Charitv rtgislration number 301250 (England and Wales) RUNNYMEDE PRE-SCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
RUNNYMEDE PRE-SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Trusttts Julie Lau'rence Alison Thomas Paula Shell)" Cher%'l Bolden Jessica Brni'er Chloe Thomas Catherine Vickers (Co opted) Jessica IlThieldon Sharon Field (App)inted 15 June 2025) (Apwintcd l April 20?5) Charity Tryistration England and Wales 301250 Principal address Castle Point Borough Council Kiln Road Benfleet F.ngland SS7 ITF Independent examiner Francis James & Partners LLP 1386 n{knn Ro Leigh on Sea England SS9 2UJ
RUNNYMEDE PRE~SCHOOL CONTENTS Page Trustees rew>rt Indqxndent examinerfs rew)rt Statement of financial activities Balance sheet Notes to the financial ststements 6-12
RUNNYMEDE PRE-SCHOOL TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees preseni their annual reFX)rt and financial Sternents for the l'ear ended 31 August 2025. The financial statements have been prepared in accordance with the accounting ry)licies set out in note I to the financial statements and compl). with the charits s governing documenL the Charilies Act 2011 and "Accounting and Reporting b%. Charities= Statement of Recommended Practice applicablc to charities preparing their accoimts in accordance N'ith the Financial Rctx)rting Standard applicable in thc UK and Republic of Ireland (FRS 102)" (effectiiie l January. 2019). Objectives aDd activities The aims of Runn)'mede Pre-school ("the Pre-school.) are to enhance the (ki'elopment and education of children primaril%' under statutorn. school age bTr' encouraging parents lo understand and proN'ide for the Iieeds of their children throiigh communit%" pla!: groups. play. education and care. The Pre-school is run in accordance ith the aims and code of standards issued bv the Pre-sch)1 Learning A Iliancc. Achievements and perforniance A cktailed rei'ieTh' of activities and achievements for the )"ear M'ill be presented al the forthcoming Annual (ieneral Meeting. In summarv. the Pre•School provided 364 supervised sessions ranging bets4.een 3 and 6 houri each and had 54 children enrolled for Ihe 2025 Summer terni. The results of the Pre•School for the )"ear detailed on page 4 and sho1%" a profit for the l'ear of £10.493 (2024: £10.940) before expenditurc on tangible fixcd assets. The main source of funds wn1lniK to ariqe from fees and granis funding for childcarc and this income is applied to the cost of running the Pre-school. The main costs are the salaric% of the Pre-school staff together with hire of the hall and exndituTe on equipment. games. supplies and other items used for the education and the w.elfare of the children. A number of fund-rnising actiN ities took place during the vear and the net proceeds from these are used &s a contribution toiards the running costs of the Pre-school. The Commillee is aware of the guidance issued . the CTrwits' Commission on public benefit and believe that the current actil'ilies and objectives of the Pre-SLhool are in line m.ith thc guidance. including the alloClon ot" free place) aThJ suhsidised ftts in appropri&e circumstances. Financial revie It is the policy. of the charits. that unrestricted funds M"hich hai:e noi been designated for a specific use should be maintained at a lel'el equivalent to between three and six month's expenditure. The trusiees consider that reserves at this lei.el will ensurc Ihat. in the eient of a significant drop in funding. they y4.ill be able to continue thc charity s current actii"ities w'hile consideration is given to w'a!:s in w.hich additional funds mav be rnise(L This lei'el of reseTh'es has been mainthincd 1hrOugUl Ihe ! ear. Strnctureg governanee and mD*gement The Pre-school is a registered charitv and is constituted &s an un1ncorrated association. The current Conslituiion m.as &Jopted b!. Members in 2016 and the Pre-school is a tM)d>' in membership of the Pre-school Lcarning Alliance. The ovcrall mIageMen( &id control of the Pre-school rests Il'ith the ind1.1dUPI meml)¢rs of Ihe Pre-school's management committee ('the Committee"). The day-tda), management of the Pre-school during the l'ear is delegated to sciiior staff members. The members of the Commiltee. M"ho are also the Charits" Trustees and Ii'ho sen'ed in the vear. are listed bcloM.. Th. are elected annuall>' at the Annuaj General Meeting w.ith a minimum numbcr of 8 members. including 3 CO•OPted members and of ii'hich at least 5 parents of guardians of children attending the pre-school as parent representatiies. The aptxiinlmenl of replacement parent representatives mai also be deal iih at Committee Meeting Th¢ lIcIeS and procedures adopted b%. the Pre-sch1 are thosc required b3. the Pre-school learning Alliance. including those covering all aspects of child protection and health and safety.. Disclosure and Barring SeTh:ice checks are carried out on all ne. eMplOeeS and Committee Members.
