| Ladybird Pre-School Limited |
| Registered number: |
04531247 |
| Directors' Report |
|
| The directors present their report and accounts for the year ended 31 December 2025. |
|
| Principal activities |
| The company's principal activity during the year continued to be enhancing the development and education of children under statutory school age. |
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| Directors |
| The following persons served as directors during the year: |
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Mrs Maria Ellen Matthews |
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Mrs Jayne Louisa Carpenter |
|
Mr Alan Woodley (resigned on 14 May 2026) |
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| Small company provisions |
| This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. |
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| This report was approved by the directors on 16/09/2026 and signed on their behalf. |
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| Ms M Matthews |
| Director |
|
| Ladybird Pre-School Limited |
| Accountants' Report |
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| Independent Examiner's report to the trustees of |
| Ladybird Pre-School Limited |
|
| I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages 4 to 9. |
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| Respective responsibilities of trustees and examiner |
| The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. |
| Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: |
| * examine the accounts under section 145 of the 2011 Act |
| * follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and |
| * state whether particular matters have come to my attention |
|
| Basis of independent examiner's report |
| My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement. |
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| Independent examiner's statement |
| In connection with my examination, no matter has come to my attention: |
| (1) which gives me reasonable cause to believe that in any material respect the requirements: |
| * to keep accounting records in accordance with section 386 of the Companies Act 2006 and |
| * to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities. |
| have not been met or |
| (2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
|
| Mr Simon Thomas A.C.A. |
|
| Ridgefield Consulting Ltd |
| 2 Hinksey Court |
| Church Way |
| Oxford |
| Oxfordshire |
| OX2 9SX |
|
| 15 September 2026 |
|
| Ladybird Pre-School Limited |
| Statement Of Financial Activity - Income & Expenditure Account |
| as at 31 December 2025 |
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2025 |
|
2024 |
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|
|
Total |
|
Unrestricted |
|
Restricted |
| £ |
£ |
£ |
£ |
| Incoming Resources |
| Fees |
228,487 |
|
228,487 |
|
- |
|
234,617 |
| Government funding and grants |
452,887 |
|
376,117 |
|
76,770 |
|
415,300 |
| Fundraising and donations |
1,363 |
|
1,363 |
|
- |
|
5,563 |
| Interest receivable and bank incentives |
1,192 |
|
1,192 |
|
- |
|
867 |
| Other operating income |
5 |
|
5 |
|
- |
|
280 |
| Total Incoming Resources |
683,934 |
|
607,164 |
|
76,770 |
|
656,627 |
|
|
| Resources Expended |
| Expenditure on charitable activities |
(766,288) |
|
(689,518) |
|
(76,770) |
|
(542,997) |
| Total Resources Expended |
(766,288) |
|
(689,518) |
|
(76,770) |
|
(542,997) |
|
|
| (Deficit)/surplus for the year |
(82,354) |
|
(82,354) |
|
- |
|
113,630 |
|
| Total Funds Brought Forward |
269,928 |
|
269,928 |
|
- |
|
156,298 |
|
| Total Funds Carried Forward |
187,574 |
|
187,574 |
|
- |
|
269,928 |
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| Ladybird Pre-School Limited |
| Registered number: |
04531247 |
| Balance Sheet |
| as at 31 December 2025 |
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| Notes |
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|
2025 |
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|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
122,965 |
|
|
115,156 |
|
| Current assets |
| Debtors |
4 |
|
43,337 |
|
|
35,792 |
| Cash at bank and in hand |
|
|
28,727 |
|
|
122,041 |
|
|
|
72,064 |
|
|
157,833 |
|
| Creditors: amounts falling due within one year |
5 |
|
(7,566) |
|
|
(3,173) |
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| Net current assets |
|
|
|
64,498 |
|
|
154,660 |
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| Net assets |
|
|
|
187,463 |
|
|
269,816 |
|
|
|
|
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| Reserves |
| Income and Expenditure Account |
|
|
|
187,463 |
|
|
269,816 |
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| Retained reserves |
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|
|
187,463 |
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|
269,816 |
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| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
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|
|
|
| Ms M Matthews |
| Director |
| Approved by the trustees on 16/09/2026 and signed on their behalf. |
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| Ladybird Pre-School Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
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|
| 1 |
Accounting policies |
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Basis of preparation |
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These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of 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. |
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Incoming resources |
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The Charity relies on three main sources of income which are fees from pre-school, donations and grants. Interest received is included when received. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Land and Buildings |
21 years straight line |
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Office Equipment |
25% reducing balance |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
29 |
|
35 |
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| 3 |
Tangible fixed assets |
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Land and buildings |
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Plant and machinery etc |
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Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
231,226 |
|
56,227 |
|
287,453 |
|
Additions |
4,649 |
|
10,509 |
|
15,158 |
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At 31 December 2025 |
235,875 |
|
66,736 |
|
302,611 |
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|
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Depreciation |
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At 1 January 2025 |
140,803 |
|
31,494 |
|
172,297 |
|
Charge for the year |
1,384 |
|
5,965 |
|
7,349 |
|
At 31 December 2025 |
142,187 |
|
37,459 |
|
179,646 |
|
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Net book value |
|
At 31 December 2025 |
93,688 |
|
29,277 |
|
122,965 |
|
At 31 December 2024 |
90,423 |
|
24,733 |
|
115,156 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
41,000 |
|
33,000 |
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Prepayments |
2,337 |
|
2,792 |
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|
|
|
|
|
43,337 |
|
35,792 |
|
|
|
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|
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| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
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Other taxes and social security costs |
7,566 |
|
3,173 |
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| 6 |
Other information |
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Ladybird Pre-School Limited is a private company limited by guarantee and incorporated in England. Its registered office is: |
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Meadow View |
|
Harwell |
|
Didcot |
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Oxfordshire |
|
OX11 6DW |
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| 7 |
Ultimate controlling party |
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There is no controlling party. |
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The company is limited by guarantee and does not have a share capital, its members agreeing |
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to contribute £10 each to the assets of the company in the event of it being wound up. |
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In the event of the company being wound up, any retained surplus shall not be payable to the |
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members but must be transferred to an institution with similar objectives to the company. |
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Consequently, the accumulated surplus shown above does not constitute members' funds. |