Chai'ity Registration No. 1020844 Company Reglstratlon No. 06366391 (England and Wale51 COPDOCK & WASHBROOK PRESCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
COPDOCK & WASHBROOK PRESCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Tru$tee5 Mrs L Butlers Mrs T Deakln Mis A Wilden Secretary Mrs T Deakin Charity number 1020844 Company numbor 06355391 Prln¢lpal address Pheasant Rise Copdock Ipswich Svffolk IP8 3LF Roglstgred office Pheasant Rise Copdock Ipgwich Suffolk IP8 3LF
COPDOCK & WASHBROOK PRESCHOOL CONTENTS Page TNstees report Independent examiner's report Slalement of financial aclivllies Balance sheet Note$ to the financial $talement5 6-12
COPDOCK & WASHBROOK PRESCHOOL TRUSTEES REPORT IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The Iruslees present their report and financial slalemenls for the year ended 31 August 2025. The financial slalements have been prepared in accordance with the accounting policies set out In note 1 to the financial slalemenls and comply with the charity's Igoverning documenll, the Companies Act 2006 and 'Accounling and Reporting by Charities.. Statement of Recommended Praclico appli¢able to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. {as amended for ac¢ounling periods commenclng from 1 January 20161 ObJectlvp$ and activitles The charity's objects are to provide a rich nurturing environment for young Children lo grow. develop and reach their full potential. We aim to provide care and education for all chlldren. The charity provides preschool education for 2 10 5 year olds and wrap around care for school aged rhildren. We aim lo support families by providing a safe, enjoyable and allractive place to send their children whi151 they are at work. The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake. The setting provides a range of activities which include parents and friends. These offer fund faising opportunities for the setting and also allow us to rais8 money 10 5UPPOrt other good oauses, helping ohildren to understand about other children's lives. Achlevements and performance This year, as always we have supported many children and families. Providlng a safe, nurturing environment where young children can learn and thrive together. Skills, such as getting along with each other, tolerance of others and turn laking. learnt al Pre5Ghool will help children throughout their lives. We celebrated these a¢hievements with children and their families al our Leavers Presentation in Juty. At this celebration we also said goodbye to our Colleague Annette Hughes, presenting her with a rose for her garden and a book made by the Children. INe have recruited a new member of staff Alice GLtyoll and are supporting her with her Level 3 ¢hildcare qualifi¢atlons. We finished the term with a successful trip to Baylam Rare Breeds Genlre. Iravelling to the farm by ¢oach.
COPDOCK & WASHBROOK PRESCHOOL TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Flnanclal review The Committee held several small raffles and events for families throughout the year which raised a small amount lor the setting. In February we held a sponsored number obstacle course whlch raised money for the NSPCC. Garden Benches have been purchased to replace the old wooden ones. A 9ranl was received lo go towards this cost and the cost of the coach for the summer trip. structure, govemance and managemgnt The charity is a company limlted by guarantee governed by its memofandum and articles of assoclalion dated 29 August 2007. 11 is registered as a charity with the Charity Commission. The trustees, who are also the directors for the purpose of company law, and who Served during the year and up lo the date of signature of the financial statements were.. Mrs L Butters Mrs T Deakin Mrs A Wilden None of the trustees has any beneficial interest in the company. All of the trustee5 are members of the company and guarantee to ¢onlribute £1 in the event of a winding up. The trustees has assessed the major risks lo which the charity is exposed, and are satisfied that systems are in place to miligale exposure lo the major risks. The trustees report was approved by the Board of Trustees. Mrs T A Deakln Trustee Dated.. /LfrI..16