RUNNYMEDE PRE-SCHOOL TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The tnstees N'ho served during the >'ear and up to the date of signature ot.the financial statements Ii'ere: Julie Laivrence Cheryl Bolden Alison Thomas Jessica Brewer Paula Shelly Chloe Adams Jessica Whieldon Sharon Field Catherine Vicker (Co opted) Chairnian Vice Chairnian Treasurer Vice Treasurer Secretar) Vice Secretm" The trustees report H as approved b), the Board of Trustees. Julie LaThrence Chairman .3....1 .1.2 .1..2.olS
RUNNYMEDE PRE-SCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RUNNYMEDE PRE-SCHOOL I retKJrt to the Irustees on m}. aMinatIon of thc financial Sl&ements of Kunn)'mede Pre-Sch(x)l (the charit).) for the J ear en(kd 31 August 2025. Responsibilities and basis of report As the trustees of the charity. l'ou are resw)nsible t-or the preparation of the tinancial stalements in accordance with the requirements of the Charities Act 2011. I report in respecl of m). examination of the charits. s financial ststements carried out under section 145 of the Charilics Act 2011. In carry ing out m). cxamination I have folloiied the Directions gii.en bi. the Charity. Commission under section 145(5)(b) of the Charities Act 2011. Independent examiner's statement Your attention is draI4:n to the rt that the charits, has prepared the financial staiements in accordance Ii'ith the relevant Nersion of the SLgtemcnt of Recommended Prnclicc applicable to charities preparing Iheir finwicial statements In accordance with thc Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting bv Charities: Statement of Recommended PtIce issued on l April 2005 w'hich is referred to in the eitant regulations but has now been w'ithdrau'n. l undersLqnd that this has been done in order for Ihe financial staiements to proi'ide a and fair N'ieNI in accordance w'ith UK Generall). Accepted Accounting PtICe. I have completed m>. examination. I confirni that no matters hai'e come to m!. aiiention in conneclion il'ith the examination gil'ing me cause to believe that in an malerial respect: accounting records were not kept in respect of the charits" as required bi. section 130 of the Charities Act 2011. the financial statements (k) not accord w.ith those records.: or the financial statements do not compl!: N'ith the applicahle requirements concerning the forni and conient of financial statements set out in the Charities (Accounts and Re)rts) Regulations 2008 othcr than any requirement that the financial statements gil'e a truc and fair vieM". w.hich is not a mattcr c()nsidered as part of an independent examination. I hae no concerns and ha%e come across no other matters in connection with thc examination lo iTrhich attention should be drnwn in this rewrt in order to enable a pr(>per undersianding of the financial statements to bc reached Francis James & Partners LLP 1386 London Road Leigh on Sea Essex SS9 2UJ England 2) Noi'ember 2025
RUNNYMEDE PRE-SCHOOL STATEMENT OF FINANCIAL AcfivITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 ljnrestrieted funds 2025 Llnrestricted funds 2024 Notes Ineome from: Fees and grants received Other trading activities Ini'estments 217.196 2.280 1.167 211.510 3.543 Total income 220.643 215.819 Expenditure on: Charitable activitics Other expenditure 209.967 204.879 Total expenditure 209.969 204.879 Net income and movement in funds 10.674 10.940 Reeoneiliation of fvnds: Fund balances at I September 2024 94.174 83.234 Fund balances at 31 August 2025 104.848 94.174 The statement of financial activities irKludcs all gains and losses recognised in the year. All income and expenditure derii'e from continuing aCti111cs.
