REGISTERED COMPANY NUMBER: 05370156 (England and Wales)

REGISTERED CHARITY NUMBER: 1111808

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

FOR

DANBURY PRE-SCHOOL

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

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 5th April 2025. 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 principal objective of the charity is 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:

Offering appropriate play, education and care 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 or means of ability;

Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs;

Instigating and adhering to and furthering the aims and objectives of the Pre-School Learning Alliance.

The Charity has continued to provide Pre-School childcare facilities throughout the period.

Public benefit

The Trustees consider that the activities of the charity are carried out for the public benefit and in particular adhere to the following charitable purposes as set out by the Charity Commission in its general guidance on public benefit:

- Other: provision of childcare.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Pre-School has continued to maintain good occupancy figures and service standards.

FINANCIAL REVIEW

The year has seen the funds held by the charity decrease due to a deficit of £21,149 (2024 £25,471). Income resources have increased by 18.9% and resources expended have increased by 13.8%.

The principal funding source comes from childcare fees and funding received and the main resource being expended relates to staff costs.

Balance sheet

The balance sheet shows that the charity has cash balances amounting to £100,083 (2024 - £121,232), being sufficient funds to allow all its creditors to be paid on time.

Investment policy

Surplus cash balances are held in interest bearing bank deposit accounts, to enable the charity to maximise the gain from holding large bank balances.

The Management Committee tries to ensure that there are unrestricted reserves sufficient to cover three months operating costs.

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

In order to obtain a wide spread of experience and appropriate skills, the recruitment of Trustees/Management Committee Members is usually vetted by the Pre-School manager from available parent volunteers. Trustees/Management Committee Members are elected by the parents in the annual general meeting.

Organisational structure

The Management Committee meets 4-6 times a year to discuss any issues and to plan future developments.

Induction and training of new trustees

New Trustees/Management Committee Members are provided with an induction. This includes a meeting with the Pre-School manager (and/or the out-going committee member for whom they will replace) to familiarise themselves with their responsibilities and legal obligations to the charity, and a briefing on background information on the charity and other relevant documents.

The Chairperson is also sent on a safeguarding course.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05370156 (England and Wales)

Registered Charity number

1111808

Registered office

Danbury Pre-school at St.John's

Little Baddow Road

Danbury

Chelmsford

Essex

CM3 4NS

Trustees

Ms M L Collier

Mrs H Coates (resigned 13.7.2024)

Ms S A Turk (resigned 13.7.2024)

I S Weir

Ms K L Khan (resigned 23.4.2024)

Mrs S H Butt Gardner (appointed 12.4.2024)

Ms A E Jones (appointed 23.4.2024)

Ms J L Garven (appointed 12.4.2024) (resigned 20.12.2024)

Mrs E J A Barrowman (appointed 28.11.2024)

Independent Examiner

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

Approved by order of the board of trustees on 5th January 2026 and signed on its behalf by:

Ms A E Jones - Trustee

Independent examiner's report to the trustees of Danbury Pre-School ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 5th April 2025.

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.

Mr S Cracknell FCA

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

5th January 2026

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

249

4,459

Charitable activities

5

Charitable

178,383

146,092

Other trading activities

3

357

-

Investment income

4

1,252

1,004

Total

180,241

151,555

EXPENDITURE ON

Raising funds

1,164

916

Charitable activities

6

Charitable

200,226

176,110

Total

201,390

177,026

NET INCOME/(EXPENDITURE)

(21,149

)

(25,471

)

RECONCILIATION OF FUNDS

Total funds brought forward

121,232

146,703

TOTAL FUNDS CARRIED FORWARD

100,083

121,232

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

10

951

1,631

CURRENT ASSETS

Debtors

11

2,092

2,885

Cash at bank and in hand

116,905

121,471

118,997

124,356

CREDITORS

Amounts falling due within one year

12

(19,865

)

(4,755

)

NET CURRENT ASSETS

99,132

119,601

TOTAL ASSETS LESS CURRENT LIABILITIES

100,083

121,232

NET ASSETS

100,083

121,232

FUNDS

13

Unrestricted funds

100,083

121,232

TOTAL FUNDS

100,083

121,232

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 2025 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.

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 5th January 2026 and were signed on its behalf by:

A E Jones - Trustee

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.

Tangible fixed assets

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

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

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.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

249

4,459

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

357

-

4.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

1,252

1,004

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Fees

Charitable

16,447

20,037

Funding

Charitable

123,259

85,082

Uniform

Charitable

-

470

Before and after school clubs

Charitable

38,539

39,922

Milk rebate

Charitable

138

581

178,383

146,092

6.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

£

£

Charitable

194,526

5,700

200,226

7.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

885

1,200

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5th April 2025 nor for the year ended 5th April 2024.

During the year, the preschool manager was appointed as a trustee of the Charity.

They are employed by the Charity in a staff capacity, separate from their duties as a trustee.

In respect of this employment, the trustee received:

- Remuneration: £26,181

- Employer Pension Contributions: £783

These payments relate solely to their employed role and not their position as a trustee.

Trustees' expenses

There were no trustees' expenses paid for the year ended 5th April 2025 nor for the year ended 5th April 2024.

9.	STAFF COSTS

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

2025

2024

Childcare

11

13

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

10.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 6th April 2024

9,022

5,337

14,359

Additions

205

-

205

At 5th April 2025

9,227

5,337

14,564

DEPRECIATION

At 6th April 2024

7,896

4,832

12,728

Charge for year

632

253

885

At 5th April 2025

8,528

5,085

13,613

NET BOOK VALUE

At 5th April 2025

699

252

951

At 5th April 2024

1,126

505

1,631

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,305

2,414

Other debtors

-

4

Prepayments and accrued income

787

467

2,092

2,885

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,053

1,122

Social security and other taxes

16,480

2,635

Other creditors

540

278

Accruals and deferred income

792

720

19,865

4,755

13.	MOVEMENT IN FUNDS

Net

movement

At

At 6.4.24

in funds

5.4.25

£

£

£

Unrestricted funds

General fund

121,232

(21,149

)

100,083

TOTAL FUNDS

121,232

(21,149

)

100,083

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

180,241

(201,390

)

(21,149

)

TOTAL FUNDS

180,241

(201,390

)

(21,149

)

Comparatives for movement in funds

Net

movement

At

At 6.4.23

in funds

5.4.24

£

£

£

Unrestricted funds

General fund

146,703

(25,471

)

121,232

TOTAL FUNDS

146,703

(25,471

)

121,232

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

151,555

(177,026

)

(25,471

)

TOTAL FUNDS

151,555

(177,026

)

(25,471

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 6.4.23

in funds

5.4.25

£

£

£

Unrestricted funds

General fund

146,703

(46,620

)

100,083

TOTAL FUNDS

146,703

(46,620

)

100,083

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

331,796

(378,416

)

(46,620

)

TOTAL FUNDS

331,796

(378,416

)

(46,620

)

14.	RELATED PARTY DISCLOSURES

The Management Committee considers there to be no ultimate controlling party. No Committee Member has a beneficial interest in the results of the charity.

During the year and previous year there were no transactions with related parties for Pre-School fees paid.