Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 No description of principal activity true 1 September 2024 31 August 2025 31 August 2025 06998560 Mrs Rebecca Barclay Miss Olivia Rose-Wilson Mrs Joanne Winter 1138317 true true true true true false Development and education of pre-school children true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06998560 2024-08-31 06998560 2025-08-31 06998560 2024-09-01 2025-08-31 06998560 frs-core:CurrentFinancialInstruments 2025-08-31 06998560 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 06998560 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06998560 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 06998560 frs-core:PlantMachinery 2025-08-31 06998560 frs-core:PlantMachinery 2024-09-01 2025-08-31 06998560 frs-core:PlantMachinery 2024-08-31 06998560 frs-char:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 06998560 frs-bus:FullAccounts 2024-09-01 2025-08-31 06998560 frs-bus:MediumEntities 2024-09-01 2025-08-31 06998560 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06998560 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 06998560 frs-char:TotalUnrestrictedFunds 2024-08-31 06998560 frs-char:TotalUnrestrictedFunds 2025-08-31 06998560 frs-char:TotalUnrestrictedFunds 2024-09-01 2025-08-31 06998560 frs-char:UnrestrictedFundsGeneral 2024-08-31 06998560 frs-char:UnrestrictedFundsGeneral 2024-09-01 2025-08-31 06998560 frs-char:UnrestrictedFundsGeneral 2025-08-31 06998560 frs-char:IndependentExaminationCharity 2024-09-01 2025-08-31 06998560 frs-countries:EnglandWales 2024-09-01 2025-08-31 06998560 frs-char:Trustee1 2024-09-01 2025-08-31 06998560 frs-char:Trustee2 2024-09-01 2025-08-31 06998560 frs-char:Trustee3 2024-09-01 2025-08-31 06998560 frs-char:Activity1 2024-09-01 2025-08-31 06998560 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-09-01 2025-08-31 06998560 2023-08-31 06998560 2024-08-31 06998560 2023-09-01 2024-08-31 06998560 frs-core:CurrentFinancialInstruments 2024-08-31 06998560 frs-char:TotalUnrestrictedFunds 2024-08-31 06998560 frs-char:TotalUnrestrictedFunds 2023-09-01 2024-08-31 06998560 frs-char:UnrestrictedFundsGeneral 2023-08-31 06998560 frs-char:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 06998560 frs-char:UnrestrictedFundsGeneral 2024-08-31 06998560 frs-char:Activity1 2023-09-01 2024-08-31 06998560 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2023-09-01 2024-08-31
Roselands Pre-School Highamwood Ltd
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Roselands Pre-School Highamwood Ltd
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Balance Sheet | 6
Notes to the Financial Statements | 7—13

