Charity numb•r= 1034782
THE LADYBIRD PRE￿cHOoL
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

THE LADYBIRO PRE-SCHOOL
CONTENTS
Page
Reference and Admlnlstratlve Detalls of Ihe Charlty, Its Trustees and Advlsers
Trustees. Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
10
Notes to thè Financial Statements

THE LADYBIRO PRE-SCHOOL
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
S Beeby
H Bulrym (resigned 13th October 20251
S Goldsworthy, Chair
K James
L Hartley (appointed 13th October 2025}
J Ward lappoinled 13th Oclober 20251
Charity rogi$ter•d number
1034782
Principal offl¢e
King Georges Playing Field
Lambs Lane
Cottenham
CB24 8TB
Independent Examiner
C P J Dougherty, FCA
Lakin Rose Limited
Chartered Accountants
Cambridge House
Camboro Business Park
Girton
Cambridge
CB3 OQH
Bankers
The Co-operative Bank
PO Box 250
Delf House
Skelmersdale
WN8 6WT
Cambridge Building Society
51 Newmarket Road
Cambridge
CB5 8FF
Page 1

THE LADYBIRO PRE-SCHOOL
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Tnjstees present their annual report together with the financial statements of the charity for the period 1
September 2024 to 31 August 2025. The trustees confirm that the annual report and financial slatemenls of the
charity comply with current statutory requirements. the requirements of the charills governing document and the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021.
Obj•¢tives and activities
Policies and objectives
The charity has the following aclivilies to deliver ils principle objectives:
Aim.. Our primary aim at Ladybird Pre-school is lo create a warm stimulating environment to enable every
member young or old to leam and develop while having fun. The environment needs to be aC￿Ssible,
challenging bul achievable to all our members with OPfKJrtunities to take risks.
Addtional Aims..
To ensure children feel safe and secure in our care
To form positive and trusting relationships with all our members
To provide play experiences for children to learn from and explore
To work effectively in partnership with others lo maximise everyone's potential
To foster positive dispositions lo learning
To give everyone the opportunity to develop their confidence, independence, self-esteem. social and
emotional skills
To ensure everyone al Ladybird Pre-school is aware of and involved in the scheme "Promoting Health in
Early Years
Our objective is lo work hard to ensure we meet our aims.
Addtional Objectives..
To provide aclivilies. events and opportunities to develop leaming for all
To provide learning aclivilies. training and workshops for all of our members
To encourage parentslcarers to participate in our organisalion maximising their skills. knowledge and
abilities
To ensure staff have a good understanding as to what constitutes a heatthy Irfest￿e and works in
partnership with parentslcarers lo help keep their children healthy.
Page 2

THE LADYBIRO PRE-SCHOOL
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2025
A¢hievoments and porfornian¢o
Revlew of actlvltles
Ladybirds now have an extensive waiting list. so an application was placed with the local Council this year for an
expansion which went to panel in June. The application was unfortunately denied on the grounds Ihal there was
not enough money to fund the proposed project. Ladybirds decided not to appeal on the grounds that it was
unlikely it would get approved on re-submission because of the amount requested and funds being rlllgfen￿d
for specific areas of focus around the county where there is high demand but no Servi￿ available.
This year. we have held many successful fundraising events and have raised an amazing lotsl of £3,191.00 from
the following charity events..
Halloween Cake Stall1£183)
Sponsored Wheel {£7301
Toy Sale1£53}
Winter Fair1£262}
Carols on the Green1£4931
Christmas Raffle1£4751
The Cury Palace - donating a percentage of their lakings on an advertised evening. towards us as a
charity1£650)
Family Dis¢o1£2111
Summer Cake Sale1£84}
Waggon & Horses - donating half the money raised from their fitst advertised Quiz Night1£50}
With the building expansion and converting to a CIO in the pipeline, high value purchases were kept to a
minimum lo ensure we had sufficient reserves for both projects. Since the project was denied. the Iruslees have
recommended and proposed the money raised above is spent on the following next year..
A new gazebo, flooring and lighling needed to raise money for future events
Updating changing facilities
Some of the funds raised have been spent on the sensory room, sensory garden and ducklings.
Like many other childcare providers, we continue lo face rising costs for supplies, staff wages and other
operational expenses due lo the rising cost of living. As a result, the committee made the decision to increase
parental fees this year for children attending our setting.
Effective from 1st April 2025, the new fees were increased to followng..
£8.50 per hour for those under three years
£7.50 per hour for those over three years land not yel funded or requiring more than their 15 hours free
enlitlemenll
In April the National Living Wage increased to £12.21, an increase of 6.7'/0 or 77p for those on minimum wage.
Al a finan￿ meeting earlier in the year, we looked at staff wages and explored what impact the increase would
have across the board. The overall increase per annum would have gone from £230,178.37 10 £245,622.16 at
6.7 /0 or £244,145.43 at 77p. Since we had adequate reserves and under the advice given by our accountant, a
decision was made lo opt to increase the wages by 6.7'/0 as opposed lo 77p across all the wages of those who
work for Ladybirds.
Page 3

