IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.9.24 31.8.25 31.8.25 FY FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06870915 2024-08-31 06870915 2025-08-31 06870915 2024-09-01 2025-08-31 06870915 2023-08-31 06870915 2023-09-01 2024-08-31 06870915 2024-08-31 06870915 ns0:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 06870915 ns15:PoundSterling 2024-09-01 2025-08-31 06870915 ns11:FRS102 2024-09-01 2025-08-31 06870915 ns11:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06870915 ns11:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06870915 ns11:FullAccounts 2024-09-01 2025-08-31 06870915 ns0:CharitiesSORP 2024-09-01 2025-08-31 06870915 ns16:EnglandWales 2024-09-01 2025-08-31 06870915 ns11:RegisteredOffice 2024-09-01 2025-08-31 06870915 ns0:Trustee3 2024-09-01 2025-08-31 06870915 ns0:Trustee4 2024-09-01 2025-08-31 06870915 ns0:Trustee5 2024-09-01 2025-08-31 06870915 ns0:Trustee2 2024-09-01 2025-08-31 06870915 ns0:Trustee6 2024-09-01 2025-08-31 06870915 ns0:Trustee7 2024-09-01 2025-08-31 06870915 ns0:Trustee8 2024-09-01 2025-08-31 06870915 ns0:Trustee1 2024-09-01 2025-08-31 06870915 ns0:Trustee9 2024-09-01 2025-08-31 06870915 ns0:Trustee10 2024-09-01 2025-08-31 06870915 ns11:CompanySecretary1 2024-09-01 2025-08-31 06870915 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31 06870915 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 06870915 ns0:TotalUnrestrictedFunds 2024-08-31 06870915 ns0:TotalRestrictedIncomeFunds 2024-08-31 06870915 ns0:TotalUnrestrictedFunds 2025-08-31 06870915 ns0:TotalRestrictedIncomeFunds 2025-08-31 06870915 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-08-31 06870915 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-08-31 06870915 ns10:WithinOneYear 2025-08-31 06870915 ns10:WithinOneYear 2024-08-31 06870915 2 2024-09-01 2025-08-31 06870915 1 2024-09-01 2025-08-31 06870915 1 2023-09-01 2024-08-31 06870915 ns10:OwnedAssets 2024-09-01 2025-08-31 06870915 ns10:OwnedAssets 2023-09-01 2024-08-31 06870915 ns0:TotalUnrestrictedFunds 2023-09-01 2024-08-31 06870915 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 06870915 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-08-31 06870915 ns10:FurnitureFittings 2024-08-31 06870915 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06870915 ns10:FurnitureFittings 2024-09-01 2025-08-31 06870915 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-08-31 06870915 ns10:FurnitureFittings 2025-08-31 06870915 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-08-31 06870915 ns10:FurnitureFittings 2024-08-31

REGISTERED COMPANY NUMBER: 06870915 (England and Wales)

REGISTERED CHARITY NUMBER: 1129755

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| LITTLE OWLS PRESCHOOL (BOXTED) |

LITTLE OWLS PRESCHOOL (BOXTED)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Report of the Trustees | 1 |

Statement of Financial Activities | 2 |

Balance Sheet | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 10

LITTLE OWLS PRESCHOOL (BOXTED) (REGISTERED NUMBER: 06870915)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

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 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).

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.

Reference and administrative details

Registered Company number

06870915 (England and Wales)

Registered Charity number

1129755

Registered office

Little Owls Preschool (Boxted) Cage Lane

Boxted

Colchester

CO4 5RE

Trustees

Mrs R L Barnard (appointed 17.11.2025)

Mrs N Carrington Bloomfiel Director

Mrs Z N Duffy (appointed 17.11.2025)

Mrs M Flexman Director

R D Gamble Director

Mrs E Rayner Director (appointed 22.1.2025)

Mrs J A Scally Director (resigned 22.1.2025)

S M Thorpe Director (resigned 17.11.2025)

Mrs A Wellington Director

Mrs N A E Weston-Plumb Director (appointed 22.1.2025)

Company Secretary

Approved by order of the board of trustees on 17 November 2025 and signed on its behalf by:

S M Thorpe - Trustee

LITTLE OWLS PRESCHOOL (BOXTED)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

Income and endowments from

Other trading activities | 2 | 213,267 |  | - |  | 213,267 |  | 192,759 |

Investment income | 3 | 888 |  | - |  | 888 |  | 890 |

Total | 214,155 |  | - |  | 214,155 |  | 193,649 |

Expenditure on

Other | 184,013 |  | 11,057 |  | 195,070 |  | 185,095 |

NET INCOME/(EXPENDITURE) | 30,142 |  | (11,057 | ) | 19,085 |  | 8,554 |

Reconciliation of funds

Total funds brought forward | 125,829 |  | 176,910 |  | 302,739 |  | 294,185 |

Total funds carried forward | 155,971 |  | 165,853 |  | 321,824 |  | 302,739 |

LITTLE OWLS PRESCHOOL (BOXTED) (REGISTERED NUMBER: 06870915)

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

Fixed assets |

Tangible assets | 8 | 5,775 |  | 165,853 |  | 171,628 |  | 182,522 |

Current assets |

Debtors | 9 | - |  | - |  | - |  | 501 |

Cash at bank | 151,298 |  | - |  | 151,298 |  | 120,526 |

151,298 |  | - |  | 151,298 |  | 121,027 |

Creditors |

Amounts falling due within one year | 10 | (1,102 | ) | - |  | (1,102 | ) | (810 | )

