## **All Saints Preschool Leatherhead Ltd**
**Company No. 08022458**
**Unaudited Accounts**
**31 August 2024**
**All Saints Preschool Leatherhead Ltd Contents**
||Page|
|---|---|
||Numbers|
|Company Information|2|
|Accountant's Report|3|
|Income & Expenditure Account|4|
|Balance Sheet|5|
Page 1
**All Saints Preschool Leatherhead Ltd Company Information**
## **Director**
L. Townsend
## **Registered Office**
5 Devitt Close Ashtead Surrey KT21 1JS
## **Accountants**
Love Your Accountants Ltd 2A The Quadrant Upper High Street Epsom Surrey KT17 4RH
Page 2
**All Saints Preschool Leatherhead Ltd Accountants Report**
## **Accountant's Report to the Director of All Saints Preschool Leatherhead Ltd on the preparation of the unaudited statutory accounts for the year ended 31 August 2024**
In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the accounts of All Saints Preschool Leatherhead Ltd for the year ended 31 August 2024 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
You consider that the company is exempt from an audit for the year ended 31 August 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its surplus for the year then ended.
We have not carried out an audit or a review of the accounts of All Saints Preschool Leatherhead Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Love Your Accountants Ltd Accountants 2A The Quadrant Upper High Street Epsom Surrey KT17 4RH 19 May 2025
Page 3
**All Saints Preschool Leatherhead Ltd Income and Expenditure Account**
## **for the year ended 31 August 2024**
|**for the year ended 31 August 2024**|||
|---|---|---|
|Turnover
Other income
Cost of raw materials and consumables
Staff costs
Depreciation and other amounts written off assets
Other charges
Surplus/(Deficit) before tax for the financial year
Tax
**Surplus/(Deficit) for the financial year**|**2024**|**2023**|
||**£**|**£**|
||218,650
190
(4,775)
(167,476)
(177)
(39,472)
6,940
-
6,940|165,311
117
(12,334)
(136,744)
-
(40,722)|
|||(24,372)
-|
|||(24,372)|
Page 4
**All Saints Preschool Leatherhead Ltd Balance Sheet**
|**All Saints Preschool Leatherhead Ltd**
**Balance Sheet**|||
|---|---|---|
|**at 31 August 2024**
**Company No.**
**08022458**
Fixed assets
Current assets
Creditors: Amounts falling due within one year
Net current assets
Total assets less current liabilities
**Reserves**
**NOTES TO THE ACCOUNTS**
1
**Basis of preparation**|**2024**
**£**
850
35,958
(3,333)
32,625
33,475
33,475
33,475|**2023**
**£**
-
29,626
(3,091)|
|||26,535|
|||26,535|
|||26,535|
||||
|||26,535|
||||
|1
3
These accounts have been prepared in accordance with the micro-entity provisions of the small
companies regime.|||
2 **Employees**
|**Employees**|||
|---|---|---|
||**2024**|**2023**|
||**Number**|**Number**|
|The average monthly number of employees (including
directors) during the year was:|12|12|
## 3 **Additional information**
All Saints Preschool Leatherhead Ltd is a private company limited by guarantee and incorporated in England and Wales.
