Charity registration number: 900441
## Cholsey Pre-School
Annual Report and Financial Statements for the Year Ended 31 August 2025
## **Cholsey Pre-School**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Trustee's Report|2 to 4|
|Statement of Trustee's Responsibilities|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7 to 8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 18|
## **Cholsey Pre-School**
## **Reference and Administrative Details**
**Chairman** Anthony Porter **Trustee** Anthony Porter Joana Ribeiro **Charity Registration Number** 900441 **Principal Office** Church Road Cholsey Wallingford OX10 9PP **Independent Examiner** Andy Hooper t/a AIMS 7 Katmandu Road Bromsgrove Worcestershire B60 2SP
Page 1
## **Cholsey Pre-School**
## **Trustee's Report**
The trustee present the annual report together with the financial statements of the charity for the year ended 31 August 2025.
## **Objectives and activities**
## _**Public benefit**_
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
(a) Offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
(b) Encouraging the study of the needs of such children and their families and promoting public interest and recognition of such needs in the local areas;
(c) Instigating and adhering to and furthering the aims and objects of the Pre-School Learning Alliance.
The trustee confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
During the year the preschool continued to provide early years education and childcare services to children in the local area. The setting maintained a welcoming and supportive environment where children are encouraged to learn through play and exploration.
The preschool remained well attended throughout the year and continued to deliver a range of activities designed to support children’s early learning, social development and preparation for primary school. Staff worked closely with parents and carers to support each child’s individual needs and development.
The trustees believe that the preschool continues to make a positive contribution to the local community by providing accessible early years education and supporting children’s development at an important stage in their lives.
## **Financial review**
The charity’s financial position remains stable. Income for the year was derived primarily from childcare fees, funding received from the local council for early years education and fundraising activities. Expenditure relates mainly to staffing costs, premises costs and the general running of the preschool.
The charity ended the year with a healthy level of reserves. These reserves provide financial stability and allow the charity to continue operating effectively, manage unexpected costs and maintain the quality of the preschool environment.
Page 2
## **Cholsey Pre-School**
## **Trustee's Report (continued)**
## _**Policy on reserves**_
The trustees aim to maintain sufficient reserves to ensure the continued operation of the preschool and to cover short-term fluctuations in income or expenditure.
The current level of reserves is considered appropriate for the scale and nature of the charity’s activities.
The trustees regularly review the reserves position to ensure that the charity remains financially sustainable.
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
The trustees intend that the preschool will continue to operate in a similar manner in the coming year, providing early years education and childcare services to children within the local community.
The charity will continue to focus on maintaining high standards of care and education, supporting staff development and ensuring that the preschool environment remains safe and welcoming for all children.
The trustees will continue to monitor the financial position of the charity and ensure that sufficient resources are available to support its ongoing activities.
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is governed by its constitution and is managed by a board of trustees who are responsible for the overall direction and management of the charity.
Trustees are responsible for ensuring that the charity operates in accordance with its governing document and relevant legislation. The trustees meet regularly to review the activities and financial position of the preschool and to make decisions regarding the management of the charity.
Day-to-day management of the preschool is delegated to the preschool manager and staff team who are responsible for the delivery of the preschool’s services.
## **Financial instruments**
## _**Objectives and policies**_
The charity’s activities expose it to a number of financial risks mainly cash flow risk and liquidity risk. The charity regularly reviews it's financial position to ensure such risks are managed effectively.
Page 3
## **Cholsey Pre-School**
## **Trustee's Report (continued)**
## _**Credit risk**_
The charity’s principal financial assets are bank balances and cash, trade and other receivables. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The charity has no significant concentration of credit risk, with exposure spread over a large number of customers.
## _**Liquidity risk**_
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses its held reserves held to mitigate periodic cash shortfalls.
The annual report was approved by the trustee of the charity on 10 June 2026 and signed on its behalf by:
.........................................
Anthony Porter Chairman and trustee
Page 4
## **Cholsey Pre-School**
## **Statement of Trustee's Responsibilities**
The trustee are responsible for preparing the trustee's' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustee are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustee are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustee are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustee of the charity on 10 June 2026 and signed on its behalf by:
......................................... Anthony Porter Chairman and trustee
Page 5
## **Cholsey Pre-School**
## **Independent Examiner's Report to the trustees of Cholsey Pre-School**
I report to the trustee on my examination of the accounts of Cholsey Pre-School for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the charity trustee of Cholsey Pre-School 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 Cholsey Pre-School's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
1. accounting records were not kept in respect of Cholsey Pre-School as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting 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.