THE LADYBIRO PRE-SCHOOL
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2025
Financial review
. Going concem
After making appropriate enquiries. the Trustees have a reasonable expectation Ihat the charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concem basis in preparing the financial slatemenls. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
Ladybird Pre-school aims to build and maintain a general fund of reserves lo cover 9 months running costs. As
at 31 August 2025 the reserves were equal to around 7 months running costs12024'. 8 monlhsl. This level of
reserves should cover any short lemi cash flow fluclualions and provide a buffer against unforeseen future
emergencies.
These reserves are kept liquid and low risk. by holding them in a bank or building society. Rates of interest are
regularly monitored.
In addition to the reserve, designated funds comprise unrestricted funds that have been set aside by Trustees for
Particular purposes. They are..
Deprivation funds.. sums set aside lo support children, in our community. with exceptional circumstances.
Training and professional development funds.. sums set aside lo support staff in their continuous
professional development.
Maintenance and Redecoration funds.. sums sel aside lo maintain a clean and safe environment.
IT funds.. sums set aside lo ensure IT system meets the operational requirements.
Garden equipment funds.. sums set aside for new outdoor play equipment.
Statement of designated funds..
Deprivation funds..
IT funds..
Training funds..
Maintenance and Redecoralion funds.. £
£ 735
£ 1,011
This level of reserves should cover any short-term cash flow fluctuations and provide a buffer against unforeseen
future emergencies. This reserve does not allow for any major capital project. Any such project would require
independent funding.
The reserves will be built gradually from both fee income and fundraising.
The Trustees review this policy at least annually lo ensure Ihal it reflects current business needs.
Stru¢ture. govomance and management
Constitution
The principal object of the charity is lo enhance the development and education of children primarily under the
statutory school age by encouraging parents to understand and provide for the needs of their children through
community groups.
Page 4

THE LADYBIRO PRE-SCHOOL
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2025
Stru¢ture. govomance and management l¢ontinuod}
b. Methods of appointmont or Olection of Trust•e$
The management of the charity is the responsibility of the Tnjstees who are elected and co-opted under the
temis of the Tnjst deed.
The Trustees who served during the year and dales of appoinlment and resignations are shown on page 1.
c. Organisational structure and decision-making policie$
A committee of parents is elected in the new year al the Annual General Meeting of the Pre-school. The
committee are responsible for the running of the group and employ a manager to manage it for them. The
manager is responsible lo the committee, reports to committee meetings and is supported by one deputy and
two senior practitioners. Decisions about the running of the group are made at committee meetings.
d. Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related lo the
operations and finances of the charity, and are satisfied that syslems and procedures are in place lo mitigate
exposure lo the major risks.
Plans for futuro poriods
We continue in our aim to seek out ways to improve and widen our provision for families with young children in
Cottenham.
Page 5

THE LADYBIRO PRE-SCHOOL
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2025
Stat•mont of Tru$tee$' responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable lo charities in England & Wales requires the Tnjstees to prepare financial statements for
each financial which give a true and fair view of the stste of affairs of the charity and of ils incoming resources
and application of reSoUr￿s. including its income and expenditure, for that period. In preparing these financial
stalemenls, the Trustees are required to..
seleot suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and pnjdenl.,
stale whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any material
departures disclosed and explained in the financial slalements.,
prepare the financial statements on the going concem basis unless il is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitys transactions and disclose with reasonable accuracy at any lime the financial position of Ihe charity
and enable them lo ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees on 24 Apr 2026
by..
and signed on their behalf
Goidsw
rihy IApr24, 2028,
a$worth
Chair of Trustees
Page 6

