JESTERS CHILDCARE BEAULIEU CIC

Company Registration Number:
11555098 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2024

Period of accounts

Start date: 1 September 2023

End date: 31 August 2024

JESTERS CHILDCARE BEAULIEU CIC

Contents of the Financial Statements

for the Period Ended 31 August 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

JESTERS CHILDCARE BEAULIEU CIC

Directors' report period ended 31 August 2024

The directors present their report with the financial statements of the company for the period ended 31 August 2024

Principal activities of the company

The principal activity of the company continued to be that of childcare.



Directors

The director shown below has held office during the whole of the period from
1 September 2023 to 31 August 2024

Mrs A O Doherty


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 May 2025

And signed on behalf of the board by:
Name: Mrs A O Doherty
Status: Director

JESTERS CHILDCARE BEAULIEU CIC

Profit And Loss Account

for the Period Ended 31 August 2024

2024 2023


£

£
Turnover: 769,595 863,846
Cost of sales: ( 555,705 ) ( 692,948 )
Gross profit(or loss): 213,890 170,898
Distribution costs: 0 0
Administrative expenses: ( 186,815 ) ( 225,112 )
Other operating income: 0 0
Operating profit(or loss): 27,075 (54,214)
Interest receivable and similar income: 0 0
Interest payable and similar charges: ( 823 ) ( 823 )
Profit(or loss) before tax: 26,252 (55,037)
Tax: 0 0
Profit(or loss) for the financial year: 26,252 (55,037)

JESTERS CHILDCARE BEAULIEU CIC

Balance sheet

As at 31 August 2024

Notes 2024 2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 8,762 12,048
Investments:   0 0
Total fixed assets: 8,762 12,048
Current assets
Stocks:   0 0
Debtors: 4 19,182 9,635
Cash at bank and in hand: 259 555
Investments:   0 0
Total current assets: 19,441 10,190
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 60,998 ) ( 71,285 )
Net current assets (liabilities): (41,557) (61,095)
Total assets less current liabilities: (32,795) ( 49,047)
Creditors: amounts falling due after more than one year: 6 ( 17,500 ) ( 27,500 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (50,295) (76,547)
Capital and reserves
Called up share capital: 2 2
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (50,297 ) (76,549 )
Total Shareholders' funds: ( 50,295 ) (76,547)

The notes form part of these financial statements

JESTERS CHILDCARE BEAULIEU CIC

Balance sheet statements

For the year ending 31 August 2024 the company was entitled to exemption 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 directors 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 23 May 2025
and signed on behalf of the board by:

Name: Mrs A O Doherty
Status: Director

The notes form part of these financial statements

JESTERS CHILDCARE BEAULIEU CIC

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

    Tangible fixed assets depreciation policy

    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: Fixtures and fittings - 25% Motor vehicles - 25% 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 credited or charged to profit or loss.

    Other accounting policies

    Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Employee benefits The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. 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 company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Retirement benefits Payments to defined contribution retirement benefit scheme are charged as an expense as they fall due.

JESTERS CHILDCARE BEAULIEU CIC

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 24 28

JESTERS CHILDCARE BEAULIEU CIC

Notes to the Financial Statements

for the Period Ended 31 August 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2023 29,234 11,684 40,918
Additions
Disposals
Revaluations
Transfers
At 31 August 2024 29,234 11,684 40,918
Depreciation
At 1 September 2023 25,949 2,921 28,870
Charge for year 1,095 2,191 3,286
On disposals
Other adjustments
At 31 August 2024 27,044 5,112 32,156
Net book value
At 31 August 2024 2,190 6,572 8,762
At 31 August 2023 3,285 8,763 12,048

JESTERS CHILDCARE BEAULIEU CIC

Notes to the Financial Statements

for the Period Ended 31 August 2024

4. Debtors

2024 2023
£ £
Trade debtors 905 2,944
Prepayments and accrued income 0 0
Other debtors 18,277 6,691
Total 19,182 9,635
Debtors due after more than one year: 0 0

JESTERS CHILDCARE BEAULIEU CIC

Notes to the Financial Statements

for the Period Ended 31 August 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 15,738 18,894
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 29,900 27,500
Taxation and social security 4,602 18,292
Accruals and deferred income 0 0
Other creditors 10,758 6,599
Total 60,998 71,285

JESTERS CHILDCARE BEAULIEU CIC

Notes to the Financial Statements

for the Period Ended 31 August 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Bank loans and overdrafts 17,500 27,500
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 0 0
Total 17,500 27,500

COMMUNITY INTEREST ANNUAL REPORT

JESTERS CHILDCARE BEAULIEU CIC

Company Number: 11555098 (England and Wales)

Year Ending: 31 August 2024

Company activities and impact

Jesters Childcare at Beaulieu continues to support the quality of life for local families in Mid Essex. Specifically, we deliver our service to our Early Years children and community by ensuring every one of the 0–5-year-old children in our care has the best experiences to realise their potential. Our continued aim “to help every child flourish and reach their full potential through a holistic approach within our integrated childcare service for 0–5-year-olds”. Our Vision is ‘Building Futures for the Next generation. In our 5th year since opening we are proud to be entirely embedded into community life working within the Beaulieu area to invite partners in to work with the children along with taking the children out on visits for example delivering bouquets of flowers on mothers day and other special occasions. For the last 3 years we have held a Jesters community Gala inviting our own and the public's families to our events. Here we publicise other small independent suppliers and providers specialising in children and family pursuits. We provide our Ofsted regulated, nurturing, safe and accessible full day care from 7.15am - 6.30pm for parents of babies & children of 5 years old, 51 weeks of the year. We have continued to act as a proactive educational partner in the community As a natural feeder for the local primary school we have seen the community flourish with each generation who graduate from us taking their place in those next formative years. We continue to employ, develop and train different local people either as paid employees or volunteers towards becoming childcare professionals thereby adding to the economic well- being of the local community. By working with partners from the local schools, health and early years departments we ensure we provide engaging services which meet real needs. We have facilitated activities and programmes’ for the benefit of local children, families and community groups and have offered dedicated property and our resources to other organisations. Providing a sustainable child centred service for the future, making the most of financial and environmental factors. Our business team has continued working on lowering a carbon footprint with our staff leading a range of sessions with the whole service through our Inset training days.

Consultation with stakeholders

We have influenced and been an active community partner, engaging local and regional organisations in areas relating to family welfare and childcare. With our early years’ service we will continue to extend our partnership working. Our hugely popular all staff inset days ensure the whole workforce are continually engaged in service wide training and development. Alongside this our annual staff surveys are updated, distributed and feedback to our staff at Inset so everyone is kept abreast of external and community trends/achievements, and direction of travel. Our children are consulted on a regular basis before and after activities and in the development of programmes that establish the themes for all our holiday clubs. Staff members carry out consultation with the children on issues relating to staffing, activity programmes, equipment, enjoyment, challenge and whether to run again in the future. Taking an active role in extending the relationship we have with a variety of schools in the local community to better meet the needs of children over longer periods of time and at younger ages. Work with our schools has grown in how our younger children are supported with the Early Years Framework and currently we aim to promote our space in the day to a range of family/childcare and enterprise based services to further provide useful services that have previously been funded by the local authority. We continue to engage our parents to act as a steer and sounding board for the overall direction and needs of the club. We also fully utilise social media to keep our families abreast of activities and news on a weekly basis, we have also started to produce termly parental newsletters ‘the vibe’ which can be viewed at our website www.jesterskids.org.

Directors' remuneration

There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
23 May 2025

And signed on behalf of the board by:
Name: Alison Doherty
Status: Director