Pewsham Pre-School Limited

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Statement of Financial Position	6
Notes to the Financial Statements	7—12

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

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.

Public Benefit

These aims are achieved by:

(a) Offering appropriate play facilities and training courses, 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 in and recognition of such needs in the local areas;

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Ms Elinor Hatt - Chair

Mr Peter Marlow - Trustee (appointed 03/03/2026)

Ms Molly Bradshaw - Trustee (appointed 18/09/2025)

Ms Lisa Turley - Trustee (appointed 18/09/2025)

Mr Peter Marlow - Trustee (resigned 02/03/2026)

Ms Rachael Gray - Trustee (appointed 16/01/2025) (resigned 17/09/2025)

Ms Jessica Hallt - Trustee (appointed 09/12/2024) (resigned 17/09/2025)

Ms Jasmine Heer - Trustee (appointed 28/01/2025) (resigned 02/02/2026)

Ms Clare Hunt - Trustee (resigned 17/09/2025)

Ms Sarah Porter - Trustee (appointed 23/01/2025) (resigned 17/09/2025)

Ms Sophie Sawyer - Trustee (appointed 10/03/2025) (resigned 02/03/2026)

Ms Hannah Simkins - Trustee (resigned 01/12/2024)

Charity Number

1113870

Company Number

05701213

Registered Office

Pewsham Preschool

Lodge Road

Chippenham

Wiltshire

SN15 3SY

Independent Examiner

Philip Clark CIMA

Chippendale and Clark

Chartered Management Accountants

7/8 Avon Reach
Chippenham
SN15 1EE

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Pewsham Pre-School Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

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Pewsham Pre-School Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Peter Marlow

Trustee

26/05/2026

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Pewsham Pre-School Limited

Independent Examiner's Report to the Trustees of Pewsham Pre-School Limited

For The Year Ended 31 August 2025

Independent Examiner's Report to the Trustees of Pewsham Pre-School Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Philip Clark CIMA

26/05/2026

7/8 Avon Reach
Chippenham
SN15 1EE

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Pewsham Pre-School Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Charitable activities:
Provision of pre-school education		150,820	126,245
Investments	3	1,325	1,024

		152,145	127,269

EXPENDITURE ON:
Charitable activities:	5
Provision of pre-school education		(168,947 )	(119,649 )

NET (EXPENDITURE)/INCOME		(16,802 )	7,620


NET MOVEMENT IN FUNDS		(16,802 )	7,620
RECONCILIATION OF FUNDS:
Total funds brought forward		160,369	152,749

TOTAL FUNDS CARRIED FORWARD	13	143,567	160,369

The notes on pages 7 to 10 form part of these financial statements.

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Pewsham Pre-School Limited

Statement of Financial Position

As At 31 August 2025

Statement of Financial Position

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	10	10,378	11,225

		10,378	11,225
CURRENT ASSETS
Debtors	11	-	860
Cash at bank and in hand		140,310	148,284

		140,310	149,144
Creditors: Amounts Falling Due Within One Year	12	(7,121 )	-

NET CURRENT ASSETS (LIABILITIES)		133,189	149,144

TOTAL ASSETS LESS CURRENT LIABILITIES		143,567	160,369

NET ASSETS		143,567	160,369

FUNDS OF THE CHARITY
Unrestricted Funds		143,567	160,369

TOTAL FUNDS	13	143,567	160,369

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Peter Marlow

Trustee

26/05/2026

The notes on pages 7 to 10 form part of these financial statements.

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Pewsham Pre-School Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Pewsham Pre-School Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05701213 and registered charity number 1113870 . The registered office is Pewsham Preschool, Lodge Road, Chippenham, Wiltshire, SN15 3SY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	20% Reducing Balance

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,325	1,024

4. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	1,297	1,357

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Pewsham Pre-School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 6 )	Total
	£	£	£
Provision of pre-school education	141,407	27,540	168,947

			2024
	Activities undertaken directly	Support costs (see note 6 )	Total
	£	£	£
Provision of pre-school education	99,276	20,373	119,649

6. Support Costs

	2025
	Provision of pre-school education
	£
Employee costs	7,148
Premises expenses	7,579
General administration	11,516
Depreciation	1,297

	27,540

	2024
	Provision of pre-school education
	£
Employee costs	2,172
Premises expenses	9,604
General administration	7,240
Depreciation	1,357

	20,373

7. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	540	-

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Pewsham Pre-School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	136,669	91,724
Social security costs	3,626	-
Other pension costs	2,165	1,152

	142,460	92,876

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 10 (2024: 10)

10. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	48,218	11,440	841	60,499
Additions	-	-	450	450

As at 31 August 2025	48,218	11,440	1,291	60,949

Depreciation
As at 1 September 2024	38,677	9,756	841	49,274
Provided during the period	954	253	90	1,297

As at 31 August 2025	39,631	10,009	931	50,571

Net Book Value
As at 31 August 2025	8,587	1,431	360	10,378

As at 1 September 2024	9,541	1,684	-	11,225

11. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	860

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Taxation and social security	4,301	-
Accruals and deferred income	2,820	-

	7,121	-

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Pewsham Pre-School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

13. Movement in Funds

	As at 1 September 2024	Income	Expenditure	As at 31 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	160,369	152,145	(168,947 )	143,567


Total funds	160,369	152,145	(168,947 )	143,567

	As at 1 September 2023	Income	Expenditure	As at 31 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	152,749	127,269	(119,649 )	160,369


Total funds	152,749	127,269	(119,649 )	160,369

14. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

16. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Pewsham Pre-School Limited

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Charitable Activities:
Provision of pre-school education
Income from charitable activities	149,232	124,749
Sale of goods or services	699	1,496
Fundraising income	889	-

	150,820	126,245
Investments

Bank interest receivable	1,325	1,024

	1,325	1,024


	152,145	127,269
EXPENDITURE ON:
Charitable Activities:
Provision of pre-school education
Purchases	(2,223)	(4,973)
Summer Outing	(437)	(493)
Uniform costs	(979)	(822)
Preschool refreshments	(726)	(741)
Fundraising costs	(373)	(523)
Wages and salaries	(136,669)	(91,724)
Employers NI	(3,626)	-
Employers pensions - defined contributions scheme	(2,165)	(1,152)
Staff training	(848)	(565)
Staff welfare	(54)	(36)
Staff entertaining	(455)	(377)
Travel and subsistence expenses	-	(42)
Rent	(300)	-
Rates	(519)	-
Light and heat	(2,142)	(2,408)
Repairs and maintenance	(753)	(4,269)
Cleaning	(3,865)	(2,927)
Computer software, consumables and maintenance	(445)	-
Insurance	(2,695)	(790)
Printing, postage and stationery	(933)	(1,424)
Advertising and marketing costs	(279)	(248)
Telecommunications and data costs	(1,699)	(825)
Independent examiner's fees	(540)	-
Accountancy fees	(3,204)	(2,681)
Legal fees	(461)	(1,204)

...CONTINUED

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Pewsham Pre-School Limited

Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)

For The Year Ended 31 August 2025

NET (EXPENDITURE)/INCOME	(16,802)	7,620
Payroll fees	(1,139)	-
Other office costs	(121)	(68)
Depreciation	(1,297)	(1,357)

	(168,947)	(119,649)

	(168,947)	(119,649)

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