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REGISTERED COMPANY NUMBER: 08246084 (England and Wales)
REGISTERED CHARITY NUMBER: 1156087














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2024

for

Oakey Dokeys Pre-School Limited

Oakey Dokeys Pre-School Limited

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 15

Oakey Dokeys Pre-School Limited (Registered number: 08246084)

Report of the Trustees
for the Year Ended 31 August 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are 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 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

(c) Instigating and adhering to and furthering the aim of the pre-school learning alliance.

The charity achieves these objectives through its running of a pre-school which operates under the name of Oakey Dokeys.

Our ethos
We are committed to creating a positive learning environment where we will value your child's individuality and nurture their creativity. We offer opportunities and experiences based on the foundation stage early learning goals and are committed to encouraging children to learn through play (the messier the better).


Oakey Dokeys Pre-School Limited (Registered number: 08246084)

Report of the Trustees
for the Year Ended 31 August 2024


ACHIEVEMENT AND PERFORMANCE
The academic year 2023/24 began with 25 children on roll during the Autumn term. A mixture of 2,3- and 4-year-olds, with 17 joining the setting throughout the year.

Financially there was a healthy balance in the current account at the start of the financial year, as well as reserve funds to cover 3 months running costs and funds in the fundraising account for additional resources.

Our AGM was held on the 27th of September 2023, a chance to review the previous year and set our goals and objectives for the year ahead. This year, Sarah Harris was elected to replace Sarah Goswell as our chair, with Abbie Young maintaining her position of Treasurer and Danielle Mowbray taking on the secretary role.

We began the first term of 23/24 at a loss, with this loss in mind, January started with a sustainability meeting with Essex CC and an action plan was created from this. This was put into place quickly, starting with reopening on a Friday and adjusting our hours from April 2024, in line with funding to be open 8am until 330pm, 5 days a week.

Income increased through the year, as more children joined the setting and additional funds were raised through fundraising events including our annual Bauble Hunt at Christmas and a sponsored Valentines Walk. By the end of the year there were 42 children on roll.

In April 2024, we hired a new Business Manager - Sophie Rice, an apprentice - Elizabeth Flatt and a cleaner/caretaker - Paul De La Bruyere. Ruby Bushell our apprentice completed the Early Years Educator Level 3 Institute for Apprenticeships & Technical Education in August 2024. Additionally, in line with government increases in the National Minimum Wage, all staff wages increased.

Staff costs are at 77% for the financial year 2023/24 which does exceed the target figure of 70% of total income to remain financially sustainable. Although this figure is higher, it has been significantly reduced from 2022/23 when staff costs were 86% of total income.

Oakey Dokeys Pre-School have enjoyed another busy year, with 13 children leaving for Primary School.

FINANCIAL REVIEW
Reserves policy
The trustees consider that an appropriate level of reserves would be the sum equivalent to cover three months' staff costs and overheads. It is considered that this sum should be sufficient to cover any fluctuations in income and any short term interruptions to its day to day activities.

At 31 August 2024 the charity had undesignated unrestricted funds in the sum of £77,177 (2023: £59,124) which was sufficient under the terms of the above policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Trustees are selected from members and others who have expressed a willingness to become involved and are usually elected at a General meeting. At each Annual General Meeting, all Trustees must stand for re-election.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08246084 (England and Wales)

Registered Charity number
1156087


Oakey Dokeys Pre-School Limited (Registered number: 08246084)

Report of the Trustees
for the Year Ended 31 August 2024


Registered office
Beaumont Road
Great Oakley
Harwich
Essex
CO12 5BA

Trustees
J D White (resigned 19.9.24)
A Young
E Law
N Burbidge (resigned 27.9.23)
S V Goswell (resigned 27.9.23)
H Hill
Karina Jowitt
L Gande (resigned 27.9.23)
K M Bretton (resigned 27.9.23)
L Bishop (resigned 20.2.24)
S Turner (appointed 2.10.24)
S Harris (appointed 27.9.23) (resigned 2.10.24)
D Mowbray (appointed 27.9.23) (resigned 2.10.24)
F C Trigg (appointed 2.10.24)
S R I Rice (appointed 2.10.24)
J H Eaton (appointed 2.10.24)
E Dvorak (appointed 2.10.24)
R G Bushell (appointed 2.10.24)
E J L Bisset (appointed 2.10.24)
P J M Barendecht (appointed 2.10.24)

Company Secretary
P J M Barendecht

Independent Examiner
P J T Frost FCCA
JTF
Chartered Certified Accountants
195 Main Road
Dovercourt
Harwich
Essex
CO12 3PH

Bankers
TSB
16 Buttermarket
Ipswich
Suffolk
IP1 1BG


Oakey Dokeys Pre-School Limited (Registered number: 08246084)

Report of the Trustees
for the Year Ended 31 August 2024


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

Approved by order of the board of trustees on 21 May 2025 and signed on its behalf by:





H Hill - Trustee

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


Independent examiner's report to the trustees of Oakey Dokeys Pre-School Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.

Responsibilities and basis of report
As the charity's 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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.








