UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 9 |
| Detailed Statement of Financial Activities | 10 to 11 |
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 299402
Principal address
The Unit behind St Gregory's Primary School Marnhull Dorset DT10 1PZ
Trustees
Mrs G Vine Trustee D Vine Trustee Mrs O Palmer-Smyth Chair Mrs L Shea Treasurer B Bolton R Bosley J Foulger N Willey E Burnell-Nugent
Independent Examiner
Gary Elson, FCCA Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH
Approved by order of the board of trustees on 3 August 2026 and signed on its behalf by:
Mrs O Palmer-Smyth - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MARNHULL PRESCHOOL
Independent examiner's report to the trustees of Marnhull Preschool
I report to the charity trustees on my examination of the accounts of Marnhull Preschool (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity 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').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Gary Elson, FCCA
Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH
3 August 2026
Page 2
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 65,641 Investment income 2 79 Total 65,720 EXPENDITURE ON Raising funds 75,615 NET INCOME/(EXPENDITURE) (9,895) RECONCILIATION OF FUNDS Total funds brought forward 18,880 TOTAL FUNDS CARRIED FORWARD 8,985 |
2024 Total funds £ 64,241 249 64,490 69,164 (4,674) 23,554 18,880 |
|---|---|
The notes form part of these financial statements
Page 3
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
BALANCE SHEET 31 DECEMBER 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank and in hand 9,779 CREDITORS Amounts falling due within one year 5 (660) NET CURRENT ASSETS 9,119 TOTAL ASSETS LESS CURRENT LIABILITIES 9,119 CREDITORS Amounts falling due after more than one year 6 (134) NET ASSETS 8,985 FUNDS 7 Unrestricted funds 8,985 TOTAL FUNDS 8,985 |
2024 Total funds £ 19,689 (660) 19,029 19,029 (149) 18,880 18,880 18,880 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 3 August 2026 and were signed on its behalf by:
O Palmer-Smyth - Trustee
L Shea - Trustee
The notes form part of these financial statements
Page 4
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 5
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Deposit account interest | 79 | 249 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 64,241 |
| Investment income | 249 |
| Total | 64,490 |
| EXPENDITURE ON | |
| Raising funds | 69,164 |
| NET INCOME/(EXPENDITURE) | (4,674) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 23,554 |
| TOTAL FUNDS CARRIED | |
| FORWARD | 18,880 |
continued...
Page 6
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Other creditors | 660 | 660 | ||
| 6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN | ONE YEAR | ||
| 2025 | 2024 | |||
| £ | £ | |||
| Taxation and social security | 134 | 149 | ||
| 7. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1/1/25 | in funds | 31/12/25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 18,880 | (9,895) | 8,985 | |
| TOTAL FUNDS | 18,880 | (9,895) | 8,985 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 65,720 | (75,615) | (9,895) | |
| TOTAL FUNDS | 65,720 | (75,615) | (9,895) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1/1/24 | in funds | 31/12/24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 23,554 | (4,674) | 18,880 | |
| TOTAL FUNDS | 23,554 | (4,674) | 18,880 |
continued...
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MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 64,490 (69,164) (4,674) 64,490 (69,164) (4,674) |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At At 1/1/24 in funds 31/12/25 £ £ £ 23,554 (14,569) 8,985 23,554 (14,569) 8,985 |
Net movement At At 1/1/24 in funds 31/12/25 £ £ £ 23,554 (14,569) 8,985 23,554 (14,569) 8,985 |
|---|---|---|
| 8,985 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 130,210 | (144,779) | (14,569) |
| TOTAL FUNDS | 130,210 | (144,779) | (14,569) |
continued...
Page 8
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 9
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| INCOME AND ENDOWMENTS Donations and legacies Fee Income Donations DCC Grants/Funding Investment income Deposit account interest Total incoming resources EXPENDITURE Other trading activities Wages EMPLRS NIC & SMP/SAP Claims Pensions Support costs Management Running Costs - equipment etc Insurance Light and heat Telephone Postage and stationery Sundries PLA & Ofsted Finance Bank charges Information technology Repairs and renewals Governance costs Accountancy and legal fees |
2025 £ 10,787 - 54,854 65,641 79 65,720 62,818 525 607 63,950 2,521 1,961 796 1,739 551 1,613 336 9,517 101 871 1,176 |
2024 £ 11,492 1,370 51,379 64,241 249 64,490 60,734 (4,532) 484 56,686 3,183 1,940 811 1,120 327 999 2,048 10,428 673 465 912 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 10
MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Total resources expended Net expenditure |
2025 £ 75,615 (9,895) |
2024 £ 69,164 (4,674) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 11