...................................... Andy Hooper t/a AIMS
7 Katmandu Road Bromsgrove Worcestershire B60 2SP
9 June 2026
Page 6
## **Cholsey Pre-School**
## **Statement of Financial Activities for the Year Ended 31 August 2025**
|**Note**
**Income and Endowments from:**
Donations and legacies
Charitable activities
Investment income
5
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19
**Income and Endowments from:**
Donations and legacies
Charitable activities
Investment income
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**funds**
**£**
4,433
180,429
566
1,000
186,428
(158,061)
(21,519)
(179,580)
6,848
6,848
88,261
95,109
**Note**
5
19|**Restricted**
**funds**
**£**
1,645
-
-
-
1,645
-
-
-
1,645
1,645
-
1,645
**Unrestricted**
**funds**
**£**
4,872
168,894
764
2,466
176,996
(156,089)
(23,396)
(179,485)
(2,489)
(2,489)
90,750
88,261|**Total**
**2025**
**£**
6,078
180,429
566
1,000|
|---|---|---|---|
||||188,073|
||||(158,061)
(21,519)|
||||(179,580)|
||||8,493|
||||8,493
88,261|
||||96,754|
||||**Total**
**2024**
**£**
4,872
168,894
764
2,466|
||||176,996|
||||(156,089)
(23,396)|
||||(179,485)|
||||(2,489)|
||||(2,489)
90,750|
||||88,261|
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 10 to 18 form an integral part of these financial statements. Page 7
## **Cholsey Pre-School**
## **Statement of Financial Activities for the Year Ended 31 August 2025 (continued)**
The funds breakdown for 2024 is shown in note 19.
The notes on pages 10 to 18 form an integral part of these financial statements. Page 8
## **Cholsey Pre-School**
## **(Registration number: 900441) Balance Sheet as at 31 August 2025**
|**Note**
**Fixed assets**
Tangible assets
14
**Current assets**
Debtors
15
Cash at bank and in hand
16
**Creditors: Amounts falling due within one year**
17
**Net current assets**
**Total assets less current liabilities**
**Provisions**
18
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
19|**2025**
**£**
3,741
-
95,594
95,594
(2,119)
93,475
97,216
(462)
96,754
1,645
95,109
96,754|**2024**
**£**
6,017
1,024
83,517|
|---|---|---|
|||84,541
(1,744)|
|||82,797|
|||88,814
(553)|
|||88,261|
|||-
88,261|
|||88,261|
The financial statements on pages 7 to 18 were approved by the trustee, and authorised for issue on 10 June 2026 and signed on their behalf by:
......................................... Anthony Porter Chairman and trustee
The notes on pages 10 to 18 form an integral part of these financial statements. Page 9
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Cholsey Pre-School meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Going concern**
The trustee consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Page 10
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustee meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Page 11
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustee discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
4,433
4,433
4,872|**Restricted**
**funds**
**£**
1,645
1,645
-|**Total**
**funds**
**£**
6,078|
|---|---|---|---|
||||6,078|
||||4,872|
- **3 Income from charitable activities**
|Pre School
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
180,429
180,429
168,894|**Total**
**funds**
**£**
180,429|
|---|---|---|
|||180,429|
|||168,894|
- **4 Income from other trading activities**
**Total funds £** -
**Total for 2025**
Page 12
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **5 Investment income**
|Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2025**
**Total for 2024**
**6**
**Other income**|**Unrestricted**
**funds**
**General**
**£**
566
566
764|**Total**
**funds**
**£**
566|
|---|---|---|
|||566|
|||764|
|||**Total**
**funds**
**£**|
## **7 Expenditure on raising funds**
## **a) Costs of trading activities**
|**Note**
Costs of goods sold
**Total for 2025**
**Total for 2024**
**8**
**Expenditure on charitable activities**
**Note**
Governance costs
