IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.8.24 31.7.25 31.7.25 FY Ms E Halksworth Mrs A Dixon Mr E G Palferman Mrs R A Al-Hassani Mrs P Britton Miss C Higgins Mrs J A Thompson Mrs M Gibson Mrs D S Sherwen Dr E Ford Ms K M Judd Miss L E Simms FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07437961 2024-07-31 07437961 2025-07-31 07437961 2024-08-01 2025-07-31 07437961 2023-07-31 07437961 2023-08-01 2024-07-31 07437961 2024-07-31 07437961 ns0:CharitableCompanyLimitedByGuarantee 2024-08-01 2025-07-31 07437961 ns15:PoundSterling 2024-08-01 2025-07-31 07437961 ns0:Trustee2 2024-08-01 2025-07-31 07437961 ns0:Trustee3 2024-08-01 2025-07-31 07437961 ns0:Trustee4 2024-08-01 2025-07-31 07437961 ns0:Trustee5 2024-08-01 2025-07-31 07437961 ns0:Trustee6 2024-08-01 2025-07-31 07437961 ns0:Trustee7 2024-08-01 2025-07-31 07437961 ns0:Trustee8 2024-08-01 2025-07-31 07437961 ns0:Trustee9 2024-08-01 2025-07-31 07437961 ns0:Trustee10 2024-08-01 2025-07-31 07437961 ns0:Trustee1 2024-08-01 2025-07-31 07437961 ns0:Trustee11 2024-08-01 2025-07-31 07437961 ns0:Trustee12 2024-08-01 2025-07-31 07437961 ns11:FRS102 2024-08-01 2025-07-31 07437961 ns0:IndependentExaminationCharity 2024-08-01 2025-07-31 07437961 ns11:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07437961 ns11:FullAccounts 2024-08-01 2025-07-31 07437961 ns0:CharitiesSORP 2024-08-01 2025-07-31 07437961 ns16:EnglandWales 2024-08-01 2025-07-31 07437961 ns11:RegisteredOffice 2024-08-01 2025-07-31 07437961 ns11:CompanySecretary1 2024-08-01 2025-07-31 07437961 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07437961 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07437961 ns0:Activity8 2024-08-01 2025-07-31 07437961 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-08-01 2025-07-31 07437961 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-08-01 2025-07-31 07437961 ns0:Activity8 2023-08-01 2024-07-31 07437961 ns0:TotalUnrestrictedFunds 2024-07-31 07437961 ns0:TotalRestrictedIncomeFunds 2024-07-31 07437961 ns0:TotalUnrestrictedFunds 2025-07-31 07437961 ns0:TotalRestrictedIncomeFunds 2025-07-31 07437961 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-07-31 07437961 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-07-31 07437961 ns10:WithinOneYear 2025-07-31 07437961 ns10:WithinOneYear 2024-07-31 07437961 ns10:PlantMachinery 2024-08-01 2025-07-31 07437961 2 2024-08-01 2025-07-31 07437961 3 2024-08-01 2025-07-31 07437961 1 2024-08-01 2025-07-31 07437961 1 2023-08-01 2024-07-31 07437961 ns10:OwnedAssets 2024-08-01 2025-07-31 07437961 ns10:OwnedAssets 2023-08-01 2024-07-31 07437961 ns0:TotalUnrestrictedFunds 2023-08-01 2024-07-31 07437961 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 07437961 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-08-01 2024-07-31 07437961 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-08-01 2024-07-31 07437961 ns10:PlantMachinery 2024-07-31 07437961 ns10:PlantMachinery 2025-07-31 07437961 ns10:PlantMachinery 2024-07-31

REGISTERED COMPANY NUMBER: 07437961 (England and Wales)

REGISTERED CHARITY NUMBER: 1139828

| Report of the Trustees and |

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| The Chesterfords Community Preschool |

| The Chesterfords Community Preschool |

Contents of the Financial Statements

for the Year Ended 31 July 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |  | to |  | 7

| Notes to the Financial Statements | 8 |  | to |  | 14

| The Chesterfords Community Preschool (Registered number: 07437961) |

Report of the Trustees

for the Year Ended 31 July 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 July 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

To enhance the development and education of children primarily under statutory school age by encouraging parents, grandparents and carers 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, grandparents and carers 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; encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs; and instigating and adhering to and furthering the aims and objects of the Pre-School Learning Alliance.

Activities

The Chesterfords Community Preschool provided throughout the year and continues to provide an affordable and accessible high quality pre-school for children aged two to five in a safe and supportive environment, encouraging the development of each child so that they may become secure and confident outside their home environment.