COPDOCK & WASHBROOK PRESCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COPDOCK & WASHBROOK PRESCHOOL I report to the trustees on my examination of the financial statements of Copdock & Washbrook Preschool Ilhe charity) for the year ended 31 August 2025. Responslbilitleg and basls of report As the trustees of the charity land also ils dlre¢lors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 {Ihe 2006 A¢ll. Having satisfied myself that the financial statements of the charity 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 ol the charity's financial statements carried out under section 145 of the Charities Aot 2011 Ilhe 2011 A¢t}. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 1451Sllbl of the 2011 A¢t. Independent examinerfs statement I have corriplel'ed my examination. I confimi that no matters have come lo my attention in connection with the examin8tion givlng me cause to believe that in any materi81 respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act.. or the financial ststemenls do not accord with those records., or the finan¢lal statements do not comply with the accounting requlrements of section 396 of the 2006 Act other than any requirement that the a¢counls give a true and fair view which is not a matter considered as part of an independent ex4mination', or the financlal statements have not been prepared in accordance with the methods 3nd' principles of th8 statement of ReG()mmended Practice for accounting and Teporting by charities applicable.lo charities prep.aring te1r aGcounls in accordanGe with the Financial Reporting Stsndard applicable in Ih8'UK and Republic of Ireland IFRS 1021. I have no concern5 and have come acros$ no other mallers In connection with the examlnalion to which attention should bé drawn 'in this report in order lo enable a proper understanding of the financial 51alemen15 lo be reached. Oated..a4....rtR¢IL ZOLé
COPDOCK & WASHBROOK PRESCHOOL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrestrlcted funds 2025 Totsl 2024 Notes Income from: Charitable aclivi Grants Fees Received After school fees Out of school fees Breakfast club fees Pre-school Other trading activilies 1,000 87,733 27,613 9771 7.926 3217 968 10,419 80,706 17,104 4,643 5.505 740 Total income 138,228 119,116 enditure on. Chafltable activities 120,002 101,626 Net Incomg for the yearl Net movement In funds 18,226 17,489 Fund balances at 1 September 2024 76,773 59,052 Fund balances at 31 August 2025 94,999 76.773 The stslement of financial activities includes all 9ain$ and losses recognised in the year. All income and expenditure derlve from Gonlinuing acllvities. The ststement of financial activities also ¢omplies wilh the requirements for an income and expenditure account under the Companies Act 2006.
COPDOCK & WASHBROOK PRESCHOOL BALANCE SHEET ASAT31 AUGUST2025 2025 2024 Note5 Fixed assèts Tangible assets Current assets Debtors Cash at bank and in hand 3.581 7,075 11 97,773 76,773 97,773 76,773 Credltors: amounts falling due wlthln onè year 12 (7201 Nel current assets 97,773 B3,128 Total assets less current Ilabilitles 101,354 83,128 Income funds Unrestricted funds 101,354 83,128 101,354 83,128 The company Is entitled to the exemption from the audit Tequirement conlalned in section 477 of the Companies Act 2006, for the year ended 31 August 2025. No member of the company ha5 deposited a nolioe, pursuant to section 476, fequiring an audit of these financial slatemenls. The Iru51ees acknowledge their responsibilities for ensuring that the charity keeps accounting records which Comply with section 386 of the Act and for preparing financial statements which glve a true and fair view of the state of affairs of the company as al the end of the financial year and of its incoming resources and application of resources, including ils income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which olheNise comply with the requirements of the Companies Act 2006 relating lo financial slalemenls, so far as applicable lo the companv. These financial statements have been PrePad irs accordance with the provisions applicable to companie5 subject to the small Gompanles regime. The accounts were approved by the Truslees on . Mrs L Butters Trustee Mrs T Deakin Trust0¢ Company Reglstration No. 06355391