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
3,586
3,586
3,818
**Unrestricted**
**funds**
**General**
**£**
21,519
23,396|**Total**
**funds**
**£**
3,586|
|---|---|---|
|||3,586|
|||3,818|
|||**Total**
**costs**
**£**
**Total**
**funds**
**£**
21,519|
|||23,396|
Page 13
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **Total expenditure £**
## **9 Analysis of governance and support costs**
## **Governance costs**
|Staff costs
Social security costs
Other staff costs
Legal fees
Depreciation, amortisation and other similar costs
Other governance costs
**Total for 2025**
**Total for 2024**
**10 Net incoming/outgoing resources**
Net incoming/(outgoing) resources for the year include:
Depreciation of fixed assets
**11 Trustee remuneration and expenses**
**12 Staff costs**
The aggregate payroll costs were as follows:
**Staff costs during the year were:**
Wages and salaries
Social security costs
Other staff costs|**Unrestricted**
**funds**
**General**
**£**
4,076
94
394
2,276
14,679
21,519
23,396
**2025**
**£**
2,276
**2025**
**£**
154,475
4,076
94
158,645|**Total**
**funds**
**£**
4,076
94
394
2,276
14,679|
|---|---|---|
|||21,519|
|||23,396|
|||**2024**
**£**
2,276|
|||**2024**
**£**
151,973
3,744
3,597|
|||159,314|
Page 14
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
||**2025**||**2024**||
|---|---|---|---|---|
||**No**||**No**||
|Staff||8||9|
No employee received emoluments of more than £60,000 during the year
Page 15
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **13 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **14 Tangible fixed assets**
|**14 Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost**
At 1 September 2024
At 31 August 2025
**Depreciation**
At 1 September 2024
Charge for the year
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024
**15 Debtors**
Trade debtors
Debtors includes £Nil (2024: £1,024) receivable after more than one year.
Trade debtors
**16 Cash and cash equivalents**
Cash on hand
Cash at bank||**Furniture and**
**equipment**
**£**
11,381
11,381
5,364
2,276
7,640
3,741
6,017
**2025**
**£**
-
**2025**
**£**
-
**2025**
**£**
120
95,474
95,594||**Total**
**£**
11,381
11,381
5,364
2,276
7,640
3,741
6,017
**2024**
**£**
1,024|
|||11,381|||
|||5,364
2,276|||
|||7,640|||
|||3,741|||
|||6,017|||
|||**2025**
**£**
-
**2025**
**£**
-
**2025**
**£**
120
95,474
95,594|||
|||||**2024**
**£**
1,024|
|||||**2024**
**£**
203
83,314|
|||||83,517|
Page 16
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **17 Creditors: amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals
**18 Provisions**
At 1 September 2024
**19 Funds**
**Unrestricted funds**
General
**Restricted funds**
**Total funds**
**Unrestricted funds**
General|**Balance at 1**
**September**
**2024**
**£**
88,261
-
88,261
**Balance at 1**
**September**
**2023**
**£**
90,750|**Incoming**
**resources**
**£**
186,428
1,645
188,073
**Incoming**
**resources**
**£**
176,996|**2025**
**£**
(135)
1,776
(2)
480
2,119
**Pension**
**contributions**
**provision**
**£**
(553)
**Resources**
**expended**
**£**
(179,580)
-
(179,580)
**Resources**
**expended**
**£**
(179,485)|**2024**
**£**
5
1,510
(1)
230|
|---|---|---|---|---|
|||||1,744|
|||||**Total**
**£**
(553)|
|||||**Balance at 31**
**August 2025**
**£**
95,109
1,645|
|||||96,754|
|||||**Balance at 31**
**August 2024**
**£**
88,261|
## **20 Analysis of net assets between funds**
Page 17
## **Cholsey Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
|Tangible fixed assets
Current assets
Current liabilities
Provisions
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Provisions
Total net assets
**21 Analysis of net funds**
Cash at bank and in hand
Net debt
Net debt||**Unrestricted**
**funds**
**General**
**£**
3,741
95,594
(2,119)
(462)
96,754
**Unrestricted**
**funds**
**General**
**£**
6,017
84,541
(1,744)
(553)
88,261
**At 1**
**September**
**2024**
**£**
83,517
83,517
**At 1**
**September**
**2023**
**£**
-|**Total funds at**
