TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES

2025 20254
£ £
Trustees remuneration Authority Remuneration Pension Total Total
Name of trustee
Lisa French By order of 44,096 44,096
Trustees expenses Types of expenses reimbursed
Name of trustee
Lisa French Equipment,travel,sundries 565 1,199

12 GENERAL RESERVE

The unrestricted funds balance includes an amount set aside to enable the charity to cover essential management, administration and support costs for one term.

10

Stanton and Parents under Fives

DETAILED PROFIT AND LOSS ACCOUNT - for management information only For the year ended 31 August 2025

INCOME
Donations
Fund raising
Funding
Non-funded Fees
Accountants Fees
Advertising and marketing
Bank Fees
Childcare
Childrens activities
Cleaning
Depreciation
Donations
Educational Equipment
Employers NI
Entertainment
Food and snacks
Fund raising expenses
Gross Wages
Insurance
Interest Paid
IT Software and consumables
Light and heat
Pension Contributions
Playgroup sundries
Professional Fees
Rent & Rates & water
Repairs and renewals
Stationery and postage
Subscriptions and memberships
Telephone
Training and DBS checks
Travel
Net loss
£
£
30
0
146,522
11,516
158,068
2,943
1,252
335
2,236
100
214
1,604
5,350
95,846
890
62
1,186
1,699
7,673
6,353
1,761
1,356
526
1,212
242
270
133,110
24,958
2025
£
£
0
230
119,336
13,245
132,811
3,116
122
134
5,058
175
1,939
432
598
2,711
76,763
20
987
1,561
2,092
6,432
2,290
1,388
453
1,375
675
434
108,756
24,055
2024
£
£
0
230
119,336
13,245
132,811
3,116
122
134
5,058
175
1,939
432
598
2,711
76,763
20
987
1,561
2,092
6,432
2,290
1,388
453
1,375
675
434
108,756
24,055
2024
24,055

11