Borden Village Pre School Limited

	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

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

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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

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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

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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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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

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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.

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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.

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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.

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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

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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

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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)

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

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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.

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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.

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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

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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

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

	(163,845)	(176,496)

	(163,845)	(176,496)

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