## **ALL SAINTS PRESCHOOL LEATHERHEAD**
## Annual Report & Financial Statements
Year ended 31 August 2025
## **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 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**|**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 ended**31/08/2025**.
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|||
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 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
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## 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)
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## 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
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## 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|
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## 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**
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## 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
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## 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
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