Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 No description of principal activity true 1 September 2024 31 August 2025 31 August 2025 06498853 Mr Jack Barbary Mr Jack Barbary 1139270 true true true true true false School Fees true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06498853 2024-08-31 06498853 2025-08-31 06498853 2024-09-01 2025-08-31 06498853 frs-core:ComputerEquipment 2025-08-31 06498853 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06498853 frs-core:ComputerEquipment 2024-08-31 06498853 frs-core:FurnitureFittings 2025-08-31 06498853 frs-core:FurnitureFittings 2024-09-01 2025-08-31 06498853 frs-core:FurnitureFittings 2024-08-31 06498853 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 06498853 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06498853 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 06498853 frs-core:PlantMachinery 2025-08-31 06498853 frs-core:PlantMachinery 2024-09-01 2025-08-31 06498853 frs-core:PlantMachinery 2024-08-31 06498853 frs-char:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 06498853 frs-bus:FullAccounts 2024-09-01 2025-08-31 06498853 frs-bus:MediumEntities 2024-09-01 2025-08-31 06498853 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06498853 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 06498853 frs-char:TotalUnrestrictedFunds 2024-08-31 06498853 frs-char:TotalUnrestrictedFunds 2025-08-31 06498853 frs-char:TotalUnrestrictedFunds 2024-09-01 2025-08-31 06498853 frs-char:TotalRestrictedIncomeFunds 2024-08-31 06498853 frs-char:TotalRestrictedIncomeFunds 2025-08-31 06498853 frs-char:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 06498853 frs-char:UnrestrictedFundsGeneral 2024-08-31 06498853 frs-char:UnrestrictedFundsGeneral 2024-09-01 2025-08-31 06498853 frs-char:UnrestrictedFundsGeneral 2025-08-31 06498853 frs-char:IndependentExaminationCharity 2024-09-01 2025-08-31 06498853 frs-char:FundraisingEvents 2024-09-01 2025-08-31 06498853 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 06498853 frs-countries:EnglandWales 2024-09-01 2025-08-31 06498853 frs-char:Trustee1 2024-09-01 2025-08-31 06498853 frs-char:Activity1 2024-09-01 2025-08-31 06498853 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-09-01 2025-08-31 06498853 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-09-01 2025-08-31 06498853 2023-08-31 06498853 2024-08-31 06498853 2023-09-01 2024-08-31 06498853 frs-char:TotalUnrestrictedFunds 2023-08-31 06498853 frs-char:TotalUnrestrictedFunds 2024-08-31 06498853 frs-char:TotalUnrestrictedFunds 2023-09-01 2024-08-31 06498853 frs-char:TotalRestrictedIncomeFunds 2023-08-31 06498853 frs-char:TotalRestrictedIncomeFunds 2024-08-31 06498853 frs-char:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 06498853 frs-char:UnrestrictedFundsGeneral 2023-08-31 06498853 frs-char:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 06498853 frs-char:UnrestrictedFundsGeneral 2024-08-31 06498853 frs-char:FundraisingEvents 2023-09-01 2024-08-31 06498853 frs-char:Activity1 2023-09-01 2024-08-31 06498853 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2023-09-01 2024-08-31 06498853 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2023-09-01 2024-08-31
Company registration number: 06498853
Charity registration number: 1139270
Borden Village Pre School Limited
Trustee's Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
R.A. Dale Accounting Limited
Borden Village Pre School Limited
Contents
Contents

| Page
--- | ---
Trustee's Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7
Notes to the Financial Statements | 8—14

Page 1
Borden Village Pre School Limited
Company No. 06498853
Trustee's Report For The Year Ended 31 August 2025
Trustee's Report
The trustee presents his report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The objects and activities of the charitable company are to establish or secure the establishment of a pre-school and to maintain and manage the same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the objects.
We are in a transition period to hand control to an Academy. This will allow us to receive help with all aspects of the day-to-day function of the school.
I am personally looking to leave my role as Director/Trustee of the Limited Company and Charity.
This will hopefully be completed by 31 August 2026.
The school will then be integrated into the Academy in full.
Public Benefit
The school has continued to give a high standard of care to attending children. We are in the process of handing control to a company which has led to changes being made.
We now have a Manager and Assistant Manager set up which is working very well.
We are constantly under pressure with so many SEND children attending the school, however this is a countrywide problem, not just for us.
The pressure placed on Early Years providers continue to grow every year and as publicised, has resulted in the number of providers falling every year.
The fact we are still providing the level of service that we do, is only possible because of the continued hard work and dedication of all my staff. They are badly paid compared to other industries but are expected to work tirelessly with added responsibilities thrown at them each year.
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
Reserves Policy
Our aim is to create unrestricted reserves equivalent to six month's expenditure. This is to ensure the charity's activities can continue as a result of any unforeseen financial difficulties.
At 31 August 2025 the charity had undesignated unrestricted funds in the sum of £39580 (2024: £60125) 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 deti ned by the Companies Act 2006.
Reference and Administrative Details
Trustee
Mr Jack Barbary - Director
Company Secretary
Mr Jack Barbary
Page 1
Page 2
Borden Village Pre School Limited
Trustee's Report (continued)
For The Year Ended 31 August 2025
Charity Number
1139270
Company Number
06498853
Independent Examiner
Richard Dale
R.A. Dale Accounting Limited
Basement
30 St Georges Place
Canterbury
Kent
CT1 1UT
Page 2
Page 3
Borden Village Pre School Limited
Trustee's 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 trustee's report was approved by the board of trustees and signed on its behalf by:

