The trustees present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)
The charity's objects are to establish, carry on, operate, administer and manage nursery schools and similar educational establishments of all descriptions. To carry on any other business which may seem to the Charity capable of being conveniently carried on in connection with the above or calculated directly or indirectly to enhance the value of or render more profitable any of the property or rights of the Charity.
We achieve these objectives by operating a pre-school nursery, Barton Pre-School Nursery.
The Pre-school nursery is based in the rural village of Barton near Preston, Lancashire and is a charitable institution that functions in collaboration with Barton St. Lawrence C.E. Primary School. It has existed as a provider of pre-school childcare for over 20 years, but since September 2008 has offered extended hours to meet the increasing needs of parents in Barton and the surrounding villages. It is managed by Sue Greenhalgh and open from 7.30-5.30 Monday – Friday, term time only. It is also home to the breakfast and after-school clubs which are very much in demand.
The Pre-school is an educational, friendly and welcoming environment for the children. Being a part of the school community gives every child a superb opportunity to prepare for their Reception year, helping the transition to full time education to be far less daunting for all concerned! Throughout the year the pre-school participate in whole school themes, topics and activities whenever possible.
Barton Pre-School Nursery strive to provide the best experience and to meet the needs of each individual child. We aim to remove barriers to the children’s enjoyment and learning, responding to each child’s personal challenges.
We do this by giving children opportunities to play indoors and outdoors, by providing well planned experiences based on children’s spontaneous play. Through their play the children develop intellectually, creatively, physically, socially and emotionally.
Barton Pre-school conforms to the Early Years Foundation Stage (EYFS) curriculum guidelines to ensure a balance of adult led and child initiated play based activities. All parents will receive information packs on the EYFS when their child starts with us, which are included in our prospectus and may also find further information on the EYFS in this websites downloads page or at the www.foundationyears.org.uk website.
All children are welcomed at our nursery and we try to accommodate all their needs.
Through play children can:
Explore, develop and represent experiences that help them make sense of the world.
Practise and build up ideas, concepts and skills.
Learn how to understand the need for rules.
Take risks, make mistakes and learn from them.
Think creatively and imaginatively.
Communicate with others as they investigate or solve problems.
We value the children as individuals and diversity is respected, therefore our provision is personalised, offering support tailored to individual needs. This takes into account children having English as an additional language, any additional needs and the gifted and talented.
The environment is planned to promote physical, mental and emotional health and wellbeing, with a wide range of very good quality toys and learning experiences available at all times. We would recommend that you visit the pre-school in person to fully appreciate the range of activities, equipment and happy atmosphere for the children.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The nursery continued to provide a high standard of childcare and education. The nursery has expanded to accommodate the new housing developments in the area and increased funding available by the government to assist working families.
The results for the year are set out in the Statement of Financial Activities on page 5.
Income shows an increase of £27,471 to £274,213 which is due to an increase in funding from the government and an increase in prices.
Expenditure shows an increase of £30,759 to £270,300 which is mainly due to an increase in staff costs.
The overall results show an increase of £4,782. The Charity has a strong balance sheet and cash reserves of £126,506.
Reserves policy
The charity has unrestricted funds of £325,465, of which £117,000 represents free reserves. It is the policy of the Charity that unrestricted free reserves should be maintained at a level equivalent to six month's expenditure, estimated at £120,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. Although in the current year funds are lower than estimated the Charity has invested in additional assets that will have a long term impact on continuing to provide the services.
Barton Pre-School Nursery is a charitable company limited by guarantee. The Charity is governed by the Company's Memorandum and Articles of Association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Anyone over the age of 18 can become a trustee.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Barton Pre-School Nursery (the charity) for the year ended 31 August 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
Investments
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Barton Pre-School Nursery is a private company limited by guarantee incorporated in England and Wales The registered office is Barton St Lawrence CE Primary School, Jepps Avenue, Preston, Lancashire, PR3 5AS, United Kingdom.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is on charitable activities includes all costs in relation to operating the nursery and grants made. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs which support the Charity. These costs have been allocated to expenditure on charitable activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Long leasehold land and buildings are not depreciated.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand and deposits held at call with banks.
The charity only has financial assets (debtors, cash and bank balances) and financial liabilities (creditors and accruals) of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
The nursery is a registered charity and as such is entitled to tax exemptions on all its income and gains, properly applied for its charitable purposes.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Fees - Nursery
Fees - Early Bird
Fees - Stay & Play
Investments
Snacks
Play equipment
Activity sessions
Travelling expenses
Rent and rates
Insurance
Telephone
Staff training
Repairs and maintenance
Uniform purchases
Cleaning
Sundry expenses
Barton St Lawrence School - A grant of £998 was provided to assist with ongoing work for the benefit of all the children.
Accountancy and bookkeeping fees
Included within governance costs are amounts payable to the independent examiner for the indepedent examination (£1,300) and other services (£240).
Sue Greenhalgh, a trustee, received remuneration totalling £46,162 in the year for her employment as Preschool Manager.
None of the other trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The key management personnel of the Charity comprise the trustees and Preschool Manager. The total employee benefits of the key management personnel of the Charity were £46,162 (2024: £42,471).