Net current assets | 150,196 |  | - |  | 150,196 |  | 120,217 |

Total assets less current liabilities | 155,971 |  | 165,853 |  | 321,824 |  | 302,739 |

NET ASSETS | 155,971 |  | 165,853 |  | 321,824 |  | 302,739 |

Funds | 11

Unrestricted funds | 155,971 |  | 125,829 |

Restricted funds | 165,853 |  | 176,910 |

Total funds | 321,824 |  | 302,739 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

LITTLE OWLS PRESCHOOL (BOXTED) (REGISTERED NUMBER: 06870915)

BALANCE SHEET - continued

31 AUGUST 2025

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 17 November 2025 and were signed on its behalf by:

S M Thorpe - Trustee

M Flexman - Trustee

LITTLE OWLS PRESCHOOL (BOXTED)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

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.

| 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. | Other trading activities

| 2025 |  | 2024

£ | £ |

| Fees | 33,114 |  | 50,821 |  |

| Essex CC Funding Grant | 177,037 |  | 133,204 |  |

| Registration Fees | - |  | 20 |  |

| Training Grant | 1,167 |  | 5,833 |  |

| Fundraising | 1,839 |  | 2,356 |  |

| Donations/Other | 110 |  | 525 |  |

213,267 |  | 192,759 |  |

LITTLE OWLS PRESCHOOL (BOXTED)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | Investment income

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 888 |  | - |  |

| Interest receivable - trading | - |  | 890 |  |

888 |  | 890 |  |

4. | Net income/(expenditure)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 13,685 |  | 13,343 |  |

5. | Trustees' remuneration and benefits

| There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

6. | Staff costs

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

| 2025 |  | 2024

| Administration staff | 11 |  | 11 |  |

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

7. | Comparatives for the statement of financial activities

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| Income and endowments from

| Other trading activities | 192,759 |  | - |  | 192,759 |

| Investment income | 890 |  | - |  | 890 |

| Total | 193,649 |  | - |  | 193,649 |

| Expenditure on

| Other | 174,038 |  | 11,057 |  | 185,095 |

| NET INCOME/(EXPENDITURE) | 19,611 |  | (11,057 | ) | 8,554 |

LITTLE OWLS PRESCHOOL (BOXTED)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | Comparatives for the statement of financial activities - continued

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| Reconciliation of funds

| Total funds brought forward | 106,218 |  | 187,967 |  | 294,185 |

| Total funds carried forward | 125,829 |  | 176,910 |  | 302,739 |

8. | Tangible fixed assets

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 September 2024 | 331,707 |  | 29,468 |  | 361,175 |  |

| Additions | - |  | 2,791 |  | 2,791 |  |

| At 31 August 2025 | 331,707 |  | 32,259 |  | 363,966 |  |

| Depreciation

| At 1 September 2024 | 154,797 |  | 23,856 |  | 178,653 |  |

| Charge for year | 11,057 |  | 2,628 |  | 13,685 |  |

| At 31 August 2025 | 165,854 |  | 26,484 |  | 192,338 |  |

| Net book value

| At 31 August 2025 | 165,853 |  | 5,775 |  | 171,628 |  |

| At 31 August 2024 | 176,910 |  | 5,612 |  | 182,522 |  |

9. | Debtors: amounts falling due within one year

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 501 |  |

LITTLE OWLS PRESCHOOL (BOXTED)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | Creditors: amounts falling due within one year

2025 | 2024 |

£ | £ |

| Trade creditors | 742 |  | 510 |  |

| Accruals and deferred income | 360 |  | 300 |  |

1,102 |  | 810 |  |

11. | Movement in funds

| Net |  |

| movement |  | At |

| At 1.9.24 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 125,829 |  | 30,142 |  | 155,971 |  |

| Restricted funds

| Restricted fund | 176,910 |  | (11,057 | ) | 165,853 |  |

| TOTAL FUNDS | 302,739 |  | 19,085 |  | 321,824 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 214,155 |  | (184,013 | ) | 30,142 |  |

| Restricted funds

| Restricted fund | - |  | (11,057 | ) | (11,057 | ) |

| TOTAL FUNDS | 214,155 |  | (195,070 | ) | 19,085 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 106,218 |  | 19,611 |  | 125,829 |  |

| Restricted funds

| Restricted fund | 187,967 |  | (11,057 | ) | 176,910 |  |

| TOTAL FUNDS | 294,185 |  | 8,554 |  | 302,739 |  |

LITTLE OWLS PRESCHOOL (BOXTED)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

11. | Movement in funds - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 193,649 |  | (174,038 | ) | 19,611 |  |

| Restricted funds

| Restricted fund | - |  | (11,057 | ) | (11,057 | ) |

| TOTAL FUNDS | 193,649 |  | (185,095 | ) | 8,554 |  |

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

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 106,218 |  | 49,753 |  | 155,971 |  |

| Restricted funds

| Restricted fund | 187,967 |  | (22,114 | ) | 165,853 |  |

| TOTAL FUNDS | 294,185 |  | 27,639 |  | 321,824 |  |

| 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 | 407,804 |  | (358,051 | ) | 49,753 |  |

| Restricted funds

| Restricted fund | - |  | (22,114 | ) | (22,114 | ) |

| TOTAL FUNDS | 407,804 |  | (380,165 | ) | 27,639 |  |

LITTLE OWLS PRESCHOOL (BOXTED)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

12. | Related party disclosures

| There were no related party transactions for the year ended 31 August 2025.