Page 1
Roselands Pre-School Highamwood Ltd
Company No. 06998560
Trustees' Report For The Year Ended 31 August 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The object of the charity is to enhance the development and education of children under the statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
The Trustees are elected each year in accordance with the Articles of Association at the yearly held Annual General Meeting.
Public Benefit
The staff and trustees follow a set of policies to enable the Pre-school to achieve its overall aim of making children feel safe and happy in the absence of their parents, providing individual and group activities for pre-school children and ensuring a smooth transfer to primary school. Our policies are updated annually to ensure they are always relevant to the setting and services.
The preschool encourages the development of children by following the EYFS.
The trustees donated their time to oversee the management of the preschool and to raise funds for activities and additional resources.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Financial Review
Financial Position
The rising cost of living and interest rates have been a major concern for many families, and parents are feeling the financial strain more than ever. At Roselands Preschool, we have noticed a significant decrease in the contributions made by parents towards the fruit costs for snack time and our preschool development fund.
We fully accept the 30-hour funding, working family funding and the free for two funding, however we have noticed that it has come with its own set of challenges. The government funding is often not enough to cover the full cost of provision, and this puts a strain on our already limited resources.
However, at Roselands Preschool, we are committed to providing the best possible early years education for our children, regardless of the economic conditions. We understand that every child deserves the opportunity to learn and grow in a supportive and nurturing environment.
Roselands Preschool is now within its 15th year within the building, and it remains in good condition. The management team inspect the building termly and raise concerns and look for estimates to complete any remedial work required.
The preschool did not need to undertake any major work to the preschool buildings, simple maintenance work was undertaken in the garden.
The pre-school holds reserves and fixed reserves which together amount to £377179.00 as of August 2025. These additional funds are held for the renewal and maintenance of the building and statutory staff redundancies.
The charities principal source of funds is through funded and non-funded children.
As of April 2025
Funding increased to £5.34 per hour per child.
Free for two £7.84 per hour per child
Fees for non-funded children were £8.00 per hour.
The lunch club is chargeable to all children at £6.00 for the half hour.
Roselands offer an early morning drop off service from 8.30am to 9am at £6 for the half hour.
The Pre-school also accepts fees for non-funded children in the form of childcare vouchers.
No gift aid has been claimed.
Principal risks facing the charity are the increasing of minimum wage year on year compared to the minimal increase of funding for funded children.
Page 1
Page 2
Roselands Pre-School Highamwood Ltd
Trustees' Report (continued)
For The Year Ended 31 August 2025
Structure, Governance and Management
Governing Document
Roselands Pre-School Highamwood Limited is constituted by Deed of Trust and is a registered charity. The company is Limited by Guarantee and not having Share Capital Memorandum of Association.
The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Company’s vision and objectives and in planning future activities. In particular the Trustees consider how planned activities, and the management of resources will provide maximum ‘benefit’. Each year we advertise for new members and promote joining the committee at fundraising events.
The charities’ internal organisational structure is run by Mrs Lisa Marchant the Preschool Manager, Mrs Elizabeth Frith the Office & Accounts Manager and Mrs Faye Rockell the Deputy & SENCO Manager. There are 8 other members of staff who cover morning and afternoon sessions on a daily basis. The management team oversee the running of the Preschool to ensure there is always the correct ratio of staff to children at every session, in accordance with Ofsted guidelines.
The Management team and the Trustees form a key working relationship to ensure the Preschool follows all relevant procedures and policies.
Reference and Administrative Details
Trustees
Mrs Rebecca Barclay
Miss Olivia Rose-Wilson
Mrs Joanne Winter
Other Personnel
Olivia Rose-Wilson - Chair
Becky Barclay - Treasurer
Joanne Winter - Secretary
Lynn Templeton -
Sara Miles -
Sara Livermore -
Sarah Holmes -
Alice Plane -
Natalie Helliwell -
Charity Number
1138317
Company Number
06998560
Independent Examiner
Burns & Co (Accountants) Ltd Chartered Certified Accountants
Burns & Co (Accountants) Ltd
Chartered Certified Accountants
2a Bank Street
Tonbridge
TN9 1BL
Page 2
Page 3
Roselands Pre-School Highamwood Ltd
Trustees' Report (continued)
For The Year Ended 31 August 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Miss Olivia Rose-Wilson Trustee
28/04/2026

Page 3
Page 4
Roselands Pre-School Highamwood Ltd
Independent Examiner's Report to the Trustees of Roselands Pre-School Highamwood Ltd
For The Year Ended 31 August 2025
Independent Examiner's Report to the Trustees of Roselands Pre-School Highamwood Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity 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
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
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.
Burns & Co (Accountants) Ltd Chartered Certified Accountants
28/04/2026
2a Bank Street
Tonbridge
TN9 1BL
Page 4
Page 5
Roselands Pre-School Highamwood Ltd
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 August 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 4,490 | 3,717
Charitable activities: | 4
Development and education of pre-school children |  | 287,172 | 245,396
Investments | 5 | 7,619 | 5,707
|  | 299,281 | 254,820
EXPENDITURE ON:
Charitable activities: | 7
Development and education of pre-school children |  | (251,817 ) | (263,558 )
NET INCOME/(EXPENDITURE) |  | 47,464 | (8,738 )
NET MOVEMENT IN FUNDS |  | 47,464 | (8,738 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 332,953 | 341,691
TOTAL FUNDS CARRIED FORWARD | 16 | 380,417 | 332,953

The notes on pages 7 to 11 form part of these financial statements.
Page 5
Page 6
Roselands Pre-School Highamwood Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 12 | 1,867 | 2,259
|  | 1,867 | 2,259
CURRENT ASSETS
Debtors | 13 | 3,697 | 1,735
Cash at bank and in hand |  | 379,287 | 337,910
|  | 382,984 | 339,645
Creditors: Amounts Falling Due Within One Year | 14 | (4,434 ) | (8,951 )
NET CURRENT ASSETS (LIABILITIES) |  | 378,550 | 330,694
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 380,417 | 332,953
NET ASSETS |  | 380,417 | 332,953
FUNDS OF THE CHARITY
Unrestricted Funds |  | 380,417 | 332,953
TOTAL FUNDS | 16 | 380,417 | 332,953

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Miss Olivia Rose-Wilson Trustee
28/04/2026

The notes on pages 7 to 11 form part of these financial statements.
Page 6
Page 7
Roselands Pre-School Highamwood Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Roselands Pre-School Highamwood Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 06998560 and registered charity number 1138317 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Straight Line

2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 4,490 | 3,717

4. Income from Charitable Activities

| 2025 | 2024
--- | --- | ---
| Unrestricted funds £ | Unrestricted funds £
Development and education of pre-school children | 287,172 | 245,396

5. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 7,619 | 5,707

Page 7
Page 8
Roselands Pre-School Highamwood Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 938 | 4,923

7. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Development and education of pre-school children | 231,202 | 20,615 | 251,817

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Development and education of pre-school children | 238,526 | 25,032 | 263,558

8. Support Costs

| 2025
--- | ---
| Development and education of pre-school children
| £
Premises expenses | 10,575
General administration | 6,394
Depreciation | 938
Interest payable | 68
Governance costs | 2,640
| 20,615

Page 8
Page 9
Roselands Pre-School Highamwood Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

| 2024
--- | ---
| Development and education of pre-school children
| £
Premises expenses | 10,310
General administration | 6,261
Depreciation | 4,923
Interest payable | 78
Governance costs | 3,460
| 25,032

9. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 2,640 |  | 2,640

10. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 211,884 |  | 217,358
Social security costs | 4,135 |  | -
Other pension costs | 3,079 |  | 7,537
| 219,098 |  | 224,895

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 12 (2024: 13)
12 13
12. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 September 2024 | 250,968 | 25,953 | 276,921
Additions | - | 546 | 546
As at 31 August 2025 | 250,968 | 26,499 | 277,467

...CONTINUED
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Page 10
Roselands Pre-School Highamwood Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 250,968 | 23,694 | 274,662
Provided during the period | - | 938 | 938
As at 31 August 2025 | 250,968 | 24,632 | 275,600
Net Book Value
As at 31 August 2025 | - | 1,867 | 1,867
As at 1 September 2024 | - | 2,259 | 2,259

13. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 387 |  | -
Other debtors | 3,310 |  | 1,735
| 3,697 |  | 1,735

14. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | 1,794 |  | 6,311
Accruals and deferred income | 2,640 |  | 2,640
| 4,434 |  | 8,951

15. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,079 (2024: £7,537).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
16. Movement in Funds

| As at 1 September 2024 | Income | Expenditure | As at 31 August 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 332,953 | 299,281 | (251,817 ) | 380,417
Total funds | 332,953 | 299,281 | (251,817 ) | 380,417

Page 10
Page 11
Roselands Pre-School Highamwood Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

| As at 1 September 2023 | Income | Expenditure | As at 31 August 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 341,691 | 254,820 | (263,558 ) | 332,953
Total funds | 341,691 | 254,820 | (263,558 ) | 332,953

17. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
18. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
19. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 11
Page 12
Roselands Pre-School Highamwood Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 August 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations from individuals | 4,490 | 2,697
Gifts in kind | - | 1,020
| 4,490 | 3,717
Charitable Activities:
Development and education of pre-school children
Fund Raising Activities | 2,675 | -
Preschool Development Fund | 3,751 | 1,714
Provision of nursery care services | 25,281 | 19,713
Lunch Club | 34,421 | 20,528
Early Start | 4,032 | 1,765
Admin fees | - | 210
Funding for provision of nursery care services | 217,012 | 201,466
| 287,172 | 245,396
Investments
Bank interest receivable | 7,619 | 5,707
| 7,619 | 5,707
| 299,281 | 254,820
EXPENDITURE ON:
Charitable Activities:
Development and education of pre-school children
Licences | (3,361) | (3,142)
Course fees | (935) | (1,948)
Fruit and staff amenities | (2,115) | (1,807)
Sundry staff costs | - | (1,466)
Towels and hygiene | (2,772) | (3,934)
Materials | (2,921) | (1,334)
Wages and salaries | (211,884) | (217,358)
Employers NI | (4,135) | -
Employers pensions - defined contribution schemes | (3,079) | (7,537)
Rent | (409) | (818)
Rates | 264 | -
Light and heat | (1,674) | (1,477)
Repairs and maintenance | (1,636) | (2,043)
Cleaning | (2,270) | -
Laundry | (43) | (661)
Premises insurance | (2,024) | (1,880)
Waste management | (2,110) | (1,808)
Gardening | (673) | (1,623)
Printing, postage and stationery | (2,871) | (3,072)
Postage | - | (93)

...CONTINUED
Page 12
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Roselands Pre-School Highamwood Ltd
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 August 2025

Telecommunications and data costs | (3,153) | (2,424)
Sundry expenses | - | (2)
Gifts and samples | (370) | (670)
Depreciation of plant and machinery | (938) | (1,140)
Depreciation of freehold land and property | - | (3,783)
Bank charges | (68) | (78)
Independent examiner's fees | (2,640) | (2,640)
Legal fees | - | (820)
| (251,817) | (263,558)
| (251,817) | (263,558)
NET INCOME/(EXPENDITURE) | 47,464 | (8,738)
--- | --- | ---

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