REGisfERED CHARJTY NUMBER: 1032372 Stephen Hill MID IIEwr REPORT OF THE TRusfEES AND UNAUDITED FINANCIAL STATEMENTS FOR T14E YEAR ENDED 31 AUGUST 20LS FOR ECCLES PRE-SCHOOL Steplien Hill Nlid Kent Lilliited 31-33 Albion Place SittingiM)um¢ Road i aid5tone Kent ME145DZ
ECCLES PR&SCHOOL CONTFNTSOFTIIF. FINAiYCIAL STATEMEIYTS FOR THF. YF.AR ENDED31 AUC.LIST2025 PRge Report of the I"rnstees Indepeodent Examiner'$ R¢port Statement of Fingnci81 Activities Balance Sht*t Note5 to the FinAncial Stateents 5 to 9 DetAiled St4tement of Financiol Activities 10
ECCLES PRE-SCHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGLTsf 2025 The trustees present IheEr report with the finl¢la1 statements of the charity for the year ended 31 August 2025. The ttusiecs have adopt¢d the provisions of Accounting and Reporting by charlieS= Siatement oc Recornm¢nded Practice applicable 10 cliarities preparEng their accounts in accordance with the Financial Reporttng Standard applicable in the UK and Republtc of Ireland (FRS 102) leffeaive l Janu8Jy 20191. srRucfuRE. GOVEILNANCE AND MANAGEMEiYr Gove1lg dotument The charity is controlled by its goveniing docuiiient, a deed of riu5t and constitutes an uoincorporaied charity. REFLRENCE AND ADMINisfRATIVE DETAILS Registered Chftrity number 1032372 PrJNeipal address Methodist Church Hall Bull Lane Eccles Aylesford Kent E20 7HE Trustees G Wallace Treasurer Iresiglled 31.1.251 N Wellcr C b)vell Tr&osurer lappoinled 28.10.241 A Courtney lappoiiited 28.10.241 S Pigott (appointed 28.10.241 S Ford (appointed 28.10.241 Boyd lappointed 28.10.24) Indep¢ndent Examirjer Stephen Hill Mi(f Kent Limited -31-33 Albion Place SittinglK>ume Road Maidstone Kent ME14 5DZ AppEDwed by orderofthe board of trustees on l May 2026 and signed on its behalf by.. C Lovell- Tnstse Page I
INDEPEi¥DENT EXAMINER'S REPORT TO THE TRUSTEES OF ECCLES PRE-SCHOOL IDdepetident examiner'$ report to the tru5tee$ of Ecde5 Pre-school I report to the charity tSteeS on my examination of ihe accourtts of E¢cles Pre-S¢hool lth¢ Tnjst) for the yr ended 31 August 2025. Responsibilities #nd b&sis of report As the charity Iru51ees of tTrie Trust you are responsible for the preparation of the accounts in accordance with the r4U1ments of the Charities Act 2011 ('the Act,). I report Iti Tespe¢t of my ex2mination of the TNst's accounts ¢anied out under Section 145 of the Act and in carrying oui my exatninaiion I have followtd all applicable Directions given by the Charily Cotnmission under Section 145(5llb) of Ih¢ ACL Independent ex#miMer's 5t#tement I have completed rny exatnitiation. l Confirm thai no [nula1 [natte have comc to rny attention in ¢ot)neclion with the examination giving me cause to believe that in any material respect.. accounting r&rdS wer¢ not kept in respect of the Trust required by Se¢ison 130 of the Aa; or the accounts do not accord with those recoTd5; or the accounts do t¢ ¢omply with the applitable Tequirements concerning ihe forn) and content of accounts sct out in the Chariti¢s (Accounts aiid Report51 Regulaiions 2008 other than any rquireincnt that the 8cc(>unis give a true and fair view which is not a niatter considered as part of an independent exatnination. I hav¢ no conc¢rns and have cotn¢ a¢ross no other maittts irt eoniiection with the examination io which attention should be drdwn in this rewrt in Order to enable a proper understanding of the accounts to be reach¢d. PeteF Shillinglaw FCA Th¢ ItJsiitut¢ olchartered Accountants in England and Wales Stephen l-lill Mid Kent Limited i 1-3) Albioll Pla¢¢ Sittingbourne Road Maid5tone Kent ME14 5DZ l May 2026 Page 2
ECCLES PRE-SCHOOL STATEMENT OF FINANCIAL AC]'IVITIES FOR THE YEAR ENDED31 AUCUSI. 2025 i1.8.25 Unr¢stricted fvnd -31.8.24 Totsl funds Notes INCOME AND EIYDOWMENTrFROM Donati011s and legacie5 118.042 109,429 Other tsading a¢tiwities 377 1,170 Totsl 118,419 110,599 EXPENDITUREON Kaising funds 14.574 95,621 Other 399 Total 114,574 96,020 NET IIYCOME 3.845 14,579 RbCONCILIATION OF FIITrIDS Total funds brought forward 30,102 15.323 TAL FUIYDS CARRIED FORWARD 33.947 30,102 Th¢ note5 form part of thes¢ fjnancial stat¢ments PWJ