THE LADYBIRO PRE-SCHOOL
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
Indepondent Examinerfs Report to the Trustees of The Ladybird Pre4chool {'tho charity'l
I report to the ch8rily Trustees on my examination of the accounts of the charity for the year ended 31 August
2025.
Rospon$ibilitie$ and Basis of Roport
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 {'Ihe 2011 Act'l.
I report in respect of my examination of the charilws accounts carried out under section 145 of the 2011 Acl and
in carrying out rrry examination I have followed the applicable Directions given by the Charity Commission under
section 1495llbl of the 2011 Act.
Independent Examlner's Statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of Inslitule of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to Ihe fact that the charity has prepared the accounts in accordance wth Aocounling and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in
preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations bul has been wthdrawn.
l understand that this has been done in order for the accounts lo provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respecl of Ihe charity as required by section 130 of the 2011 Act or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements concerning Ihe fomi and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'lrue and fail view which is not a matter considered as part of an independent
examination.
I have no concems and have come across no olher matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper vnéerslanding of the accounts lo be reached.
Page 7

THE LADYBIRO PRE-SCHOOL
INDEPENDENT EXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2025
This report is made solely to the charilws Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. W work has been undertaken so that I might stale lo the charitys
Trustees those matters l am required lo slate lo them in an Independent Examiner's Report and for no other
purpose. To the fullest exlenl permitted by law, I do not accept or assume responsibility to anyone other than the
charity and the charilws Trustees as a body, for my work or for this report.
Signed..
ZJ74
Dated.. 24 Apr 2026
h&r Dou
heri (Apr 24. 2026,
ChrislopheTttghe& écA
Lakin Rose Limited
Chartered Accountants
Cambridge House
Camboro Business Park
Girton
Cambridge
CB3 OQH
Page 8

THE LADYBIRO PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2025
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Note
Income from..
Donations and legacies
Charitable activities
Other trading activities
Investments
450
326,841
4,889
3,844
450
348,485
4,889
3,844
645
294,867
10,187
3,388
21,644
Total income
336,024
21,644
357,668
309,087
Expenditure on:
Raising funds
Charitable activities
1,735
306,286
1,735
339,606
2,845
271,539
33,320
Total expendlture
308,021
33,320
341,341
274,384
Not in¢om•l{oxp?nditur•l
Transfers between funds
28,003
111,6761
111.676)
11,676
16,327
34, 703
14
Net movement in funds
16,327
16,327
34, 703
Reconciliation of funds:
Total funds brought forward
Net movemenl in funds
175,383
16,327
175,383
16,327
140,680
34, 703
Total funds carried forward
191,710
191,710
175,383
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 1110 23 form part of these financial slatements.
Page 9

THE LADYBIRO PRE-SCHOOL
BALANCE SHEET
AS AT 31 AUGUST 2025
2025
2024
Note
Fixed assets
Tangible assets
11
3,814
5,233
3,814
5,233
Current assets
Debtors
Cash at bank and in hand
12
9,203
262,277
2, 784
227,874
271,480
230,658
Current Ilabllitles
Creditors.. amounls falling due within one
year
13
183.5841
(60,508)
Net current assets
187,896
170, 150
Total assets less current liabilities
191,710
175,383
Total net assets
191,710
175,383
Charlty fund$
Restricted funds
Unrestricted funds
14
14
191,710
175,383
Total funds
191,710
175,383
The financial statements were approved and aulhorised for issue by the Tnjslees on
24 Apr 2026
and signed on their behalf by..
Chair of Trustees
The notes on pages 1110 23 form part of these financial slatements.
Page 10

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
General information
The charity is an unincorporated charity. The address of the charity is King Georges Playing Field. Lambs
Lane. Cottenham, Cambridge CB24 8TB.
A¢countlng pollcles
2.1 Basis of preparatlon of financlal statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 102}
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial stslements have been prepared lo give a 'lrue and fai￿ view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the exlenl required lo provide a 'lrue
and fail view. This departure has involved following the Charities SORP IFRS 102} published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been wthdrawn.
The Ladybird Pre-school meets Ihe definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
2.2 Income
l income is recognised once the charity has entillemenl lo the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Gifts in kind donated for distribution are included al valuation and recognised as income when they
are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Donated facilities are included at the value to the charity where this can be quantified and a thirdparty
is bearing the cost. No amounts are included in Ihe financial statements for services donatedby
volunteers.
Income lax recoverable in relation lo donations received under Grft Aid or deeds of covenant is
recognised at the lime of the donation.
2.3 Expendlture
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit
to a third paty. it is probable that a transfer of economic benefits will be required in selllement and
the amount of the obligation can be measured reliably.
Support costs are those costs incurred directly in support of expenditure on the objects of the
charityand include project management carried out at Headquarters.
Costs of generating funds are costs incurred in allracling voluntary income. and those incurred
intrading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the charity's educational operations.
including support costs and costs relating to the govemance of the charity apportioned tocharitable
activities.
Page11

