Buttsbury Pre-School

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 07140529

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	936		952
Cash at bank and in hand		290,448		306,109

		291,384		307,061
Creditors: Amounts Falling Due Within One Year	5	(13,251 )		(12,793 )

NET CURRENT ASSETS (LIABILITIES)			278,133		294,268

TOTAL ASSETS LESS CURRENT LIABILITIES			278,133		294,268

NET ASSETS			278,133		294,268

RESERVES
Other reserves			294,268		294,268
Income and Expenditure Account			(16,135 )		-

MEMBERS' FUNDS			278,133		294,268

For the year ending 30 June 2026 the 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 directors 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Ms Freyja Ginn

Director

17/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Buttsbury Pre-School is a private company, limited by guarantee, incorporated in England & Wales, registered number 07140529 . The registered office is Perry Street, Billericay, Essex, CM12 0NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2025: 19)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	936	952

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,547	322
Other creditors	11,704	12,231
Taxation and social security	-	240

	13,251	12,793

6. Reserves

	Other reserves	Income and Expenditure Account
	£	£
As at 1 July 2025	294,268	-
Loss for the year and total comprehensive income	-	(16,135 )

As at 30 June 2026	294,268	(16,135 )

Reserves comprises of £105,972.07 of Unrestricted Funds and £172,160.44 of Restricted Funds.

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Buttsbury Pre-School

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. 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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