RUNNYMEDE PRE-SCHOOL BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Notes Fixed assets Tangible assets 195 14 Current assets Debtors Cash at bank and in hand 12 700 105.613 593 97.114 106.313 97.707 Creditors: amounts falling due within one year 13 (1.660) (3.547) Net current assets 104.653 94.160 Total assets less cllrrent liabilities 104.848 94.174 The funds of the charlty Unrestricted funds 15 104.848 94.174 104.848 94.174 The financial statements were approved b). the trustees on .......... .. -- Julie LaM"rence ChairmAn
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 AUGUST 2025 AccouDtlng policies l. l Accounting convention The financial statements hai'e been prepared in accordance with the charitN s go&'erning documenl. the Charities Act 2011. FRS 102 "The Financial Reporting Stsndard applicable in the IIK and Republic of Ireland" and the Charilies SORP 'Accounting and Reporting b>" Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial ReFKbrting Standard applicable in the UK and Republic of Ireland (FRS 1021" The charit), is a Public Benefit Entit)" as defined b!. FRS 102. The charity has taken advantage of the proi'isions in the SORP for charities not to prepare a statement of cash floll's. The financial statements are prepared in sterling. which is the fvnctional currencv of the charit>'. Monetsry, amounts in these financial stalemenls are rounded to the nearest £. The financial statements hai'e been prepared under the historical cost COnention. The principal accounting wlicies adopted are set out beloiv. 1.2 Going concern At the time of approving the financial st&cmcnts. the tnteeS hai"e a reasonable expectalion that the charits has adeqlte resources to continue in operational cxistence for the foresttable future. Thus the trustees continue to athpt the going concem basis of accounting in preparing the financial statements. IJ Charitable funds Unrestricted funds are ai'ailable for use at the discretion of the trustees in furtherance of their charitable objectii'es. Restricted funds are subject 10 specific c()ndilion8 hN' donors or grarnors as to kK)W the%" mav be used The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Ineome Income is recognised when the chariti: is legall%" entitled to it after an). performance conditions haN'e bttn met. the amounts can be mcasured reliabl) and it is probable thai income w.ill be receiTr"ed. Cash donations are recognised on receipi. Other donatlons are recognised once the charit%" has been notitied ot. the donation. unless perfonnance conditions require deferral of the amount. Income tax recoverable in relation to donations receii'ed under Gift Aid or deeds of coTr"enant is recognised at the time of the donation. 1.5 Expenditsre Expenditure is recognised once thcre is a legal or constructii'e obligation to transfer crA)nomic benefit to a third part!". it is probable that a transfer of economic benefits .111 be required in seitlemenL aTKI the amount of the obligation can bc measured reliablv. Expenditure is classified b). activits.. The costs of each actii'its. are rne up of the lolal of dirccl Costs and sharcd costs. including supw)rt costs inTh'olved in undertaking each acliTr'its'. Direct cosis attributable to a single aclii"its' are allocated directl%, to that activit).. Shared costs which contribute to more than one activity. and SUp)rt costs Mhich are not attribuiable to a single a¢tiviti' are apportioned betw'een those actii'ities on a basis consistent Ii'ith the use of resources. Central staff costs are allocated on the basis ot" time spenL and depreciation charges are allocated on the poriion of Ihe asset s use.
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 ,4ceounting policies (C.ofttinued) 1.6 Tangible fixed assets Tangible ftxed assets are initiall). measurcd at cost and subsequentl%' measured at cost or I"aluation. net of depreciation and anTr' impainnent losses. Deprecialion is recogni5ed so as to H'ritc off the cost or I'aluation of assets less their residual values oi'er Iheir u8eful liN es on the following bases: Plant and equipment 3 )'ears 1.7 Cash And CAsh eqllivalents Cash and c&sh equii"alents include cash in hand dcwsils held at call Ii'ith banks. oiher short-ienn liquid investments w'ith original maturities of thrtt months or less. and bank overdrnfts. Bank overdralb are shoM"n M'ithin borrom.ings in current liabilitics. 1.8 FinAncial iDStruments The charity has elected to applTr the provisions of Section I I "B&sic Financial Instruments and Section 12 "Other Financial Instruments Issues" of FRS 10? to all of its financial instrumcnts. Financial instruments are recognised in the charits s balance sheet Ivhen the charits, becomes partN' to the COntrtUal proi'isions of the instrument. Basicfinancial liabilities Basic financial liabilities. including creditors and bank loans are initiall!. recognised at transaciion price unless the arrangement constilutes a financing trnnsactiotL li here the dcbl instrumcnt is measured at Ihe present %.all of the future pa)'ments discounted at a market raie of interest. Financial liabilities classified as pa}7ble M'ithin one i.ear are not amortised. 1.9 Employee beDefits The cost of an). unused holidas. entitlement is recognised in the rIOd in which the emplol'tt s sen'ices are received. Terniination benefits are recogni5ed immediatelv as an expense M'hen the charity is demonstrabl), committed to tenninate the employment of an emplo)'ee or to proi'ide terniinalion bcnefits. Critical accountiDg estimates and judzements In the application of the chariTh':s accounting liCI¢S. the trustees are reqiiired to make judgemenls. estimates and assumptions about the cam.ing amount of assels and liabiliiies that are N)I readil) apparent from othcr sources. The estimates and as%)ciated assumptions are based on historical experience and other factors that are considered to be relei'ant. Actual results ma), differ from these eslimates. The estimates and underlying &8sumptions are rei'ithyed on an ongoing basis. Rei'isions to accounting estimates are recognised in the period in Ii'hich the estimate is revised where the revision affects onl!. that period or in the period of the revision and future periods Ii'here th¢ re%'ision affect51)oih current and future periods.