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
counting policios Icontinuedl
2.3 Expendlture l¢ontinuod)
l expenditure is inclusive of irrecoverable VAT.
2.4 Tangible fixed assets and depreciation
A review for impaimienl of a fixed asset is carried out rf events or changes in circumstances
indicalethat the carrying valve of any fixed asset may not be recoverable. Shortfalls between the
carrying value of fixed assets and their recoverable amounts are recognised as impairments.
Impairment losses are recognised in the Statement of Financial Activities.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impaimienl.
Depreciation is provided al rates calculated lo write off the cost of fixed assets, less their estimated
residual value. over their expected usefvl lives on the following bases..
Fixtures and fittings
Improvements to property
25,/0 reducing balance
10 /0 Straight line
2.5 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Tnjstees in
furtherance of the general objeclives of the charity and which have not been designated for other
purposes.
Designated funds comprise unreslricled funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is sel out in the notes to the financial
stalemenls.
Reslricled funds are funds which are to be used in accordance with specific reslnctions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes lo the financial statements.
Inveslmenl income, gains and losses are allocaled to the appropriate fund.
Page 12

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Income from donations and grants
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Donations
450
450
645
Total 2024
645
645
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Pre-school fees
L￿1 aulhority funding
37,885
288,956
37,885
310,600
45,816
249,051
21.644
Total 2025
326.841
21,644
348,485
294,867
Total 2024
281,245
13,622
294,867
Income from fundraising a¢tivitie$
Incom• from fundraising evonts
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Events
4,889
4,889
10,187
Total 2024
10,187
10,187
Page 13

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Interest on cash deposits
3,844
3,844
3,388
Total 2024
3,388
3,388
Analysis of expondituro on ¢haritsbl• activitie$
Summary by fund typo
Unrestricted Restricted
funds
funds
2025
2025
Total
2025
Total
2024
Support costs
Direct costs
55,686
250,600
55,686
283,920
50,496
221,043
33.320
306,286
33,320
339,606
271,539
Total 2024
234,556
36,983
271,539
Analy$is of 8xponditur• by activities
tivities
undertaken
directly
2025
Support
costs
Total
funds
2025
Total
funds
2024
2025
Support costs
Direct costs
55.686
55,686
283,920
50,496
221,043
283,920
283,920
55,686
339,606
271,539
Total 2024
221,043
50,496
271,539
Page 14

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Analy$is of 8xponditur• by activities l¢ontinuod)
Analysis of direct cost$
Total
funds
2025
Total
funds
2024
Pre4chool
2025
Staff costs
Classroom consumables
School trips
Groceries and milk
267,419
13,358
317
2,826
267,419
13,358
317
2,826
210, 161
7,921
620
2,341
283,920
283,920
221,043
Total 2024
221,043
221,043
Page 15

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Analy$is of 8xponditur• by activities l¢ontinuod)
Analysis of support costs
Total
funds
2025
Total
funds
2024
Pre4chool
2025
Staff costs
Depreciation
Insurance
General expenses
Advertising
Premises expenses
Training
Accountancy fees
Payroll bureau fees
Loss on disposal of fixed assets
Subscriptions
Office costs
Equipment rental
11,757
1,844
2,302
1,930
297
25,349
11,757
10,096
3,960
1,935
1,888
540
21,764
258
2,344
2,195
2,302
1,930
297
25,349
684
2,516
2,313
2,134
676
1,670
2,214
2,516
2,313
2,134
676
1,670
2,214
1,964
1,428
2,214
55.686
55,686
50,496
Total 2024
50,496
50,496
Staff costs
2025
2024
Wages and salaries
Social securrty costs
Pension costs
266,598
8,283
4,295
213,347
3,844
2,976
279,176
220, 167
Page 16

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Staff costs l¢ontinuod}
The average number of persons employed by the charity during the year was as follows..
2025
No.
2024
No.
Supervisors
Deputies
Praclilioners
Administration
General mainlenance
14
13
19
19
No employee received remuneration amounting lo more than £60,000 in either year.
10. Trustees. remuneratlon and expenses
During the year, no Trustees received any remuneration or other benefits (2024- £NIL).
During the year, expenses lotalling £100 were reimbursed or paid directly lo 2 Trustees (2024 £41)
relating lo expenditure incurred on behalf of the charity.
Page 17