Its registered number is: 08022458
Its registered office is:
5 Devitt Close
Ashtead
Surrey KT21 1JS
For the year ended 31 August 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts were approved by the board of directors on 12 May 2025 and signed on its behalf by:
L. Townsend - Director
Page 5
**All Saints Preschool Leatherhead Ltd Detailed Balance Sheet Notes**
## **for the year ended 31 August 2024**
|1
**Fixed assets**
Tangible fixed assets
2
**Tangible fixed assets**
**Cost**
Additions
At 31 August 2024
**Depreciation**
Charge for the year
At 31 August 2024
**Net book values**
At 31 August 2024
3
**Current assets**
Cash at bank and in hand
Trade debtors
4
**Creditors:**
amounts falling due within one year
Taxes and social security
Other creditors
5
**Reserves**
At 1 September 2023
Surplus for the period
At 31 August 2024|**2024**
**£**
850|**Fixtures,**
**fittings and**
**equipment**
**£**
1,027|**2023**
**£**
-|
|---|---|---|---|
||850||-|
||**2024**
**£**||**Total**
**£**
1,027|
|||1,027|1,027|
|||177|177|
|||177|177|
|||850|850|
||||**2023**
**£**|
||35,585||28,954|
||373||672|
||35,958||29,626|
|||||
||**2024**
**£**
2,729
604||**2023**
**£**
2,652
439|
||3,333||3,091|
||||**Income and**
**Expenditure**
**account**|
||||**£**|
||||26,535|
||||6,940|
||||33,475|
|||||
Page 6
**All Saints Preschool Leatherhead Ltd Detailed Income and Expenditure Account for the year ended 31 August 2024**
|**Turnover**
**Other income**
Other interest receivable
Bank interest receivable
**Total Other income**
**Cost of raw materials and consumables**
Purchases
**Staff costs**
Salaries
Pension costs
Staff training
Staff welfare
**Depreciation and other amounts written off assets**
Depreciation of fixtures, fittings and
equipment
**Other charges**
Selling and marketing costs
Advertising and PR
Premises costs
Rent
Premises cleaning
Premises repairs and maintenance
General administrative costs
Bank charges
General insurances
Software, IT support and related costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband|**2024**|**2023**|
|---|---|---|
||**£**|**£**|
||218,650|165,311|
||190
190
190
190
4,775
4,775
161,505
2,819
2,433
719
167,476
177
177
39,472
36
36
12,045
1,218
16,298
29,561
184
711
1,086
266
149
2,256
633
5,285|117
117|
|||117|
||||
|||117|
|||12,334|
|||12,334|
|||132,774
1,836
987
1,147|
|||136,744|
|||-|
|||-|
|||40,722
162|
|||162|
||||
|||19,080|
|||709
6,900|
|||26,689|
|||167
679
687
290
60
7,093
625|
|||9,601|
Page 7
**All Saints Preschool Leatherhead Ltd Detailed Income and Expenditure Account**
|**All Saints Preschool Leatherhead Ltd**
**Detailed Income and Expenditure Account**|||
|---|---|---|
|Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
**Total Other charges**
**Surplus/(Deficit) before tax for the financial year**|2,592
1,998
4,590
39,472
6,940|2,605
1,665|
|||4,270|
||||
||||
|||40,722|
||||
|||(24,372)|
||||
Page 8
**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees**
Charity Name All Saints Preschool
|**On accounts for the year**|August 2024|**Charity no**|1021414|
|---|---|---|---|
|**ended**||**(if any)**||
|||||
|**Set out on pages**||||
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/08/2024** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- **Independent** I have completed my examination. I confirm that no material matters have
- **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
* _Please delete the words in the brackets if they do not apply._
**Signed:** JLEON **Date:** May 2024 **Name:** Jay Leon **Relevant professional** ACCA **qualification(s) or body (if any): Address:** 50 Russett Crescent Islington London
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**IER**
## **ALL SAINTS PRESCHOOL LEATHERHEAD**
## Annual Report & Financial Statements
Year ended 31 August 2024
## **Contents**
Annual report of the Committee
**All Saints Preschool Leatherhead**
## **ANNUAL REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 August 2024**
The Committee of All Saints Preschool presents its annual report and financial statements for the year ended 31 August 2024.
|**Name of charity:**|All Saints Preschool Leatherhead|
|---|---|
|**Registered Charity Number:**|1021414|
|**Legal Form:**|Limited company with charitable status|
|**Governing Document**|Constitution adopted 03 March 2012|
|**Affiliated to:**|Pre -school Learning Alliance|
||-Membership no. 20134G|
||-Branch no. 27201|
|**Address:**|Leatherhead Community Centre|
||Kingston Road|
||Leatherhead|
|**Committee Members:**|Mrs Lucy Townsend|
||Tracy Marshall|
|**Officers:**|Chairman
Mrs Lucy Townsend|
||Treasurer
Mrs Harriet Trendell|
||Secretary
Mrs Tracy Marshall|
|**Bankers:**|National Westminster Bank PLC|
||1 Bridge Road|
||Leatherhead|
||Surrey KT22 8BT|
|**Objects:**|The objects of the organisation are to enhance the|
||development and education of children under|
||statutory school age by encouraging parents to|
||understand & provide for the needs of their children|
||through community groups|
**Report of the Committee on the activities of the Nursery & Playgroup (the Group)**
## **All Saints Preschool Leatherhead**
The Committee continues to provide playgroup & nursery facilities for under statutory school age. Sessions are provided all day Monday and Tuesday to Friday mornings.
## **Daily administration & running of the group**
Mrs Carlie Tullett, who is ably supported by a team of assistants, leads sessions.