ECCLES PRE-SCHOOL BALAf4cE SHEET 31 AUGUST 202S 31.8.25 Unrestricted fund 31.8.24 Total fuRd5 Notes FIXED ASSETS Tangible assets 1.079 316 CURRENT ASSETS Dcbtors Cash at bank and in hand 8.763 25,023 4.101 26.405 33,786 30.506 CREDITORS Amounts fallin8 due within one year 1720) NET CVRREt+¥r ASSETS 32,868 29,786 TOTAL ASSETS LESS CURRENT LIABILJTIES 33,947 30,102 NET ASSETS 33.947 30,102 bUNDS Unrestricted funds 33,947 30,102 IUTAL FUNDS 33,947 JO,102 Th¢ financial sthi¢m¢nts w¢re approved by th¢ Board of Trustees and authorised for issu¢ on l May 2026 ar w¢r¢ signed on its behalf by.. C Lovell- TTUStee Thc notes for part tsf these fJnan¢ial sratements Page 4
ECCLES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YLAR ENDED 31 AUGUS[ 2025 ACCOUNI"ING POLICIES Basis ofpreparing the financial sthtemen15 I'lie financial slateinenÈs of the ¢l)ariry. which is a publi¢ benefit entity under FRS 102. hav¢ been prepared in accordancc with the Chariti¢s SORP IFRS 102) 'Accounting and Reporting by Charities.. Staletnent of Recommended Practi¢e applicable io charittes prcparing their accounts in accordance Kvith FiDan¢ial Reportiiig Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting startda 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepaTed under the histori1 cosi convcntion. Ineome All income is Tttognised in the Statement of Financial A¢tivilies once the Chariry has entitlement to th¢ fund& it is probable thai the incotne will be ceived and the amollnt can be rncasured reliably. Expenditure Liabilities are recognised as cxpenditUTe as soon as thcre is a legal or con5trnciive obligation committing the charity to that expenditLEre, it is probable that a trnnsfey of econoinic benefits will be required in settlement and the amount of ihe oblsgation cali be imeasured reliably. Expenditure is aL¢ounied for on an accruals basis and Ilas been classified undcr headings thai aggiEga¢¢ all cost rtlated to the category. Where costs cannot be directly atrributed to particular head¥S they have beetl allocated to activitie$ ott & basis wnsistcni with the use of resources. Tangible fixed assets Depreciatloll 15 provided at the followirtg annual rates in order to write off each asset over its estimated usefvl TRx#tion The charity is exefftpt from tax on its Lhariiable activities. Fund RCCOllllt5ng Unrestricted fld5 can be us¢d in accordance wsth the charitable objc¢tives at the discretion of the trnsiees. Restricted fund5 cati ortly be used for particular restrscted purposes wthin the objecis of the charity. RestrictiotLS arise when specified by the donoror when funds are rnised for particular restyicted purposes. Further ¢xplanation of the nawre and purpose of ¢aoh fvnd is in¢luded the notes to the financial statem¢nts. Hire purchAse 8nd leRsiDg eommitmcnts Rentals paid under operating leases are Charged io the Staitrn¢nt of Financial A¢tiviti¢s on a straight litte basis verthc period ofihe lease. Pension co$t$ and other pu5t•relirement bcnefiL$ The charily operates a defined contribution pension scheme. Contributions payable to th¢ chzrity's pensIon scheme 3re charged to the Ststement of Finamcial Activities in the period to whieh they relate. Page 5 consinued...
ECCLES PRESCHOOL NOTES TO THE FI,NATr4CIAL STATEMENTS- continued FOR THE YEAR ENDED31 AUGUST 2025 OTHER TRADING AcfivJTIES 31.8.25 31.8.24 Fuiidraisirtg events Interest Received 966 204 287 377 1,170 TRUSTEES, REMUNERATION ATriD BENEFITS There were no tnjstees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended JI August 2024. Trustees expenses There were no il August 2024. trustees. expenses paid for the year ended 31 August 2025 nor for the year ended COMPARATJVES FOR THE STATEMEKf OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMEPITS FROM Donations and legacies 109.429 Other trading a¢tivilies 1.170 TotAI 110,59) EXPENDITURE ON Rai5iDg fvnds 95,621 Other 399 Tothl 96,020 NET INCOME 14,579 RF.CONCILIAI"ION OF FUNDS Total fuiids brought forward 15,523 TOTAL FUNDS CARRIED FORWARD 30,102 Page 6 continued...