Public benefit

The trustees have considered the public benefit provided by The Chesterfords Community Preschool, having regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

The Autumn term began with positive news of the Preschool winning second place in the Tesco 'Stronger Starts' community grant, for improvements to the outdoor play area. With the ongoing cost of living crisis impacting our day-to-day running costs, as a Committee, we set ourselves a fundraising target to avoid another deficit and build on our reserves.

We made a strong start to fundraising with face-painting at the local village Steam Up in September, supplemented by a kind donation from the Steam Up Committee. Our annual Christmas tree sale was another success, this time hosted at the Crown & Thistle pub with stalls run by local businesses.

The Essex FSA awarded the Preschool £277 to be put towards enhancements to a nearby outdoor space, which was envisaged to be utilised for Forest School sessions. The Preschool completed a series of trial Forest School sessions in the Autumn term, after which it was collectively decided not to pursue these on a regular basis.

For the third year in a row, a football fundraising match was organised in the Spring which provided some great entertainment! With the weather picking up, we ran a Preschool face-painting and pamper stall at the school's Easter bunny hunt.

In the Summer we were successful with one further grant application, from the Jane Bradbury Educational Foundation that was kindly awarded towards the Preschool's educational resources.

We introduced Yoga sessions at the Preschool to support the children's development by improving strength, balance and self-regulation. We continued our popular "Rising 5 Wednesdays" sessions, including Spanish for those children beginning primary school the following September.

FINANCIAL REVIEW

Principal funding sources

The principal funding sources are Free Early Educational Entitlement funding from Essex and Cambridgeshire Local Authorities which are available to fund the first fifteen hours of pre-school education beginning in the term immediately following a child's third birthday and fees charged for children for hours attended in excess of those covered by entitlement funding and for children who are younger than the age range covered by grant funding.

| The Chesterfords Community Preschool (Registered number: 07437961) |

Report of the Trustees

for the Year Ended 31 July 2025

FINANCIAL REVIEW

Reserves policy

The policy is to maintain typically at least three months' running costs.

In addition, the Pre-School Learning Alliance recommends the Pre-School needs to keep funds for staff redundancy payments as a contingency for the unlikely event of curtailment of the Pre-School's activities. The Chesterfords Community Preschool holds a precautionary earmarked fund (within unrestricted funds) for staff redundancy payments.

The Management Committee fully expects the Preschool to continue to operate as it does now for the foreseeable future and so have prepared these financial statements on a going concern basis.

Liquid funds

The charitable company maintains its reserves in cash to manage fluctuations in funds and to maintain flexibility in case of unforeseen events.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee without share capital and is governed according to its memorandum of association dated 1 November 2010 by a management committee which has overall control and responsibility for policy and major decisions.

Recruitment and appointment of members of the Management Committee

Members of the Management Committee are elected annually by a vote of members.

Risk management

The members of the Management Committee have a duty to identify and review the risks to which the charitable company is exposed and ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07437961 (England and Wales)

Registered Charity number

1139828

Registered office

9 Great Chesterford Court

London Road

Great Chesterford

Essex

CB10 1PF

Trustees

Ms E Halksworth (resigned 14.11.24)

Mrs A Dixon

Mr E G Palferman (resigned 14.11.24)

Mrs R A Al-Hassani

Mrs P Britton

Miss C Higgins

Mrs J A Thompson

Mrs M Gibson (appointed 16.10.24, resigned 21.12.24)

Mrs D S Sherwen (appointed 16.10.24, resigned 12.12.24)

Dr E A Ford (appointed 31.05.25)

Ms K M Judd (appointed 31.05.25)

Miss L E Simms (appointed 17.07.25)

Company Secretary

Mrs P Britton

| The Chesterfords Community Preschool (Registered number: 07437961) |

Report of the Trustees

for the Year Ended 31 July 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Lanham and Company Limited

Chartered Accountants

9 Great Chesterford Court

London Road

Great Chesterford

Essex

CB10 1PF

Principal address

Chesterfords Community Centre

Newmarket Road

Great Chesterford

Essex CB10 1NA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Chesterfords Community Preschool for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- | select suitable accounting policies and then apply them consistently;

- | observe the methods and principles in the Charities SORP;

- | make judgements and estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 23 April 2026 and signed on its behalf by:

Dr E Ford - Trustee

Independent Examiner's Report to the Trustees of

The Chesterfords Community Preschool

Independent examiner's report to the trustees of The Chesterfords Community Preschool ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 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.