P J T Frost FCCA

JTF
Chartered Certified Accountants
195 Main Road
Dovercourt
Harwich
Essex
CO12 3PH

22 May 2025

Oakey Dokeys Pre-School Limited

Statement of Financial Activities
for the Year Ended 31 August 2024

31.8.24 31.8.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Operation of the pre-school 131,776 9,034 140,810 117,149

Other trading activities 2 994 - 994 1,909
Investment income 3 300 - 300 274
Other income 60 - 60 -
Total 133,130 9,034 142,164 119,332

EXPENDITURE ON
Raising funds 87 - 87 2,469

Charitable activities
Operation of the pre-school 120,814 9,034 129,848 134,768
Total 120,901 9,034 129,935 137,237

NET INCOME/(EXPENDITURE) 12,229 - 12,229 (17,905 )


RECONCILIATION OF FUNDS
Total funds brought forward 76,197 - 76,197 94,102

TOTAL FUNDS CARRIED FORWARD 88,426 - 88,426 76,197

Oakey Dokeys Pre-School Limited (Registered number: 08246084)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 13,262 - 13,262 20,170

CURRENT ASSETS
Debtors 9 2,174 - 2,174 837
Cash at bank and in hand 74,540 - 74,540 65,058
76,714 - 76,714 65,895

CREDITORS
Amounts falling due within one year 10 (1,550 ) - (1,550 ) (9,868 )

NET CURRENT ASSETS 75,164 - 75,164 56,027

TOTAL ASSETS LESS CURRENT
LIABILITIES

88,426

-

88,426

76,197

NET ASSETS 88,426 - 88,426 76,197
FUNDS 12
Unrestricted funds 88,426 76,197
TOTAL FUNDS 88,426 76,197

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Oakey Dokeys Pre-School Limited (Registered number: 08246084)

Balance Sheet - continued
31 August 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 21 May 2025 and were signed on its behalf by:





H Hill - Trustee





A Young - Trustee

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities
In the opinion of the Trustees the charity has only one activity being the operation of the pre school. In addition, all fund raising activities and governance matters, with the exception of the Independent Examiner's fees and Trustees' insurance, are dealt with by the Trustees and other volunteers at no cost to the charity. Therefore all support costs are considered to be in relation to the operation of the pre school.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Improvements to property - Evenly over the term of the lease
Equipment - 15% on cost
Office equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


2. OTHER TRADING ACTIVITIES
31.8.24 31.8.23
£    £   
Fundraising events 994 1,909

3. INVESTMENT INCOME
31.8.24 31.8.23
£    £   
Deposit account interest 300 274

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.8.24 31.8.23
£    £   
Depreciation - owned assets 7,117 6,793
Other operating leases 1,760 1,738

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.8.24 31.8.23
Early years practitioners 7 7
Administration 1 1
8 8

No employees received emoluments in excess of £60,000.


Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Operation of the pre-school 110,060 7,089 117,149

Other trading activities 1,909 - 1,909
Investment income 274 - 274
Total 112,243 7,089 119,332

EXPENDITURE ON
Raising funds 2,469 - 2,469

Charitable activities
Operation of the pre-school 127,361 7,407 134,768
Total 129,830 7,407 137,237

NET INCOME/(EXPENDITURE) (17,587 ) (318 ) (17,905 )
Transfers between funds (318 ) 318 -
Net movement in funds (17,905 ) - (17,905 )

RECONCILIATION OF FUNDS
Total funds brought forward 94,102 - 94,102

TOTAL FUNDS CARRIED FORWARD 76,197 - 76,197


Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


8. TANGIBLE FIXED ASSETS
Improvements
to Office
property Equipment equipment Totals
£    £    £    £   
COST
At 1 September 2023 112,949 3,665 4,617 121,231
Additions - - 209 209
At 31 August 2024 112,949 3,665 4,826 121,440
DEPRECIATION
At 1 September 2023 95,876 1,825 3,360 101,061
Charge for year 5,824 549 744 7,117
At 31 August 2024 101,700 2,374 4,104 108,178
NET BOOK VALUE
At 31 August 2024 11,249 1,291 722 13,262
At 31 August 2023 17,073 1,840 1,257 20,170

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 550 311
Prepayments and accrued income 1,624 526
2,174 837

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Social security and other taxes 388 423
Other creditors 274 396
Accruals and deferred income 888 9,049
1,550 9,868


Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.24 31.8.23
£    £   
Within one year 1,738 1,738
Between one and five years 3,476 5,214
5,214 6,952

12. MOVEMENT IN FUNDS
Net
movement At
At 1.9.23 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund 59,124 18,053 77,177
Capital fund re tenants improvements 17,073 (5,824 ) 11,249
76,197 12,229 88,426
TOTAL FUNDS 76,197 12,229 88,426

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 133,130 (115,077 ) 18,053
Capital fund re tenants improvements - (5,824 ) (5,824 )
133,130 (120,901 ) 12,229
Restricted funds
SEN funding 6,219 (6,219 ) -
Inclusion grant 2,815 (2,815 ) -
9,034 (9,034 ) -
TOTAL FUNDS 142,164 (129,935 ) 12,229


Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.9.22 in funds funds 31.8.23
£    £    £    £   
Unrestricted funds
General fund 71,455 (11,763 ) (568 ) 59,124
Capital fund re tenants improvements 22,647 (5,824 ) 250 17,073
94,102 (17,587 ) (318 ) 76,197
Restricted funds
SEN funding - (318 ) 318 -

TOTAL FUNDS 94,102 (17,905 ) - 76,197

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 112,243 (124,006 ) (11,763 )
Capital fund re tenants improvements - (5,824 ) (5,824 )
112,243 (129,830 ) (17,587 )
Restricted funds
SEN funding 7,089 (7,407 ) (318 )

TOTAL FUNDS 119,332 (137,237 ) (17,905 )

The capital fund re tenants improvements was originally created upon the capitalisation of tenants improvements. These are being depreciated over the term of the lease and an amount equivalent to the depreciation is released from the designated fund each year.


Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.