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
11. Tangible fixed assets
Fixtures and Other fixèd
fittings
assets
Total
Cost or valuation
Al 1 September 2024
Additions
Disposals
36,146
2,559
118,9271
42,319
78,465
2,559
124,6071
15,680)
Al 31 August 2025
19,778
36,639
56,417
Depreciation
Al 1 Seplember 2024
Charge for the year
On disposals
31,303
1,454
116,7931
41,929
390
15,680)
73,232
1,844
122.4731
Al 31 August 2025
15,964
36,639
52,603
Net book value
Al 31 August 2025
3,814
3,814
At 31 August 2024
4,843
390
5,233
Page 18

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
12. Debtors
2025
2024
Due wlthln one year
Trade debtors
Other debtors
Pr8payments and accrued income
344
1,135
8,068
2,440
9,203
2, 784
1& Cr￿ltors. Amounts falllng duo withln one y•ar
2025
2024
other taxation and social security
Other creditors
Accruals and deferred income
2,434
898
80,252
1,026
450
59,032
83,584
60,508
Page 19

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
14 Statement of funds
Stat•mont of funds - current y•ar
Balance at 1
September
2024
Transfers Balance at 31
inlout
August 2025
Income
Expendlture
Unrestrlcted funds
Designated fund$
Designated Funds - all funds
1,746
(7,753)
7,753
1,746
General funds
General Funds
173,637
336,024
1300,268)
119,429)
189,964
Total Unrestricted funds
175,383
336,024
1308.021)
111.676)
191,710
Restricted funds
1..1 Student Support
21,644
133,3201
11,676
Total of funds
175,383
357,668
1341,341)
191,710
The 1..1 student support represents grants re￿iVed towards the cost of one to one support for special
needs children.
The designated funds are as follows..
Deprivation funds.. sums set aside to support children. in our communily, with exceplional
circumstances - £735 {2024 - £7351
Training and professional development funds.. sums set aside lo support staff in their continuous
professional development - £nil12024 - £nill. In the year. £684 was expended on staff training.
Maintenance and Redecoration funds.. sums set aside lo maintain a clean and safe environment -
£nil12024 - £nill. In the year, £7,069 was expended on various repairs and maintenance work.
IT funds.. sums set aside lo ensure our IT system meets the operational requirements - £1.011
12024-£1.0111.
Page 20

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
14 Stat•m•nt of funds (Continued)
Stat•mont of funds - prior y•ar
Balance al
1 September
2023
Balance al
31 August
2024
Transfers
in/oul
Income
Expendilu
Unrestrlcted funds
Designated fund$
Designated Funds - all funds
1, 746
(3, 103)
3,103
1, 746
General funds
General Funds
138,934
295,465
(234,298)
(26,464)
173,637
Total Unrestricted funds
140,680
295,465
(237,401)
(23,361)
175,383
Restricted funds
1..1 Student Support
13,622
(36,983)
23,361
Total of funds
140,680
309,087
(274,384)
175,383
The 1..1 student support represents grants re￿iVed towards the cost of one to one support for special
needs children.
The designated funds are as follows..
Deprivation funds.. sums set aside to support children. in our communily, with exceplional
circumstances - £735 {2023 - £7351
Training and professional development funds.. sums set aside to support staff in their continuous
professional development- £nil12023 £nill
Maintenance and Redecoration funds.. sums set aside to maintain a clean and safe environment -
£nil12023 £nill.
IT funds.. sums set aside lo ensure our IT system meets the operational requirements - £1.011
12023 £1.0111.
Garden equipment funds.. sums set aside for new outdoor play equipmenl- £nil12023- £nil).
Page 21

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
1& Analysis of not a$sots botwe•n funds
Analysis of nat as$•t$ b8twe•n funds - current y•ar
Unrestricted
funds
2025
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due wrthin one year
3,814
271,480
183,5841
3,814
271,480
183.5841
Total
191,710
191,710
Analysls of net assets between funds - prlor year
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due wrthin one year
5,233
230,658
(60,508)
5,233
230,658
(60,508)
Total
175,383
175,383
1& Operating lease ¢ommitmont$
At 31 August 2025 the charity had commilmenls to make future minimum lease payments under non-
cancellable operating leases as follows:
2025
2024
Amounts payable:
Within 1 year
Between 1 and 5 years
After more Ihan 5 years
8,644
32,045
37,513
30,022
30,893
69,559
78,202
Page 22

THE LADYBIRO PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
17. Related party transactlons
The children of some of the Trustees attend the nursery. The children's attendance at the nursery is on
the Same temis as other children in their age groups.
Page 23