REGISTERED CHARITY NUMBER: 1029226
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FOR
LYMINGE PRESCHOOL
LYMINGE PRESCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
LYMINGE PRESCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims of the Pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: (a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability; (b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas; (c) Instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The growing reputation of the setting and marketing (largely through word of mouth) have allowed the pre-school to operate at near capacity throughout the year. All the staff are highly competent and experienced so that we can operate near to OFSTED minimum staff pupil ratios. These two factors have led to a significant surplus for the financial year and allow us to continue to be more generous in staff ratios for the year ahead. We have had minimal staff turnover.
We have continued to offer places to SEN children which some of our staff specialise in. During the year we have continued investing in replacing older equipment and engaged specialist activities such as a Children's Entertainer and Creepy Crawly Man.
In the year ahead we shall be looking at opportunities to develop staff further.
FINANCIAL REVIEW
Financial position
The Charity's financial position is as outlined in the accompanying financial statements.
Reserves policy
The Charity has a policy of maintaining reserves to cover a minimum of six months of fixed costs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
New Trustees are recruited from a combination of parents and other suitable individuals. Potential Trustees go through a standard approval process which includes the appropriate DBS checking and full declaration of any conflicts of interest.
Officers of the Charity are voted for at each Charity AGM.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1029226
Principal address
Lyminge Village Hall Woodlands Road Lyminge Kent CT18 8EW
Page 1
LYMINGE PRESCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
A Hamilton D J Mapley K Towse J Davies S Chilvers M Chantler-Wimble M Pike L Corrie
Approved by order of the board of trustees on 25 June 2026 and signed on its behalf by:
A Hamilton - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LYMINGE PRESCHOOL
Independent examiner's report to the trustees of Lyminge Preschool
I report to the charity trustees on my examination of the accounts of Lyminge Preschool (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
Miss C Nye CA CTA
25 June 2026
Page 3
LYMINGE PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 496 Charitable activities Preschool 268,012 Other trading activities 2 2,464 Investment income 3 1,664 Total 272,636 EXPENDITURE ON Raising funds 1,147 Charitable activities Preschool 213,516 Total 214,663 NET INCOME 57,973 RECONCILIATION OF FUNDS Total funds brought forward 153,693 TOTAL FUNDS CARRIED FORWARD 211,666 |
2024 Total funds £ 500 239,639 3,203 1,535 244,877 1,252 188,844 190,096 54,781 98,912 153,693 |
|---|---|
The notes form part of these financial statements
Page 4
LYMINGE PRESCHOOL
BALANCE SHEET 31 AUGUST 2025
| 2025 Unrestricted funds Notes £ CURRENT ASSETS Cash at bank and in hand 215,544 CREDITORS Amounts falling due within one year 7 (3,878) NET CURRENT ASSETS 211,666 TOTAL ASSETS LESS CURRENT LIABILITIES 211,666 NET ASSETS 211,666 FUNDS 8 Unrestricted funds 211,666 TOTAL FUNDS 211,666 |
2024 Total funds £ 156,941 (3,248) 153,693 153,693 153,693 153,693 153,693 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2026 and were signed on its behalf by:
A Hamilton - Trustee
D J Mapley - Trustee
The notes form part of these financial statements
Page 5
LYMINGE PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 2,464 | 3,203 |
continued...
Page 6
LYMINGE PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
3. INVESTMENT INCOME
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Deposit account interest | 1,664 | 1,535 |
4. TRUSTEES' REMUNERATION AND BENEFITS
During the year, no Trustees received any remuneration in their role as Trustee. (2024- Nil).
Trustees' expenses
During the year, the Charity reimbursed Trustees £0 (2024 - £Nil) for expenses incurred.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Preschool No employees received emoluments in excess of £60,000. |
2025 10 |
2024 11 |
|---|---|---|
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | Unrestricted funds £ |
|---|---|
| Donations and legacies | 500 |
| Charitable activities | |
| Preschool | 239,639 |
| Other trading activities | 3,203 |
| Investment income | 1,535 |
| Total | 244,877 |
| EXPENDITURE ON | |
| Raising funds | 1,252 |
| Charitable activities | |
| Preschool | 188,844 |
| Total | 190,096 |
| NET INCOME | 54,781 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 98,912 |
| TOTAL FUNDS CARRIED FORWARD | 153,693 |
continued...
Page 7
LYMINGE PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Accounts Payable Other creditors Accrued expenses |
2025 £ 402 702 2,774 3,878 |
2024 £ 26 460 2,762 3,248 |
|---|---|---|
8. MOVEMENT IN FUNDS
| Unrestricted funds General fund Reserve Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Reserve Fund TOTAL FUNDS |
At 1.9.24 £ 143,693 10,000 153,693 153,693 Incoming resources £ 272,636 272,636 At 1.9.23 £ 88,912 10,000 98,912 98,912 |
Net movement At in funds 31.8.25 £ £ 57,973 201,666 - 10,000 57,973 211,666 57,973 211,666 Resources Movemen expended in funds £ £ (214,663) 57,973 (214,663) 57,973 Net movement At in funds 31.8.24 £ £ 54,781 143,693 - 10,000 54,781 153,693 54,781 153,693 |
|---|---|---|
continued...
Page 8
LYMINGE PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 244,877 244,877 |
Resources Movement expended in funds £ £ (190,096) 54,781 (190,096) 54,781 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Reserve Fund TOTAL FUNDS |
At 1.9.23 £ 88,912 10,000 98,912 98,912 |
Net movement in funds £ 112,754 - 112,754 112,754 |
At 31.8.25 £ 201,666 10,000 211,666 211,666 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 517,513 517,513 |
Resources Movement expended in funds £ £ (404,759) 112,754 (404,759) 112,754 |
|---|---|---|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 9
LYMINGE PRESCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Other income Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Child Income Total incoming resources EXPENDITURE Raising donations and legacies Fundraising Expenses Charitable activities Wages Pensions Rent Insurance Postage and stationery Advertising Sundries Child Costs Facility - Equipment Facility - Garden Facility - IT Costs Facility - Kitchen Licences & Permits Facility - Repairs & Renewals Training Costs Facility - DBS Checks Facility - Telephone Support costs Governance costs Legal & professional fees Total resources expended Net income |
2025 £ - 496 496 2,464 1,664 268,012 272,636 1,147 172,610 3,022 8,454 1,300 698 30 2,615 5,796 2,598 3,301 1,187 738 628 7,431 454 161 1,008 212,031 1,485 214,663 57,973 |
2024 £ 280 220 500 3,203 1,535 239,639 244,877 1,252 149,802 2,305 9,027 897 838 49 1,130 4,733 1,768 8,558 714 1,030 255 3,466 926 117 995 186,610 2,234 190,096 54,781 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 10