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from fees and grants rteeived Unrestricted nds ljnrestricted funds 2024 Donations and gifts Grdnts Fees receivablc 2.706 1 ()6.223 18.267 1.271 174.250 35.989 217.196 211.510 Income from other trading activities Unrestricted Unrestrieted nds funds 2025 2024 Fundrnising cents 2.280 3.543 Income from investments Ilnrestricted Ilnrestricted funds funds 2024 Interest receivable 1.167 766
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expenditure on charitabk artfvities Unrestricted Unrestricted funds funds 2025 2024 Dirert costs Staff costs Depreciation Staff welfare and training Hire of hall and shed Educational supplies and equipment Outings and partings Insurance P.P.S arxl telephone Subscriptions Bank charges Sunthy Accountano, 165.025 166 1.461 29.682 7.157 751 1.749 ?32 713 163.265 769 28.686 7.243 583 1.129 940 627 i I 102 479 1.440 102 95 1 .440 209.967 204.879 Analysis by fund Unrestricted funds 209.967 204.879 Trnstees None of the trustees (or anv persons connected M'ith them) rtteiTr'ed an). remuneration or benefits from the charit). during the vear. Employees The average monthly number of employees during the year w"as: 2025 Number 2024 Nomber Teaching Part time/ Administrntion 12 12 Employment costs 2025 2024 'ages and salaries 165.025 163.265 There M'ere no employees M'hose annual remuneration w'as more than £60.(M)O.
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENfs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Other expenditure Unrestricted Ilnrestricted funds nds 2025 2024 Net loss on disposal of tangible fixed assets 10 Taxation Thc charit). is exempt from L8xalion on its actii'ities because all its income is applied for charitable purFK)ses. 11 Tangible fixed Assets Plant and equlpmeit Cost At I September 2024 Additions Disposals 16.258 349 (1.317) At 3 J August 2025 15.290 Depreciation and impairment At I September 2024 tkpreciation charged in the year Eliminated in respect of distx)sals 16.244 (1.315) Al 31 August 2025 15.095 Carrying Amount At 31 August 202) 195 At 31 August 2024 14 12 Debtors 2025 2024 Amounts falling due within one vear: Other debtors Prepavmcnts and accrued income 487 106 593 10-
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMEhTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Creditors: amounts falling due within one year 2025 2024 Notes Deferred income Accruals 14 2?0 1,440 1 .440 1.660 3.547 14 Deferred income 2025 2024 Other deferred income ??0 Deferred income is included in the financial slatements as follows: 2025 2024 Deferred income is included within: Current liabilities ?20 Movements in the )'ear: Deferred income at I September 2024 Resources deferred in the s'ear 2,107 (1.887) 23.288 (?1.181) Deferred income at 31 August 2025 220 15 Unrestrlcted funds The unrestricted funds of the charit). comprise the une¥FKnded balances of donations and grants M'hich are not subject to specific conditions bv thnors and grantors as to how they may be used. These include designated funds H'hich haife been set aside out of unrestrictcd funds by the trustees t.or specific purrx)ses. At I September 2024 Incoming resources Resourres At 31 August expeBded 2025 General funds 94.174 220.643 (209.969) 104.848 Previous year: At I September 2023 Ineoming reSoUe$ Resources At 31 August expended 2024 Genera] funds 83.234 215.819 (204.879) 94.174 11
RUNNYMEDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 Related party trnDsa¢tions TkKrc wcrc no disclosable related part%. transactions during the )'ear (2024 - none). 12-