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2025-08-31-accounts

LITTLE LEAVES PRE-SCHOOL - ANNUAL MEETING - 11[th] JUNE 2025

Interim Chairman’s message

It is with a sense of pride and pleasure that once again I would like to take this opportunity to extend my thanks to the wonderful team at Little Leaves and for everything they have done for the children.

My thanks to Jo as Setting Manager and to Jamie as her deputy for all their hard work and enthusiasm in making sure we offer our children the best experience and fun during their time with us.

Many thanks to Charmaine who has worked very hard with the SENCO role, as well as looking after our administration needs, keeping us on track.

The wonderful team who look after the children every day are amazing, we are so lucky to have such dedicated members of staff. We are very grateful for all their hard work and enthusiasm! Our thanks to Charlotte B, Grace, Charlotte G, Gemma, Gill and Melanie, and also to Gemma S and Zoe who have kindly been our brilliant “bank” team members.

It has been lovely to welcome Melanie back into the setting, she and her family are very much in our thoughts and I am grateful to the staff for all the care and kindness they have shown the family.

The Pre-school has to constitutionally be run by a committee and we are very lucky to have a small but wonderful group of people who are dedicated to doing what we can for the pre-school.

As well as myself as the interim Chairman we have Laura Manston as Secretary, John Kelly as Treasurer and Ashley, Nikki, Lauren, Zara and Sophie as Committee members. We also have Melanie and Grace who sit on the committee and are members of the pre-school team. Jo as Setting Manager and Charmaine as Administration Officer are also invited to Committee Meetings. Our thanks to them all for everything they do, especially to our Secretary Laura, who sadly is stepping down from her role after this AGM. We are very grateful for all her hard work on our behalf and we are going to miss her.

Our Financial Accounts are beautifully looked after by Jan Parsons and her team at NP Associates and we are very grateful to Jan, Thelma and Andrea for all the work they do for us.

Our plans to change the status of the Pre-School to that of a Charitable Incorporated Organisation (CIO) are still there in the background and is something to be addressed if the present committee feel we should progress the idea further.

We still need to find willing volunteers to take over the Chair of the pre-school committee and the Secretary role. Please have a think about these positions, I would be happy to have a chat with anyone to discuss what is involved on a no-obligation basis. Likewise if you can think of anyone outside of the setting who might be interested then they would be very welcome to find out more.

Our thanks to all parents and carers who send their children to Little Leaves, we do hope that they find their stay with us is an enjoyable experience and helps prepare the children for the exciting move to Primary school.

Thank you all for your support, it is very much appreciated.

Ian Nurdin

Interim Chairman

Little Leaves Pre-School

Reports & financial statements for the year ended

31 August 2025

Copperville House Fawkham Green Road Longfield Kent DA3 8NN Telephone 01474871414 E Mail: jan.parsons@npassociates.co.uk

Little Leaves Pre-School Contents

Page
Business information 1
Approval statement 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Notes to the accounts 6

Business Information

Little Leaves Pre-School

Youth Centre North Square New Ash Green DA3 8JY

Accountants

N P Associates Ltd Copperville House Fawkham Green Road Kent DA3 8NN

1

Little Leaves Pre-School

Approval statement

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing N P Associates Ltd with all information and explanations necessary for their compilation.

Ian Nurdin 20 May 2026

2

Little Leaves Pre-School

Accountants' report on the unaudited accounts to Little Leaves Pre-School

You have approved the accounts for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.

N P Associates Ltd Accountants

Copperville House Fawkham Green Road Fawkham , Longfield Kent DA3 8NN

20 May 2026

3

Little Leaves Pre-School Profit and Loss Account for the year ended 31 August 2025

Sales
Cost of sales
Gross profit
Expenses
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Accountancy, legal and other professional fees
Other business expenses
(Loss)/profit
2025
£
148,188
5,324
142,864
132,054
15,513
458
2,212
4,355
295
154,887
(12,023)
2024
£
154,974
1,853
153,121
126,937
15,092
731
1,970
2,922
29
147,681
5,440

4

Little Leaves Pre-School Balance Sheet as at 31 August 2025

Notes
Current assets
Trade debtors
Bank/building society balances
Cash in hand
Current liabilities
Trade creditors
Other liabilities and accruals
Net current assets
Net assets
Capital account
Balance at start of period
Net (loss)/profit
4,416
54,494
182
59,092
2,382
3,859
6,241
2025
£
52,851
52,851
64,874
(12,023)
52,851
2024
£
2,675
68,905
(184)
71,396
2,010
4,512
6,522
64,874
64,874
59,434
5,440
64,874

5

Little Leaves Pre-School Notes to the Accounts for the year ended 31 August 2025

1 Accounting basis

The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.

