Trustees’ Annual Report for the period From: 06 April 2023 to: 05 April 2025 Charity name: Luxulyan Preschool Charity registration number: 1023065
Objectives and Activities
Summary of the purposes of the charity as set out in its governing document
To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.
Luxulyan Preschool is a purpose-built preschool setting within Luxulyan village hall offering professional and quality childcare in Early Childhood Education for 2–5-yearolds. We are a committee run charity, regulated by Ofsted, during the financial year of April 2024 – April 2025 the preschool employed three qualified members of staff, offering term time childcare, following the EYFS. We offer childcare provision for preschool age children from the local community, including fully funded places for 2-, 3- and 4- year-olds, via Cornwall County Council funding, and non-funded /paid sessions at £12.00 per session. The preschool can take up to 18 children in any one session. Sessions run Mon- Fri morning (9am12noon) and afternoon (12noon-3pm) The preschool offers breakfast club, running from 8-9am. The preschool building is leased from the village hall and is purpose built, including enclosed outside area, allowing free-flow play, in a safe environment, where we can encourage children to learn and develop through play. he preschool has a good working relationship with the local primary school, where the majority of children attending preschool progress onto, and through this relationship the preschool is able to assist with their transition into primary school.
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.
The financial year April 2024– 2025 saw a decrease in turnover from the previous year due to increased spending replacing the Kitchen for the children. We conducted a recruitment drive to hire full time staff. The full time employment of a nursery assistant has reduced fees and expenses for temporary staff members. Some children received the 2-year-old funding, others the 3–4-year-old funding and some were paid sessions. The number of children on the books has fluctuated throughout the financial year reaching 27
children registered with the preschool by the end of the year. The committee have had a good drive in increasing fundraising towards this cost and we have a confirmed annual grant from the Luxulyan community fund for £1500 to help towards additional costs of running the preschool
Financial Review Review of the charity’s financial position at the end of the period Statement explaining the policy for holding Reserves will be kept to a reasonable level, reserves stating why they are held with sufficient funds as a contingency. If
Reserves will be kept to a reasonable level, with sufficient funds as a contingency. If reserves begin to exceed this amount, then further investment to improve the facilities available at Luxulyan preschool would be considered.
Structure, Governance and Management Description of charity’s trusts: Type of governing document Constitution How is the charity constituted? Committee run association Trustee selection methods including details Elected by committee of any constitutional provisions e.g., election to post or name of any person or body entitled to appoint one or more trustees
Reference and Administrative
Luxulyan Preschool
details Charity name Other name the charity uses Registered charity number 1023065 Charity’s principal address Luxulyan Preschool Luxulyan Village Hall St Cyriac Bodmin Cornwall Postcode PL30 5QA
Names of the charity trustees who manage the charity Trustee name Office (if any) Dates acted if not for Name of person (or whole year body) entitled to appoint trustee (if any)
1 Mrs Michaela Linfoot Chair 2 Mrs Abby Golley Secretary 3 Mrs Lisa White Treasurer 4 Mrs Eva Penrose Committee member 5 Mrs Judy Kosh Committee member 6 Mrs Vicky Fahey Vice Treasurer
Funds held as custodian trustees
NA
on behalf of others Description of the
assets held in this capacity Name and objects of the charity on whose behalf NA the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and NA segregation of such assets from the charity’s own assets
Name of chief executive or names of senior staff members (Optional information) Stephanie Apostolou (Preschool Manager)
05.01.2026
LUXULYAN PRE ~~-~~ SCHOOL DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
fie. | fs") JAMES BENDREY
James Bendrey Accountants Ltd Boscawen Park St Dennis St Austell Cornwall PL26 8DT
LUXULYAN PRE ~~-~~ SCHOOL Company No. Director's Report For The Year Ended 5 April 2025
The director presents her report and the financial statements for the year ended 5 April 2025.
Directors
The Tresurer who held office during the year were as follows: Mrs L White
Statement of Director's Responsibilities
The tresurer responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the tresurer to prepare financial statements for each financial year. Under that law the elected tresurer is to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice United Kingdom Accounting Standards and applicable law). Under company law the tresurer must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the tresurer is required to:
- e select suitable accounting policies and then apply them consistently; e make judgments and accounting estimates that are reasonable and prudent; e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs LISA WHITE
Director 28/11/2025
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LUXULYAN PRE ~~-~~ SCHOOL Accountant's Report For The Year Ended 5 April 2025
In accordance with the engagement letter , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the tresurer the financial statements that we have been engaged to compile, to report to the tresurer that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's tresurer for our work or for this report.
You have acknowledged on the balance sheet as at year ended 5 April 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.
28/11/2025
James Bendrey Accountants Ltd Boscawen Park St Dennis St Austell Cornwall PL26 8DT
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LUXULYAN PRE ~~-~~ SCHOOL Notes to the Financial Statements For The Year Ended 5 April 2025
1. General Information
LUXULYAN PR ~~E-~~ SCHOOL is a private company, limited by guarantee, incorporated in England & Wales, registered number . The registered office is LUXULYAN VILLAGE HALL, ST CYRIAC, BODMIN, CORNWALL, PL30 5QA.
- Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
- Creditors: Amounts Falling Due Within One Year
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|2025|2024|
|£|£|
|Accruals|and|deferred|income|336|336|
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- Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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LUXULYAN PRE ~~-~~ SCHOOL DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
fie. | fs") JAMES BENDREY
James Bendrey Accountants Ltd Boscawen Park St Dennis St Austell Cornwall PL26 8DT
LUXULYAN PRE ~~-~~ SCHOOL Company No. Director's Report For The Year Ended 5 April 2025
The director presents her report and the financial statements for the year ended 5 April 2025.
Directors
The Tresurer who held office during the year were as follows: Mrs L White
Statement of Director's Responsibilities
The tresurer responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the tresurer to prepare financial statements for each financial year. Under that law the elected tresurer is to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice United Kingdom Accounting Standards and applicable law). Under company law the tresurer must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the tresurer is required to:
- e select suitable accounting policies and then apply them consistently; e make judgments and accounting estimates that are reasonable and prudent; e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs LISA WHITE
Director 28/11/2025
Page 2
LUXULYAN PRE ~~-~~ SCHOOL Accountant's Report For The Year Ended 5 April 2025
In accordance with the engagement letter , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the tresurer the financial statements that we have been engaged to compile, to report to the tresurer that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's tresurer for our work or for this report.
You have acknowledged on the balance sheet as at year ended 5 April 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.
28/11/2025
James Bendrey Accountants Ltd Boscawen Park St Dennis St Austell Cornwall PL26 8DT
Page 3
LUXULYAN PRE ~~-~~ SCHOOL Notes to the Financial Statements For The Year Ended 5 April 2025
1. General Information
LUXULYAN PR ~~E-~~ SCHOOL is a private company, limited by guarantee, incorporated in England & Wales, registered number . The registered office is LUXULYAN VILLAGE HALL, ST CYRIAC, BODMIN, CORNWALL, PL30 5QA.
- Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
- Creditors: Amounts Falling Due Within One Year
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Accruals|and|deferred|income|336|336|
----- End of picture text -----
- Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 6