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollclos Charlty Information Copdock & Washbrook Presch¢)ol is a private company Ilmiled by guarantee Incorporated in England and Wales. The registered office is Pheasant Rise, Copdock, Ipswich, Suffolk, IP8 3LF. 1.1 A¢countlng convention The financial statements have been prepared in accordance with the charity's Igoverning documenll, the Companies Act 2006 and 'A¢counling and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" las amended for accounting period5 Gommencing from 1 January 20161. The Charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advalltage of the provisions in the SQRP for charities applying FRS 102 Update Bulletln 1 not to prepare a Statement of Cash Flows. The financial stalemenls are prepared in 51erling, which is the functional currency of the chaTity. Monetary amounts in these financlal slatemenl$ are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and lo include investment properties and ¢ertain financial instruments at falr value. The principal accounting policies adopted are set out below. 1.2 Going concern Al the lime of approving the accounts, the trustees have a reasonable expectation that the Charity has adequate resources lo continue in operational existen¢e for the foreseeable future. Thus the trustees continue to adopt the going conrn basis of accounting in preparing the aceoLsnts. 1.3 Charitable funds Unreslricled funds are 8vallable for us8 at the discretion of the trustees In furtherance of their charitable objectives unless the funds have been designated for other purposes. Reslri¢ted funds are sublecl to SP9Gific conditions by donors a$ to h¢)w they may be used. The purposes and uses of the restricted funds are set out in the notes to the finan¢ial sl8tements. Endowment funds are subject lo speciflo condllions by donors that the capital must be maintsined by the charity. 1.4 Incomlng resources In¢ome is recognised when th8 Charity is legally entitled to il after any performance conditions have been mel, the amounls can be measured rellably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised onGe the charity has been notified of the donation. unless performanoe conditions require deferral of tho amount. Income tax recoverable in relation to donatsons re¢eived under Gift Aid or deeds of covenant is recognised at Ihe lime of the donation. Turnover is meaSUd at the fair value of the consideTation received or receivable and represen15 amounts receivable for goods and services provlded in the normal ¢ourse of business, nel of discounts, VAT and other sales related taxes.
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollcio$ 1.5 Resources expended Expenditure is recognised once there is a legal or constructive obligation to make 8 payment to a third party, it is probable that selllement will be reqLtired and the amount ol the obligation can be measured reliably. 1.6 Tanglble flxed assets Tangible Iixed assets are Initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any Impairment losses. DepreGiation is recognised so as to write off the cost or valuation of assets less their residual values over their u¥eful lives on the following bases.. Plant and equipment The gain or loss arising on the disposal of an asset Is determlned as the difference between the sale proceeds and the ¢arrying value of the asse( and is recognised In nel incomel(expendilure} for the year. 250h reducing balance 1.7 Impalrm¢nt of flxed assets At each reporting end date. the charity reviews the carrying amounts of ils tsngible assets lo determine whether there is any indicatlon that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the Impairment loss lif any). Recoverable amount 15 Ihe higher of fair value less C051s to sell and value in use. In assessing value in se, the estimated future cash flows are discounted lo their present value using a pre-tax discount rale that reflects current market assessments of the lime value of money and the risks specific to the asset for which the eslimales of future cash flows have not been adjusted. If the recoverable amount of an asset Is estimated to be less than ils carrying amount, the carrying amount of the asset is reduced lo its recoverable amount. An impairment loss is recognised immediately in incomel(expendilure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairmenl loss is treated as a Tevaluation decrease. RecognSsed impairment losses are reversed if, and only if, the aSonS for the impairment loss have ceased to apply. Vvhere an impairment loss subsequently reverses, the carrying amount of the asset Is increased lo the revised estimate of ils recoverable amount, but $0 that the increased Garying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss Is recognised immediately, unless the relevant asset is carried in at a revalued amount, In which case the reversal of the impairment loss 1$ Irealed as a revaluation increase. 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held al call with banks, other short-leim liquid investments with original maluTilies of three months or less, and bank overdrafts. Bank overdraft5 are shown within Ix)irowiftgs in current liabilities.