2 Profit and loss account analysis

Sales
Nursery fees
KCC Funding
Comp voucher & CAF
Interest receivable
Fund raising
Cost of sales
Equipment expensed
Fundraising expenses
Other direct costs
Weekly snacks & sweets
Wages, salaries and other staff costs
Wages and salaries
Pensions
Employer's NI
Staff training and welfare
Rent, rates, power and insurance costs
Rent
Cleaning
Repairs and renewals of property and equipment
Repairs and maintenance
Telephone, fax, stationery and other office costs
Postage
Stationery and printing
Computers & software
Subscriptions
2025
£
13,794
133,111
-
528
755
148,188
4,326
255
19
724
5,324
124,901
1,637
4,881
635
132,054
15,217
296
15,513
458
14
373
812
1,013
2,212
2024
£
20,689
133,362
50
495
378
154,974
981
6
-
866
1,853
120,450
1,476
3,055
1,956
126,937
14,840
252
15,092
731
39
616
-
1,315
1,970

6

Little Leaves Pre-School Notes to the Accounts for the year ended 31 August 2025

Accountancy, legal and other professional fees
Accountants fees
Payroll Fees
DBS checks
Information Commissioner
Other business expenses
Gifts & sundries
3,240
1,080
-
35
4,355
295
2,100
600
187
35
2,922
29

7

Little Leaves Pre-School

Reports & financial statements for the year ended

31 August 2025

Copperville House Fawkham Green Road Longfield Kent DA3 8NN Telephone 01474871414 E Mail: jan.parsons@npassociates.co.uk

Little Leaves Pre-School Contents

Page
Business information 1
Approval statement 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Notes to the accounts 6

Business Information

Little Leaves Pre-School

Youth Centre North Square New Ash Green DA3 8JY

Accountants

N P Associates Ltd Copperville House Fawkham Green Road Kent DA3 8NN

1

Little Leaves Pre-School

Approval statement

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing N P Associates Ltd with all information and explanations necessary for their compilation.

Ian Nurdin 20 May 2026

2

Little Leaves Pre-School

Accountants' report on the unaudited accounts to Little Leaves Pre-School

You have approved the accounts for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.

N P Associates Ltd Accountants

Copperville House Fawkham Green Road Fawkham , Longfield Kent DA3 8NN

20 May 2026

3

Little Leaves Pre-School Profit and Loss Account for the year ended 31 August 2025

Sales
Cost of sales
Gross profit
Expenses
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Accountancy, legal and other professional fees
Other business expenses
(Loss)/profit
2025
£
148,188
5,324
142,864
132,054
15,513
458
2,212
4,355
295
154,887
(12,023)
2024
£
154,974
1,853
153,121
126,937
15,092
731
1,970
2,922
29
147,681
5,440

4

Little Leaves Pre-School Balance Sheet as at 31 August 2025

Notes
Current assets
Trade debtors
Bank/building society balances
Cash in hand
Current liabilities
Trade creditors
Other liabilities and accruals
Net current assets
Net assets
Capital account
Balance at start of period
Net (loss)/profit
4,416
54,494
182
59,092
2,382
3,859
6,241
2025
£
52,851
52,851
64,874
(12,023)
52,851
2024
£
2,675
68,905
(184)
71,396
2,010
4,512
6,522
64,874
64,874
59,434
5,440
64,874

5

Little Leaves Pre-School Notes to the Accounts for the year ended 31 August 2025

1 Accounting basis

The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.

2 Profit and loss account analysis

Sales
Nursery fees
KCC Funding
Comp voucher & CAF
Interest receivable
Fund raising
Cost of sales
Equipment expensed
Fundraising expenses
Other direct costs
Weekly snacks & sweets
Wages, salaries and other staff costs
Wages and salaries
Pensions
Employer's NI
Staff training and welfare
Rent, rates, power and insurance costs
Rent
Cleaning
Repairs and renewals of property and equipment
Repairs and maintenance
Telephone, fax, stationery and other office costs
Postage
Stationery and printing
Computers & software
Subscriptions
2025
£
13,794
133,111
-
528
755
148,188
4,326
255
19
724
5,324
124,901
1,637
4,881
635
132,054
15,217
296
15,513
458
14
373
812
1,013
2,212
2024
£
20,689
133,362
50
495
378
154,974
981
6
-
866
1,853
120,450
1,476
3,055
1,956
126,937
14,840
252
15,092
731
39
616
-
1,315
1,970

6

Little Leaves Pre-School Notes to the Accounts for the year ended 31 August 2025

Accountancy, legal and other professional fees
Accountants fees
Payroll Fees
DBS checks
Information Commissioner
Other business expenses
Gifts & sundries
3,240
1,080
-
35
4,355
295
2,100
600
187
35
2,922
29

7