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← Come And Play Pre-School

2025-07-31-accounts

Hazlemere Come and Play Pre-School

Financial Statements Year Ended 31st July 2025

The Come and Play Pre-School Statement of Assets and Liabilities as at 31st July 2025

Assets:

Assets:
Cash at Bank and In Hand
31
~~a~~		 31st July 2025 31st July 2024
~~ee~~
Lloyds Current Account (02010740) 3,322.11 11,874.00
Lloyds BB INST A/C (54324360) 10,143.27 10,046.70
Lloyds BB INST A/C{62386050) 0.00 0.00
Lloyds 95 Day Notice Account 42,045.28 40,616.09 42,045.28 40,616.09 42,045.28 40,616.09
Total Assets Total Assets55,510.66
[		 55,510.66 62,536.79
~~Ld~~

We hereby approve the above accounts and confirm we have made available all books, records and information for the preparation thereof.

Chairperson:

Treasurer:

I have prepared the above information from the books, records and information supplied to me and certify that it gives a true and fair reflection of the state of the Group's financial affairs for the year ending 31st July 2025.

Signed:

Mrs S E Reeves (Independent Auditor)

Date:

- - Come and Play Pre School Financial Accounts 1st August 2024 31st July 2025

RECEIPTS
FEES ("Turnover") 31st July
% of total
2025
Receipts
£
%
~~pF {		 ~~ 31st July
% of total
2024
Receipts
£
%
~~{		 } ~~
Fees 2,288 3.7% 10,455 17.0% (8,167) (78%)
BCC Fees 56,628 92.3% 44,782 73.0% 11,846 26%
Total Fees 58,916 96.0% 55,237 96.3% 3,679 7%
Other Receipts
Milk Refunds 0 0.0% 0 0.0% 0 0%
Autumn Bags 10 0.0% 39 0.1% (29) (290%)
Xmas Fayre/Nativity/Photos/Cards 484 0.8% 455 0.7% 29 6%
Book Fayre 0 0.0% 0 0.0% 0 0%
Easy Fundraising 83 0.1% 33 0.1% 50 60%
Uniforms 41 0.1% 36 0.1% 5 12%
Donations/Small Commissions 15 0.0% 0 0.0% 15 100%
Easter Fayre/ Bonnets 268 0.4% 281 0.5% (13) (5%)
Refunds 0 0.0% 0 0.0% 0 0%
Interest Received 1,526 2.5% 957 1.6% 568 37%
Misc 15 0.0% 348 0.6% (333) (2222%)
Total Other Receipts 2,442 4.0% 2,150 3.7% 293 14%
TOTAL RECEIPTS 61,359 100.0% 57,387 100.0% 3,972 7%
PAYMENTS
Staff &"Fixed" Costs 31st July
% of total
2025
Receipts
.
%
~~		 }~~ 31st July
% of total
2024
Receipts
.
%
~~L-}		 ~~} Increase/
Increase/
(Decrease)
(Decrease)
£
%
~~		 }—~~
Salaries GROSS Basic (Exc NIC) 39,359 64.1% 35,109 57.2% 4,250 12%
Bonus Gross (Exc.NIC) 0.0% 0.0% 0 0
HMRC 6,209 10.1% 2,647 4.3% 3,562 135%
ERS NIC 0.0% 0 0.0% 0 0%
ERS Annual Allowance 0.0% 0 0.0% 0 0%
Pension Contributions 1,503 2.5% 1,070 1.7% 433 29%
Bank staff wages 3,690 6.0% 5,289 8.6% (1,599) (43%)
50,762 82.7% 44,115 68.9% 6,647 15%
Rent 12,587 20.5% 11,812 19.3% 775 7%
Insurance/PPA 853 1.4% 750 1.2% 103 14%
Training 754 1.2% 294 0.5% 460 156%
14,194 23.1% 12,856 18.3% 1,338 10%
Total Staff & Fixed Costs 64,955 105.9% 56,971 99.3% 7,984 14%
Other Payments
Equipment/repairs 0 0.0% 0 0.0% 0 0%
fundraising cost 0 0.0% 0 0.0% 0 0%
Xmas party/Fayre/Nativity/Xmas Cards 0 0.0% 0 0.0% 0 0%
IT Equipment/Website 556 0.9% 974 1.6% (418) (43%)
Subscriptions 524 0.9% 596 1.0% (72) (12%)
DBS/Ofsted 79 0.1% 222 0.4% (143) (64%)
Book bags/Uniform 0 0.0% 55 0.1% (55) (100%)
Mobile phone 76 0.1% 76 0.1% 0 0%
books 0 0.0% 4 0.0% (4) (100%)
Snack Food 267 0.4% 237 0.4% 30 13%
Activities consumable 190 0.3% 321 0.5% (131) (41%)
Pat Testing 55 0.1% 53 0.1% 2 3%
Photo development 222 0.4% 99 0.2% 123 125%
Barry's accounting fees 270 0.4% 504 0.8% (234) (46%)
Stationery 7 0.0% 46 0.1% (39) (85%)
Toys/Equipment 472 0.8% 913 1.5% (441) (48%)
Cleaning products 123 0.2% 97 0.2% 26 26%
fee refund 0 0.0% 0 0.0% 0 0%
Sundries 589 1.0% 412 0.7% 177 43%
Total Other Payments 3,430 5.6% 4,610 8.0% (1,180) (26%)
TOTAL PAYMENTS 68 385 111 5% 61 581 107 3% 6 804 11%

The Come and Play Pre-School 31st July 2025 Notes to Accounts

Notes to the accounts:

  1. The company calculating the monthly salaries changed in March25 and the cost is still to be known for the last few months of the year. The value is not material to the true state of the accounts.

  2. I've added in the interest on the Reserve and 95 Day notice accounts

  3. The different in the receipts and payments on the Bank account page now matches the increase in the overall bank balance and also matches the profit shown on the R&P Accounts

  4. This doesn’t affect the accounts but the amount raised by fundraising and then spent on items must be recorded for the sake of the donors.

Conclusion and observatons:

This is a good set of accounts. The loss is to be expected as costs increase and, as per the trend in the last few years, staff costs have increased and are the biggest cost to the preschool. The changes made to the savings back accounts in the prior financial year have seen the reward of increased interest on the savings with interest totalling over £1500. BCC fees have increased for the first time in a couple of years which is a good sign.

Suzanne Reeves

Independent Auditor