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Ac¢ountlng polloles 1.9 Financial Instrument8 The charity has elected to apply the provisions of Section 11 'Basic Finan¢ial Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments aTe recognised in the charity's balance sheetwhen the charity becomes party to the ¢onlractual provisions of the instrument. Financial assets and liabilities are offset. wlth the nel amounts presented in the finanGial slalements, when there is a legally enforceable right to set off the recognised amounts and there Is an intention to settle on a nel basis or to realise the asset and settle the liabilitv simultaneouslv. Basic financlal assgts Basic financial assets, which include debtors and cash and bank balances. are initially measured al transaction price including transaction Costs and are subsequently carried al amortised cost using the effective, interest, method unless the arrangement Gonslitules a linan¢ing transaotion, where the transaction is measured al the present value of the future receipts di5¢0unted at a market rate ol interest. Finan¢lal assets classified as receivable within one year are not amortised. Baslc flnanclal liabllities Basic financial liabilities, includin9 ¢dItorS and bank loans are initially recognised at tiansactlon price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the fuluTe payments discounted al a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective irilerest rate method. Trade creditors are obligations lo pay for goods or seNice$ that have been acquired in.the ordlnary course of operations from suppliers. Amounts payable are olassified as current liabilities if payment 18 due within one year or less. If not, they are presented as non<urrent liabillties. Trade creditors.are recognised initially at transaction Drice and subsÈouenllv measured al amortisod cost usina the effectiv8 interest method. Derecognltlon of financial Ilabllltles Financial liabilities are derecoynised when the charity's contractual obllgalions expire or are discharged or cancelled. 1.10 Employeo bengflts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are re¢ognlsed immedlalely as an expense when the charity is demonstrably committed to terminate the employment of an employee or lo provide termination benefits. 1.11 Retlrement beneflts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 Crltical accountlng estlmates and Judggmonts In the application of the charity's accounting policies, the trustees are required lo make judgements, estimates and a5$umptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these estimates. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate Is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both Current and future oeriods. Other tradlng actlvlties Unrestrlcted funds Total 2025 2024 Fundraising events Trading activity income.. other 232 .740 other trading activities 282 740 Invgstmgnts Unrostricted funds Total 2025 2024 Interest recelvable
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charitable actlvltles 2025 2024 Staff costs Depreciation and impairment Food & drink Books & consumable5 Repairs & maintenance Outings Rates, water light & heat Telephone Travel costs Insuranee Postage & stationery Course & registration fees Cleaning Sundries Bad Debt Wrillen Off 97,664 3.494 2,033 370 1,509 81,819 2.494 1,382 883 5,690 2,917 745 2,036 1,996 1,693 4,051 53 223 3,077 536 684 829 1,318 3,872 40 118,783 101.626 Share of goveTnance costs (see note 6) 12.18 120,002 101,626 Support costs SupportGovernance costs osts 2025 2024 Data protection & domain name 1218 1218 1218 1218 Analysed beiween Charitable activities Tru8teo$ None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year. 10-
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Employees Number of gmploygos The average monthly number of employees during the year was: 2025 Number 2024 Numbor AdminislTalion Care staff Employment costs 2025 2024 Wages and salaries Other pension costs g4.533 79.065 2,754 97,664 81.819 There were no employees whose annual remuneration was £60,000 or More. Tangible fixed assets Plant and gqulpment Coat, At 1 September 2024 Addilions Igposalè 11,753 At 31 August 2025 11,753 Depre¢Satlon and Impairment At 1 September 2024 Depreciation charged in Ihe year ÉIIMinated in respect of disposals 4,678 3,494 At 31 August 2025 8,172 Carrylng athotsnt, Al 31 August 2025 3.581 At 31 August 2024 7,075
COPDOCK & WASHBROOK PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Flnanclal Instruments 2025 2024 Carrylng amount of financlal assets Debt instruments measured al amortlsed c05t Carrying amount of flnancial Ilabllitie$ Measured at amortised cost 11 Dèbtors 2025 2024 Amounts falllng due within one yoar: Trade debtors Prepayments and accrued income 12 Credltors: amount$ falllng due withln one year 2025 2024 Accruals and deferred income 720 720 13 Related party tran5actlons There were no disclosable related party transactions during the year12025 - none}. 12-