Mr Jack Barbary Trustee
18/05/2026

Page 3
Page 4
Borden Village Pre School Limited
Independent Examiner's Report to the Trustees of Borden Village Pre School Limited
For The Year Ended 31 August 2025
Independent Examiner's Report to the Trustees of Borden Village Pre School Limited
I report to the charity trustee on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustee of the Company (and also its director 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.
Richard Dale
18/05/2026
Basement
30 St Georges Place
Canterbury
Kent
CT1 1UT
Page 4
Page 5
Borden Village Pre School Limited
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 | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 126,634 | - | 126,634 | 131,061
Charitable activities: | 4
School Fees |  | 12,406 | - | 12,406 | 26,219
Other trading activities | 5 | - | - | - | 1,120
|  | 139,040 | - | 139,040 | 158,400
EXPENDITURE ON:
Charitable activities: | 6
School Fees |  | (159,585 ) | (4,260 ) | (163,845 ) | (176,496 )
NET EXPENDITURE |  | (20,545 ) | (4,260 ) | (24,805 ) | (18,096 )
NET MOVEMENT IN FUNDS |  | (20,545 ) | (4,260 ) | (24,805 ) | (18,096 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 60,125 | 5,763 | 65,888 | 83,984
TOTAL FUNDS CARRIED FORWARD | 13 | 39,580 | 1,503 | 41,083 | 65,888

The notes on pages 8 to 12 form part of these financial statements.
Page 5
Page 6
Borden Village Pre School Limited
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 August 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 131,061 | - | 131,061
Charitable activities: | 4
School Fees |  | 26,219 | - | 26,219
Other trading activities | 5 | 1,120 | - | 1,120
|  | 158,400 | - | 158,400
EXPENDITURE ON:
Charitable activities: | 6
School Fees |  | (157,185 ) | (19,311 ) | (176,496 )
NET EXPENDITURE |  | 1,215 | (19,311 ) | (18,096 )
NET MOVEMENT IN FUNDS |  | 1,215 | (19,311 ) | (18,096 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 58,910 | 25,074 | 83,984
TOTAL FUNDS CARRIED FORWARD | 13 | 60,125 | 5,763 | 65,888

The notes on pages 8 to 12 form part of these financial statements.
Page 6
Page 7
Borden Village Pre School Limited
Balance Sheet
As At 31 August 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 9 | 35,662 | 1,503 | 37,165 | 60,401
|  | 35,662 | 1,503 | 37,165 | 60,401
CURRENT ASSETS
Debtors | 10 | 1,098 | - | 1,098 | 1,011
Cash at bank and in hand |  | 5,140 | - | 5,140 | 9,079
|  | 6,238 | - | 6,238 | 10,090
Creditors: Amounts Falling Due Within One Year | 11 | (2,320 ) | - | (2,320 ) | (4,603 )
NET CURRENT ASSETS (LIABILITIES) |  | 3,918 | - | 3,918 | 5,487
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 39,580 | 1,503 | 41,083 | 65,888
NET ASSETS |  | 39,580 | 1,503 | 41,083 | 65,888
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 1,503 | 5,763
Unrestricted Funds |  |  |  | 39,580 | 60,125
TOTAL FUNDS | 13 |  |  | 41,083 | 65,888

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

Mr Jack Barbary Trustee
18/05/2026

The notes on pages 8 to 12 form part of these financial statements.
Page 7
Page 8
Borden Village Pre School Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Borden Village Pre School Limited is a company limited by guarantee, incorporated in England & Wales, registered number 06498853 and registered charity number 1139270 . 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. Going Concern Disclosure
The trustee has taken account of the document "Going Concern and Liquidity Risk" Guidance for Directors of UK Companies 2009 issued by the Financial Reporting Council and believes the charitable company is a going concern. This assessment is based upon the funding available, cash in hand and the level of free reserves and income expected to be received from the services provided.
2.3. 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.
2.4. Incoming Resources
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.
2.5. Resources Expended
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.
2.6. 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:

Leasehold | 8 Straight line
Plant & Machinery | 20 Straight line
Fixtures & Fittings | 15 Reducing balance
Computer Equipment | 25 Straight line