ECCLES PRSc1[00L P*'OTES TO THE FINANCIAL STATEMEN'TS- continued FOR TIIE YEARENDED 31 AIIGUSI-2025 TANCIBLE FIXED ASSETS Plant and machinery CompuieT equipment Totals COST At I September 2024 Additions 948 1,439 948 1,439 Ai 31 August 2025 1.439 948 2,387 DEPRECIA TIOIY At I Septeillber 2024 Crge for year 632 316 632 676 360 Ilt 31 August 2025 360 948 I,i08 'ET B()OK VALUE At i l August 2025 1,079 1,079 At i l August 2024 316 316 DEwfoRS.. AMOUNTS FALLING DIJE WITHIN ONE TrTAR 31.8.25 31.8.24 Trade debtors Other debtors 1.227 7,536 1,187 2,914 8,763 4.101 CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 31.8.25 i1.8.24 Oih¢r ¢redito 918 720 MOVLMLNT IN FUNDS N¢t movement in funds Ai 1.9.24 At 31.8.25 Urtricted funds General fund 30.102 3.845 33,947 TOTAL V(INDS' 30.102 3,845 33.947 Page 7 ¢onttnu¢d...
ECCLES PRE-SCHOOL NOTES TO THE FINANCIAL STATF.P+qENTS- conlinued FOR THE YEAR ENDED31 AUCUS'I"2025 MOVEMENf Iy FUNDS- continued Nct movement in funds. included in the above are as follows.. Jncoming resources Resources expended Movemeni in funds Unrestricteil funds General fund 118,419 1114.5741 3.845 TOTAL FUNDS 118,419 1114,5741 3,845 CoTnparatives for movement in funds movement in funds At 31.8.24 At 1.9.23 Unrestr&cted funds General fund 15,523 14.579 30,102 TO"fAL FUNDS 15,523 14,579 30.102 COmpalIVe nei movemeni in funds, included in the aEove Ere as follows-. Incoming resources Resources expended Movemtnt in fvnd5 Unrestricted fund5 G¢ii¢rnl fund 110,599 {96,020) 14.579 TOTAL FUNDS 110,599 196.020) 14.579 A curreni year 12 months and prior year 12 mollths combined position 15 as follows.. Net tnovem¢nt in funds At 31.8.25 At 1.9.23 Unr¢5trictcd fund$ Gcncral fiind 15.523 18.424 33,947 TOTAL FUNDS 15,523 18,424 33,947 Page 8 continued...
CCLES PRE-SCHOOL NOTF.S TO THE FINI ANCIAL STATEMF.NTS- toRtinued FOR THE YEAR E,DED31 AUGUST 2025 MOVEMF,NT IN FUNDS- eontrnued A current year 12 months and prior year 12 months combined net movemeni in funds. tncluded in the abov¢ are as follows-. Incoming resources ResouKes expended Movement in funds unrtrieted fund$ Generdl fitnd 229,018 1210,5941 18,424 TOTAL FUh'DS 229,018 (210,5941 18.424 RELAI'ED PARTY DISCLOSURES There were no relatd party iransactlOll5 for the yvdr ended 31 Augu512025. Page 9
ECCLES PRE-SCHOOL DEI TAILED sfATEMI EYI T OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 AUC.usr 2025 31.8.25 31.8.24 INCOME AND ENDOWMEwrs Don8tjotl8 legacies Gift5 Gts Fees & Lunch Clubs PSEN Resourees Grdlit Other Income 102.830 14,291 790 124 91,970 16,619 650 190 118,042 109,429 Other trnding activities Fundraisijig events InTest Received 90 287 966 204 377 ,170 Total incoming resources 118,419 110,599 EXPENDITURE Support ¢osts M8n#g¢m¢nt Wa¥es Pensions StafTChecks Rent Consultanc), Fees Insutance Repair5 & Rertewa]s Telephone Postage and stationery Sundries Cleaning .1 raining Presdwl Supplies 57.084 657 148 9,621 38,087 1,015 42.777 192 534 10,957 32,308 466 i63 21 176 175 22 221 3.170 259 798 18S 37 600 1.738 10,229 91,i82 Financc Bank Chse5 104 83 Governance eosts AcLounlancy and legal fees Plani and tnacliinery Computer cquiprnent J,565 360 316 4,2J9 316 4.241 4.555 Total resources expended 114,574 96.020 Net income 3,845 14.579 This PPge does not foTm part of the Swutory financial statementg Pab*¢ 10