Buxworth Pre-School

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—10

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

Reference and Administrative Details

Trustees

Mrs Sarah Heyes

Mrs Diane Chappell-Malcolm

Charity Number

1030965

Company Number

07035353

Independent Examiner

Leathley & Co AAT Member in Practice

Leathley & Co - Whaley Bridge Office

AAT Member in Practice

1 Market Street
Whaley Bridge
High Peak
Derbyshire
SK23 7AA

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Buxworth Pre-School

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:

Mrs Sarah Heyes

Trustee

22/05/2026

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Buxworth Pre-School

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

For The Year Ended 31 August 2025

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

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.

Leathley & Co AAT Member in Practice

22/05/2026

1 Market Street
Whaley Bridge
High Peak
Derbyshire
SK23 7AA

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Buxworth Pre-School

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:
Donations and legacies	3	119,721	61,300
Other trading activities	4	277	255

		119,998	61,555

EXPENDITURE ON:
Raising funds	6	(88,869 )	(55,058 )

NET INCOME		31,129	6,497


NET MOVEMENT IN FUNDS		31,129	6,497
RECONCILIATION OF FUNDS:
Total funds brought forward		15,617	9,120

TOTAL FUNDS CARRIED FORWARD	14	46,746	15,617

The notes on pages 6 to 9 form part of these financial statements.

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Buxworth Pre-School

Balance Sheet

As At 31 August 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	10	2,265	187

		2,265	187
CURRENT ASSETS
Debtors	11	3,020	3,020
Cash at bank and in hand		41,462	16,967

		44,482	19,987
Creditors: Amounts Falling Due Within One Year	12	(1 )	(4,557 )

NET CURRENT ASSETS (LIABILITIES)		44,481	15,430

TOTAL ASSETS LESS CURRENT LIABILITIES		46,746	15,617

NET ASSETS		46,746	15,617

FUNDS OF THE CHARITY
Unrestricted Funds		46,746	15,617

TOTAL FUNDS	14	46,746	15,617

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

Mrs Sarah Heyes

Trustee

22/05/2026

The notes on pages 6 to 9 form part of these financial statements.

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Buxworth Pre-School

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Buxworth Pre-School is a company limited by guarantee, incorporated in England & Wales, registered number 07035353 and registered charity number 1030965 . The registered office is .

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:

Plant & Machinery	25%
Motor Vehicles	15%

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. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	119,721	61,300

4. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Fundraising events	277	255

5. Net Income/(Expenditure)

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

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	422	62

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Buxworth Pre-School

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Analysis of Expenditure

	2025
	Support costs (see note 7 )
	£
Raising funds	88,869

	2024
	Support costs (see note 7 )
	£
Raising funds	55,058

7. Support Costs

	2025
	Raising funds
	£
Employee costs	71,500
Premises expenses	4,676
General administration	12,271
Depreciation	422

	88,869

	2024
	Raising funds
	£
Employee costs	42,997
Premises expenses	3,365
General administration	8,634
Depreciation	62

	55,058

8. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	68,950	41,625
Other pension costs	2,389	1,123

	71,339	42,748

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

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Buxworth Pre-School

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Average Number of Employees

Average number of employees during the year was: 7 (2024: )

10. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	1,466	-	1,466
Additions	-	2,500	2,500

As at 31 August 2025	1,466	2,500	3,966

Depreciation
As at 1 September 2024	1,279	-	1,279
Provided during the period	47	375	422

As at 31 August 2025	1,326	375	1,701

Net Book Value
As at 31 August 2025	140	2,125	2,265

As at 1 September 2024	187	-	187

11. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,020	3,020

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	4,557

13. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,389 (2024: £1,123).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

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Buxworth Pre-School

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

14. Movement in Funds

	As at 1 September 2024	Income	Expenditure	As at 31 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	15,617	119,998	(88,869 )	46,746


Total funds	15,617	119,998	(88,869 )	46,746

	As at 1 September 2023	Income	Expenditure	As at 31 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	9,120	61,555	(55,058 )	15,617


Total funds	9,120	61,555	(55,058 )	15,617

15. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2025	2024
	£	£

16. Related Party Disclosures

17. 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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Buxworth Pre-School

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:
Donations and legacies

Admission Fees	119,721	61,300

	119,721	61,300

Other trading activities

Fundraising events	277	255

	277	255


	119,998	61,555
EXPENDITURE ON:
Raising funds
Wages and salaries	(68,950)	(41,625)
Employers pensions - defined contributions scheme	(2,389)	(1,123)
Staff training	(71)	(172)
Travel expenses	(90)	(77)
Rent	(4,668)	(3,338)
Cleaning	(8)	(27)
Vehicle running costs	(465)	(430)
Repairs, renewals and maintenance	(755)	(720)
Insurance	(712)	(288)
Printing, postage and stationery	(87)	(29)
Children's Toys	(706)	(864)
Children's Activities	(1,887)	(806)
Children's photos	-	(7)
Children's Lunch costs	(5,006)	(2,742)
Leavers' Gifts	-	(20)
Equipment	(39)	(37)
Telecommunications and data costs	(229)	(228)
Local Projects/Allotments	(1,251)	(473)
Accountancy fees	(660)	(480)
Subscriptions	(183)	(882)
Entertaining	-	(293)
Sundry expenses	(291)	(335)
Depreciation of plant and machinery	(47)	(62)
Depreciation of motor vehicles	(375)	-

	(88,869)	(55,058)

	(88,869)	(55,058)

NET INCOME	31,129	6,497

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