**31 August**
**2025**
**£**
3,741
95,594
(2,119)
(462)|
|---|---|---|---|
||||96,754|
||||**Total funds at**
**31 August**
**2024**
**£**
6,017
84,541
(1,744)
(553)|
||||88,261|
||||**At 31 August**
**2025**
**£**
83,517
83,517
**At 31 August**
**2024**
**£**
-|
## **22 Off-balance sheet arrangements**
The total of future minimum lease payments is as follows:
Not later than one year - £5,909 (2024: £5,909) Later than one year and not later than five years - £6,893 (2024: £12,802)
Page 18
## **Cholsey Pre-School**
## **Statement of Financial Activities by fund for the Year Ended 31 August 2025**
|**Income and Endowments from:**
Donations and legacies
Charitable activities
Investment income
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2025**
**£**
4,433
180,429
566
1,000
186,428
(158,061)
(21,519)
(179,580)
6,848
6,848
88,261
95,109|**Total**
**Unrestricted**
**Funds**
**2024**
**£**
4,872
168,894
764
2,466|
|---|---|---|
|||176,996|
|||(156,089)
(23,396)|
|||(179,485)|
|||(2,489)|
|||(2,489)
90,750|
|||88,261|
This page does not form part of the statutory financial statements. Page 19
## **Cholsey Pre-School**
## **Statement of Financial Activities by fund for the Year Ended 31 August 2025 (continued)**
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Net income
**Reconciliation of funds**
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2025**
**£**
1,645
1,645
1,645
1,645|**Total**
**Restricted**
**Funds**
**2024**
**£**
-|
|---|---|---|
|||-|
|||-|
|||-|
This page does not form part of the statutory financial statements. Page 20
## **Cholsey Pre-School**
## **Detailed Statement of Financial Activities for the Year Ended 31 August 2025**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2025**
**£**
6,078
180,429
566
1,000
188,073
(158,061)
(21,519)
(179,580)
8,493
8,493
88,261
96,754|**Total**
**2024**
**£**
4,872
168,894
764
2,466|
|---|---|---|
|||176,996|
|||(156,089)
(23,396)|
|||(179,485)|
|||(2,489)|
|||(2,489)
90,750|
|||88,261|
This page does not form part of the statutory financial statements. Page 21
## **Cholsey Pre-School**
## **Detailed Statement of Financial Activities for the Year Ended 31 August 2025 (continued)**
|**_Donations and legacies_**
Donations and legacies (analysed below)
**_Charitable activities_**
Primary purpose trading
**_Investment income_**
Interest on cash deposits
**_Other income_**
Other income
**_Raising funds_**
Purchases
Direct costs
Wages and salaries (excluding directors)
Accountancy fees
Advertising/Promotional
**_Charitable activities_**
Staff NIC (Employers)
Staff welfare
Light, heat and power
General maintenance
Staff Uniform
Office expenses
Computer software and maintenance costs
Printing, postage and stationery
Staff pensions (Defined contribution)
Sundry expenses
Rent
Insurance
Repairs and Maintenance
Telephone and fax
Staff Training and Welfare:Staff Christmas Meal
Consultancy fees|**Total**
**2025**
**£**
6,078
6,078
180,429
180,429
566
566
1,000
1,000
(2,170)
(1,416)
(153,294)
(1,181)
-
(158,061)
(4,076)
(94)
(1,480)
(968)
-
(714)
(886)
(491)
(2,472)
(62)
(5,909)
(1,151)
(50)
(182)
-
(394)|**Total**
**2024**
**£**
4,872|
|---|---|---|
|||4,872|
|||168,894|
|||168,894|
|||764|
|||764|
|||2,466|
|||2,466|
|||(1,332)
(2,486)
(151,407)
(566)
(298)|
|||(156,089)|
|||(3,744)
(3,462)
(1,480)
(444)
(35)
(336)
(886)
(300)
(2,137)
-
(5,909)
(1,109)
(507)
(182)
(135)
(261)|
This page does not form part of the statutory financial statements. Page 22
## **Cholsey Pre-School**
## **Detailed Statement of Financial Activities for the Year Ended 31 August 2025 (continued)**
|Legal and Professional
Bad debts written off
Bank charges
Bank interest payable
Depreciation of office equipment|**Total**
**2025**
**£**
-
(210)
(100)
(4)
(2,276)
(21,519)|**Total**
**2024**
**£**
(89)
-
(98)
(6)
(2,276)|
|---|---|---|
|||(23,396)|
This page does not form part of the statutory financial statements. Page 23