Andrew Ireland FCCA

Lanham and Company Limited

Chartered Accountants

9 Great Chesterford Court

London Road

Great Chesterford

Essex

CB10 1PF

23 April 2026

| The Chesterfords Community Preschool |

Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

for the Year Ended 31 July 2025

| 31.7.25 |  | 31.7.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 79,533 |  | 1,619 |  | 81,152 |  | 82,295 |

Charitable activities | 5

Charitable activities | 35,754 |  | - |  | 35,754 |  | 46,973 |

Other trading activities | 3 | 6,272 |  | - |  | 6,272 |  | 12,569 |

Investment income | 4 | 1,108 |  | - |  | 1,108 |  | 965 |

Total | 122,667 |  | 1,619 |  | 124,286 |  | 142,802 |

EXPENDITURE ON

Raising funds | 6 | 2,139 |  | - |  | 2,139 |  | 3,737 |

Charitable activities | 7

Charitable activities | 124,936 |  | 1,277 |  | 126,213 |  | 129,140 |

Total | 127,075 |  | 1,277 |  | 128,352 |  | 132,877 |

NET INCOME/(EXPENDITURE) | (4,408 | ) | 342 |  | (4,066 | ) | 9,925 |

RECONCILIATION OF FUNDS

Total funds brought forward | 38,551 |  | - |  | 38,551 |  | 28,626 |

TOTAL FUNDS CARRIED FORWARD | 34,143 |  | 342 |  | 34,485 |  | 38,551 |

| The Chesterfords Community Preschool (Registered number: 07437961) |

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 12 | 907 |  | - |  | 907 |  | 1,036 |

CURRENT ASSETS |

Stocks | 13 | 20 |  | - |  | 20 |  | 11 |

Debtors | 14 | 390 |  | - |  | 390 |  | (38 | )

Cash at bank | 40,636 |  | 342 |  | 40,978 |  | 45,896 |

41,046 |  | 342 |  | 41,388 |  | 45,869 |

CREDITORS |

Amounts falling due within one year | 15 | (7,810 | ) | - |  | (7,810 | ) | (8,354 | )

NET CURRENT ASSETS | 33,236 |  | 342 |  | 33,578 |  | 37,515 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 34,143 |  | 342 |  | 34,485 |  | 38,551 |

NET ASSETS | 34,143 |  | 342 |  | 34,485 |  | 38,551 |

FUNDS | 16

Unrestricted funds | 34,143 |  | 38,551 |

Restricted funds | 342 |  | - |

TOTAL FUNDS | 34,485 |  | 38,551 |

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

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

| The Chesterfords Community Preschool (Registered number: 07437961) |

Balance Sheet - continued

31 July 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 23 April 2026 and were signed on its behalf by:

Dr E Ford - Trustee

| The Chesterfords Community Preschool |

Notes to the Financial Statements

for the Year Ended 31 July 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.

| Going Concern

| The charitable company is fully expected to continue to operate at a similar level for the foreseeable future and as a result the financial statements are prepared on a going concern basis.

| 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. Revenue is measured at the fair value of the consideration received or receivable.

| 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.

| Plant and machinery | - | 10% on cost

| Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charitable company is exempt from tax on its charitable activities.

| Fund accounting

| Unrestricted funds are available for use at the discretion of the Management Committee in furtherance of the general objectives of the charitable company. Designated funds are unrestricted funds that the Management Committee have earmarked for a particular purpose.

| Restricted funds are subject to restrictions on their expenditure through specific conditions of grants received of when funds are raised for particular purposes.

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

| 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.

| The Chesterfords Community Preschool |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

1. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Trade debtors and creditors are classed as basic financial instruments and are initially measured at transaction price.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term deposits with an original maturity date of three months or less.

2. | DONATIONS AND LEGACIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Donations | - |  | 126 |  |

| Grants | 1,619 |  | - |  |

| Funded early educational entitlement funding | 79,533 |  | 82,169 |  |

81,152 |  | 82,295 |  |

| Grants received, included in the above, are as follows:

| 31.7.25 |  | 31.7.24

£ | £ |

| Tesco Stronger Starts | 1,000 |  | - |  |

| Jane Bradbury's Educational Foundation | 342 |  | - |  |

| Forest School Association | 277 |  | - |  |

1,619 |  | - |  |

3. | OTHER TRADING ACTIVITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Fundraising events | 6,272 |  | 12,569 |  |

4. | INVESTMENT INCOME

| 31.7.25 |  | 31.7.24

£ | £ |

| Deposit account interest | 1,108 |  | 965 |  |

| The Chesterfords Community Preschool |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | INCOME FROM CHARITABLE ACTIVITIES

| 31.7.25 |  | 31.7.24

| Charitable |  | Total

| activities |  | activities

£ | £ |

| Fees | 35,754 |  | 46,973 |  |

6. | RAISING FUNDS

| Other trading activities

| 31.7.25 |  | 31.7.24

£ | £ |

| Fundraising activity costs | 2,139 |  | 3,413 |  |

| Event costs | - |  | 324 |  |

2,139 |  | 3,737 |  |

7. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs | costs | Totals

£ | £ | £ |

| Charitable activities | 124,094 |  | 2,119 |  | 126,213 |  |

8. | NET INCOME/(EXPENDITURE)

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Depreciation - owned assets | 129 |  | 129 |  |

| The independent examiners remuneration amounts to an independent examination fee of £380 (2024: £370) and fees for the assistance with the accounts preparation, completion of the corporation tax return CT600, and company secretarial of £880 (2024: £840).

9. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

| During the year 2 trustees (2024: 2 trustees) received reimbursement totalling £17 (2024: £550) for expenses incurred.

| The Chesterfords Community Preschool |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

10. | STAFF COSTS

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

| 31.7.25 |  | 31.7.24

| Part time employees | 9 |  | 9 |  |

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

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 82,295 |  | - |  | 82,295 |

| Charitable activities

| Charitable activities | 46,973 |  | - |  | 46,973 |

| Other trading activities | 12,569 |  | - |  | 12,569 |

| Investment income | 965 |  | - |  | 965 |

| Total | 142,802 |  | - |  | 142,802 |

| EXPENDITURE ON

| Raising funds | 3,737 |  | - |  | 3,737 |

| Charitable activities

| Charitable activities | 129,140 |  | - |  | 129,140 |

| Total | 132,877 |  | - |  | 132,877 |

| NET INCOME | 9,925 |  | - |  | 9,925 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 28,626 |  | - |  | 28,626 |

| TOTAL FUNDS CARRIED FORWARD | 38,551 |  | - |  | 38,551 |

| The Chesterfords Community Preschool |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

12. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 August 2024 and 31 July 2025 | 10,379 |  |

| DEPRECIATION

| At 1 August 2024 | 9,343 |  |

| Charge for year | 129 |  |

| At 31 July 2025 | 9,472 |  |

| NET BOOK VALUE

| At 31 July 2025 | 907 |  |

| At 31 July 2024 | 1,036 |  |

13. | STOCKS

| 31.7.25 |  | 31.7.24

£ | £ |

| Finished goods | 20 |  | 11 |  |

14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | (23 | ) | (38 | ) |

| Other debtors | 413 |  | - |  |

390 |  | (38 | ) |

15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.7.25 |  | 31.7.24

£ | £ |

| Social security and other taxes | 73 |  | 123 |  |

| Other creditors | - |  | 378 |  |

| Accrued expenses | 7,737 |  | 7,853 |  |

7,810 |  | 8,354 |  |

16. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.8.24 |  | in funds |  | 31.7.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 38,551 |  | (4,408 | ) | 34,143 |  |

| Restricted funds

| Educational Materials and Equipment | - |  | 342 |  | 342 |  |

| TOTAL FUNDS | 38,551 |  | (4,066 | ) | 34,485 |  |

| The Chesterfords Community Preschool |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

16. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 122,667 |  | (127,075 | ) | (4,408 | ) |

| Restricted funds

| Educational Materials and Equipment | 1,619 |  | (1,277 | ) | 342 |  |

| TOTAL FUNDS | 124,286 |  | (128,352 | ) | (4,066 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.8.23 |  | in funds |  | 31.7.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 28,626 |  | 9,925 |  | 38,551 |  |

| TOTAL FUNDS | 28,626 |  | 9,925 |  | 38,551 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 142,802 |  | (132,877 | ) | 9,925 |  |

| TOTAL FUNDS | 142,802 |  | (132,877 | ) | 9,925 |  |

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

| Net |  |

| movement |  | At |

| At 1.8.23 |  | in funds |  | 31.7.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 28,626 |  | 5,517 |  | 34,143 |  |

| Restricted funds

| Educational Materials and Equipment | - |  | 342 |  | 342 |  |

| TOTAL FUNDS | 28,626 |  | 5,859 |  | 34,485 |  |

| The Chesterfords Community Preschool |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

16. | MOVEMENT IN FUNDS - continued

| 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 | 265,469 |  | (259,952 | ) | 5,517 |  |

| Restricted funds

| Educational Materials and Equipment | 1,619 |  | (1,277 | ) | 342 |  |

| TOTAL FUNDS | 267,088 |  | (261,229 | ) | 5,859 |  |

| Purposes of General Funds

| The general fund represents the free funds of the charity which are not designated for particular purposes.

| Restricted funds:

| Educational Materials and Equipment

| This is comprised of grant income to supplement educational materials for the pre-school.

17. | RELATED PARTY DISCLOSURES

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

18. | LIABILITY OF MEMBERS

| The charity is limited by guarantee. In the event of the charity being wound up, the liability of the members, whilst he or she remains a member of within one year after they cease to be a member, is limited to £1 each.