2025-08-31-accounts - All Saints Preschool Leatherhead

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

ALL SAINTS PRESCHOOL LEATHERHEAD

Annual Report & Financial Statements

Year ended 31 August 2025

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 Robert Clack Hilary Floyd Carla Landless Officers: Chairman Mrs Lucy Townsend Treasurer Mr Robert Clack Secretary Mrs Carla Landless 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

All Saints Preschool Leatherhead

Report of the Committee on the activities of the Nursery & Playgroup (the Group)

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 Playgroup 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

All Saints Preschool Leatherhead

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:

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 30 May 2026 and signed on their behalf by:

LTownsend

Rob Clack

Mrs Lucy Townsend

Mr Robert Clack

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 2025 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

All Saints Preschool Leatherhead

3. DEBTORS & PREPAYMENTS

Rent paid in advance for the autumn term and interest receivable on the deposit account.

4. ACCRUALS

Accounting Fees

		Independent examiner's report on the accounts	Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees On accounts for the year ended Set out on pages Responsibilities and basis of report Independent examiner's statement
	Charity Name All Saints Preschool

	August 2025	Charity no (if any)	1021414


	I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended31/08/2025. As the charity's trustees, you are responsible for the preparation of the 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. I have completed my examination. I confirm that no material matters have 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.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:	Please delete the words in the brackets if they do not apply. JLEON Date:* May 2025	Please delete the words in the brackets if they do not apply. JLEON Date:* May 2025	Please delete the words in the brackets if they do not apply. JLEON Date:* May 2025
	JLEON		May 2025

	Jay Leon

	ACCA

	50 Russett Crescent
	Islington
	London

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 .

IER

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Contents of the Financial Statements

Company Information	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Detailed Profit and Loss Account	6 - 7

This page does not form part of the statutory financial statements

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Company Information for the year from 1 September 2024 to 31 August 2025

Directors

CLACK, Robert James FLOYD, Hilary Jean, Dr TOWNSEND, Lucy Caroline Anne

Company Secretary

Registered Address

Accountant

LANDLESS, Carla Zandra 5 Devitt Close Ashtead KT21 1JS Love Your Accountants Ltd 2a The Quadrant EPSOM KT17 4RH

Registered Number

08022458 (England and Wales)

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Accountants' Report

Report to the directors on the preparation of the unaudited statutory financial statements of ALL SAINTS PRESCHOOL LEATHERHEAD LTD (the company) for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 August 2025 which comprise the Profit and Loss accounts, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com.

This report is made solely to the directors of the company, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the directors of the company, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at https://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its directors, as a body, for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. You consider that the company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of the company. 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 financial statements.

Love Your Accountants Ltd 2a The Quadrant EPSOM KT17 4RH

Date: 26 May 2026

This page does not form part of the statutory financial statements

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Profit and Loss Account

for the year from 1 September 2024 to 31 August 2025

Turnover Other income Staff costs Depreciation and other amounts written off assets Other Charges Tax Profit for the year	2025 £ 244,259 236 (179,593) (257) (25,226) -	2024 £ 218,651 190 (169,474) (177) (42,250) (18)
	39,419	6,922

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Balance Sheet as at

31 August 2025

Fixed Assets Current Assets Creditors amounts falling due within one year Net current assets (liabilities) Total assets less current liabilities Net assets (liabilities) Capital and reserves	2025 £ 593 74,529 (2,245)	2024 £ 850 36,776 (4,169)
	72,284	32,607
	72,877	33,457
	72,877	33,457
	72,877	33,457

The company is a private company limited by guarantee and registered in England and Wales. It 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Average number of employees

The average number of persons employed by the company in the period was 14 (previous period: 12).

The financial statements were approved and authorised for issue by the Board of Directors on 26 May 2026, and are signed on its behalf by:

TOWNSEND, Lucy Caroline Anne Director Registered Company No. 08022458

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Detailed Profit and Loss Account

for the year from 1 September 2024 to 31 August 2025

Turnover / Revenue 2 Year FEET Funding 2 YEAR OLD WORKING ENTITLEMENT 3&4 year funding After School Club fees Childrens uniform sales Consumable Charges DEPN Funding Universal EYPP Funding Fees Payable Funding Payments Grant Payments In Maybird Training Other Revenue Refunds Registration Deposits SE EIF Funding TODDLER GROUP PAYMENTS Trip Payments In Wonde Prepayment Surrey Other Operating Income Interest Income Staff Costs Consulting Employers National Insurance Pensions Costs Salaries Staff Training Staff Uniform Depreciation, amortisation and impairment expense Depreciation Expense Other charges	2025 £ 31,737 9,380 79,168 1,999 210 5,565 9,005 11,815 12,703 10,595 36,081 500 259 - 180 31,572 443 228 2,819	2024 £ 12,968 - 109,086 - - 4,132 10,460 1,386 14,082 251 33,223 - 91 (3,013) 213 33,992 - 175 1,605
	244,259 236	218,651 190
	236 - 3,370 3,046 170,331 2,734 112	190 1,998 - 2,819 161,505 2,433 719
	179,593 257	169,474 177
	257	177

This page does not form part of the statutory financial statements

ALL SAINTS PRESCHOOL LEATHERHEAD LTD

Detailed Profit and Loss Account (continued) for the year from 1 September 2024 to 31 August 2025

Advertising & Marketing Audit & Accountancy fees Bank Fees Capital Grant Outgoings Childrens uniform invoice Consumables Purchased EYPP Funded Expense Funding Clawback General Expenses Insurance Interest Paid IT Software Maybird Ringfenced Expense Printing & Stationery Rent Repairs & Maintenance Resources Purchased Subscriptions Telephone & Internet Toddler group expenses Trip Payment Out Waste Collection Wonde Payments Out Corporation Tax Corporation Tax Profit for the year Net Profit	2025 £ 851 2,592 179 - 420 2,065 1,095 751 1,505 1,010 592 1,708 89 340 5,115 - 1,352 150 710 30 302 1,715 2,655	2024 £ 36 2,592 184 12,510 - 84 - - 1,913 711 - 1,086 - 266 12,045 3,788 2,810 149 633 - 259 1,218 1,966
	25,226 -	42,250 18
	- 39,419	18 6,922
	39,419	6,922

This page does not form part of the statutory financial statements