2.7. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
2.8. Pensions
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
3. Income from Donations and Legacies
Page 8
Page 9
Borden Village Pre School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

| 2025 | 2024
--- | --- | ---
| Unrestricted | Total
| funds | funds
| £ | £
Donations and gifts | 400 | 1,164
Grants | 126,234 | 129,897
| 126,634 | 131,061

4. Income from Charitable Activities

| 2025 | 2024
--- | --- | ---
| Unrestricted funds £ | Total funds £
School Fees | 12,406 | 26,219

In the opinion ot 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 tees 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.
5. Income from Other Trading Activities

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| £ | £
Fundraising events | - | 1,120

6. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs | Total
| £ | £ | £
School Fees | 119,008 | 44,837 | 163,845

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs | Total
| £ | £ | £
School Fees | 130,140 | 46,356 | 176,496

Page 9
Page 10
Borden Village Pre School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 110,496 |  | 122,155
Social security costs | 2,455 |  | 2,192
Other pension costs | 1,906 |  | 2,011
| 114,857 |  | 126,358

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of employees during the year was: 7 (2024: 8)
7 8
9. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 305,430 | 695 | 33,188 | 5,456 | 344,769
Additions | - | - | - | 211 | 211
As at 31 August 2025 | 305,430 | 695 | 33,188 | 5,667 | 344,980
Depreciation
As at 1 September 2024 | 261,158 | 447 | 17,532 | 5,231 | 284,368
Provided during the period | 20,777 | 93 | 2,348 | 229 | 23,447
As at 31 August 2025 | 281,935 | 540 | 19,880 | 5,460 | 307,815
Net Book Value
As at 31 August 2025 | 23,495 | 155 | 13,308 | 207 | 37,165
As at 1 September 2024 | 44,272 | 248 | 15,656 | 225 | 60,401

10. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,098 |  | 1,011

11. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 358 |  | 446
Taxation and social security | 762 |  | 996
Accruals and deferred income | 1,200 |  | 3,161
| 2,320 |  | 4,603

Page 10
Page 11
Borden Village Pre School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. 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 £1,906 (2024: £2,011).
At the balance sheet date contributions of £1,906 (2024: £2,011) were due to the fund and are included in creditors.
13. Movement in Funds

| As at 1 September 2024 | Income | Expenditure | As at 31 August 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 60,125 | 139,040 | (159,585 ) | 39,580
Restricted funds
Block Paving Playground Fund | 2,099 | - | (596) | 1,503
Building Development Fund | 3,664 | - | (3,664) | -
Total restricted funds | 5,763 | - | (4,260 ) | 1,503
Total funds | 65,888 | 139,040 | (163,845 ) | 41,083

| As at 1 September 2023 | Income | Expenditure | As at 31 August 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 58,910 | 158,400 | (157,185 ) | 60,125
Restricted funds
Block Paving Playground Fund | 2,695 | - | (596) | 2,099
Building Development Fund | 22,379 | - | (18,715) | 3,664
Total restricted funds | 25,074 | - | (19,311 ) | 5,763
Total funds | 83,984 | 158,400 | (176,496 ) | 65,888

14. 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.
Page 11
Page 12
Borden Village Pre School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
15. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
16. 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 12
Page 13
Borden Village Pre School Limited
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 | 400 | 1,164
Government Grants | 126,234 | 129,897
| 126,634 | 131,061
Charitable Activities:
School Fees
School Trip | 446 | -
Education | 11,960 | 26,219
| 12,406 | 26,219
Other trading activities
Fundraising events | - | 1,120
| - | 1,120
| 139,040 | 158,400
EXPENDITURE ON:
Charitable Activities:
School Fees
Childcare Supplies | (3,700) | (3,085)
Wages and salaries | (110,496) | (122,155)
Employers NI | (2,455) | (2,192)
Employers pensions - defined contribution schemes | (1,906) | (2,011)
School Trips | (451) | (697)
Recruitment costs | (547) | -
Staff training | (18) | (597)
Travel expenses | - | (123)
Rent | (4,800) | (5,200)
Light and heat | (2,960) | (2,915)
Water rates | (443) | (950)
Cleaning | (1,145) | (1,317)
Premises insurance | (1,346) | (1,500)
Repairs, renewals and maintenance | (2,569) | (2,449)
Printing, postage and stationery | (2,059) | (1,936)
Telecommunications and data costs | (1,400) | (1,236)
Independent examiner's fees | (1,200) | -
Subscriptions | (2,061) | (1,817)
Sundry expenses | (749) | (707)
Depreciation | (23,447) | (24,280)

...CONTINUED
Page 13
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Borden Village Pre School Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 August 2025

Bank charges | (93) | (102)
Other interest payable | - | (27)
Independent examiner's fees | - | (1,200)
| (163,845) | (176,496)
| (163,845) | (176,496)
NET EXPENDITURE | (24,805) | (18,096)
--- | --- | ---

Page 14