## **Role of the Committee**
All committee members are parents of children attending the Playgoup or whose children have been at the Playgroup in the last five academic years. All committee members are unpaid and volunteer. The role of the committee is to provide management support and direction to the group leader. They are also responsible raising funds to fulfil the budgetary needs of the group including ensuring fees and grants are received in good time and fundraising opportunities are realised.
The Committee meets regularly throughout the year, and the Chairman, Secretary and Treasurer are available to the group leader at all times. An Annual General Meeting takes place each year in September or October.
## **Fundraising**
The Committee engages in fundraising throughout the year, to augment the funds of the Group. Activities are organised and run by parents and committee members and all profits fed back to the Group. Regular fundraising activities each year include photographs of the children, a Christmas raffle. Other activities are introduced as opportunities arise.
## **Reserves and Investment Policies**
The Committee's current reserves policy is simply to maintain sufficient cash flow for known commitments. The current reserves in the general fund amount to the equivalent 2 months expenditure for the Group as a whole. There is a reserve fund with sufficient reserves to cover any redundancy payments required. Most of the Group's income is made up of fees from parents' payable at the start of each term, together with funding from Surrey County Council for children within the funding bracket. These funds are received in advance each term. With a mind to early access to funds the Committee has chosen a suitable account from which transfers can be made as necessary throughout the year.
## **Risk Assessment**
The Committee does not believe that the Group is subject to any substantial risk beyond the liabilities disclosed in the financial statements. The group operates a waiting list for children wishing to attend the Group in the future. The Committee is aware that by employing staff there is a risk should the Group fail that redundancy payments would be required, but believe current redundancy reserves would cover this eventuality should a major problem occur. Public liability insurance is in place through the Pre School Alliance, of which the Group is a member.
## **Accounting and Reporting Responsibilities**
The committee is responsible for preparing financial statements for each financial year, which give a true and fair view of the Group's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Committee is required to:
**All Saints Preschool Leatherhead**
- Select suitable accounting policies and then apply them consistently.
- Make judgements and estimates that are reasonable and prudent. State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts;
- Prepare financial statements on a going concern basis unless it is appropriate to presume that the Group will continue on that basis.
## **The Committee is responsible for:**
- Keeping accounting records which disclose with reasonable accuracy at any time the financial position of the association and enable the Committee to ensure the annual financial statements comply with the Charities Act 1993 and
- Safeguarding the Group's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Committee on 29[th] November 2021 and signed on their behalf by:
LTownsend
## HTrendell
Mrs Lucy Townsend
Mrs Harriet Trendell
**All Saints Preschool Leatherhead**
## **Notes to the Financial Statements**
## **1. ACCOUNTING POLICIES**
## **1.1 Basis of Preparation**
These financial statements have been prepared in accordance with:
- (a) Part IV of the charities Act 1993
- (b) the Charities (Accounts and Reports) Regulation 1995 and 2000
- (c) the Statement of Recommended Practice Accounting and Reporting by charities issued in October 2000 ("SORP2000") by the Charity Commission for England and Wales
- (d) applicable accounting standards issued or adopted by the accounting Standards Board and
- (e) the historic cost basis accounting.
## **1.2 Grants Receivable**
A grant is recognised as an incoming resource when all of the following conditions have been met:
- (a) the Group is legally entitled to receipt;
- (b) there is a reasonable assurance of receipt; and
- (c) the monetary value can be measured with sufficient reliability.
## **1.3 Fees**
Fees are invoiced at the start of each term and payable within a stated period.
## **1.4 Child place deposits**
These are payable on application for a future place with the Group.
## **1.5 Fund Accounting**
Note 5 to the accounts sets out the treatment of incoming resources in the year and in the previous financial year in relation to restricted and unrestricted funds. Restricted funds carried forward at 31 August 2021 represent funds sufficient to cover two months of average expenditures, which we would use to honour any commitments in the event of closure of the playgroup.
## **1.6 Fixed Assets**
All items of capital expenditure below £500 are written off as incurred.
- **2 STOCK**
Stock comprises t-shirts, sweatshirts and bags held for sale and are valued at the lower of cost or realisable value
## **3. DEBTORS & PREPAYMENTS**
Rent paid in advance for the autumn term and interest receivable on the deposit account.
**4. ACCRUALS**
All Saints Preschool Leatherhead
Accounting Fees