Charity number: 1037616
BILLERICAY CATHOLIC PRE-SCHOOL
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
BILLERICAY CATHOLIC PRE-SCHOOL
CONTENTS
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
|---|---|
| Trustees' report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 15 |
BILLERICAY CATHOLIC PRE-SCHOOL
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees Marilena Luxmoore, Thalia Beckwith Emily Amos, Sophie Kelly Alexandra Venables Billie Foyle Kate Nolan Emily Amos Laura Thorne Carly Edwards, Hannah Walker Francesco Somma
Charity registered 1037616
Principal office Canon Roche Social Centre 21 Laindon Road Basildon Essex CM12 9LL
BILLERICAY CATHOLIC PRE-SCHOOL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present their annual report together with the financial statements of the Charity for the year ended 31 august 2025
Objectives and activities
a. Policies and objectives
Billericay Catholic Pre School is a provider of childcare to the local community. It is a charitable trust with trustees elected by the members of the Pre School. The Pre School relies on income from fees, the Government Free Early Years Entitlement and money raised through fundraising events. The Pre School has its own fundraising committee made up of parents who regularly meet to generate new ideas and organise these events.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Strategies for achieving objectives
Provision of high quality childcare to the local community for the benefit of families from all backgrounds.
c. Activities undertaken to achieve objectives
The Billericay Catholic Pre-School has sessions 5 days a week in the Canon Roche Centre and works within the framework of the Early Years Foundation Stage (EYFS). We offer full day provision Monday to Thursday and morning provision on Friday.
Our large, spacious facilities allow children to play, learn and most of all have fun. We have an all-weather surface garden for outdoor play, and numerous tablets which are used to introduce our children to the world of computing and technology.
We have a dedicated, fully qualified team of staff who are committed to the care, welfare and safety of the children in our setting. They have many collective years of experience. We are proud of our high adult ratio of 6 staff to 30 children.
We are regularly inspected by Ofsted. Our last inspection was February 2025 where we received a “Good” Ofsted rating. We are particularly pleased with Ofsted’s comments about how "staff use their expert knowledge of children and how they learn to provide tailored experiences," and that "support for children with special educational needs and/or disabilities is excellent."
BILLERICAY CATHOLIC PRE-SCHOOL
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Achievements and performance
a. Main achievements of the Charity
We have continued to provide a high quality childcare provision to the local community. We have been proud of how our amazing staff have continued to work together closely to ensure high standards of care for the children who attend the Pre School. New joiners continue to find our setting one which a happy and safe learning environment.
b. Key performance indicators
We regularly review the ongoing management and performance of the Charity through regular Management Committee meetings, and focus on ensuring that we meet our statutory obligations, including those of a Safeguarding nature.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The Reserves Amount is set at £25,000. Pre-school aims to maintain reserves consisting of:
1. reserves to meet redundancy liabilities (including notice period);
- general contingency reserves equal to one term’s (a third of our financial year) other total expenditure, excluding staff costs. The Committee believes that this level of reserves is prudent and necessary to ensure that the Pre-school can run efficiently and meet future needs.
Structure, governance and management
a. Constitution
Billericay Catholic Pre-School is a registered charity, number 1037616, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
c. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
BILLERICAY CATHOLIC PRE-SCHOOL
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it 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 Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to 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
14th April 2026 and signed on their behalf by:
................................................
Marilena Luxmoore
BILLERICAY CATHOLIC PRE-SCHOOL INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Independent examiner's report to the Trustees of Billericay Catholic Pre-School ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity FOR THE YEAR ENDED 31 AUGUST 2025
Responsibilities and basis of report
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 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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).
I understand that this has been done in order for the accounts to 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 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 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 the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008.
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.
Signed:
Tammy Headley Brookes Accounting Services Limited 16A Orsett Road Grays RM17 5DL
Dated: 14th April 2026
BILLERICAY CATHOLIC PRE-SCHOOL
Statement of Financial Activities
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted | Restricted | Total funds | Total funds | |||
|---|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | |||
| 2025 | 2025 | |||||
| Note | £ | £ | £ | £ | ||
| Income from: | ||||||
| Charitable activities | 3 | - | 162,776 | 162,776 | 138,110 | |
| Other trading activities | 4 | 2,983 | - | 2,983 | 2,559 | |
| Total income | 2,983 | 162,776 | 165,758 | 140,669 | ||
| Expenditure on: | ||||||
| Charitable activities | 5 | 1,066 | 162,264 | 163,330 | 140,725 | |
| Total expenditure | 1,066 | 162,264 | 163,330 | 140,725 | ||
| Net movement in funds | 1,917 | 512 | 2,429 | (56) | ||
| Reconciliation of funds: | ||||||
| Total funds brought forward | 42,379 | 31,174 | 73,553 | 73,609 | ||
| Net movement in funds | 1,917 | 512 | 2,429 | (56) | ||
| Total funds carried forward | 44,296 | 31,686 | 75,982 | 73,553 |
The Statement of financial activites inclues all gains and losses recognised in the year.
The notes on pages 8-15 form part of these financial statements.
BILLERICAY CATHOLIC PRE-SCHOOL
Balance Sheet as at 31 August 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Fixed assets | 2,990 | - | |||
| 2,990 | - | ||||
| Current assets | |||||
| Debtors | 10 | - | - | 908 | |
| Cash at bank and in hand | 76,324 | 78,025 | |||
| 76,324 | 78,933 | ||||
| Creditors: amounts falling due within one year | 11 | (3,332) | - | (5,380) | |
| Net current assets | 75,982 | 73,553 | |||
| Total assets less current liabilities | 75,982 | 73,553 | |||
| Net assets excluding pension asset | 75,982 | 73,553 | |||
| Total net assets | 75,982 | 73,553 | |||
| Charity funds | |||||
| Restricted funds | 12 | 31,686 | 31,174 | ||
| Unrestricted funds | 12 | 44,296 | 42,379 | ||
| Total funds | 75,982 | 73,553 |
The financial statements were approved and authorised for issue by the Trustees on 14th April 2026
and signed on their behalf by
Marilena Luxmoore
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
1 General information
Billericay Catholic Pre-School is an unincorporated charity registered in England and Wales. Its principle office is 52 Station Road, Billericay, Essex, CM12 9LL
2 Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 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 withdrawn.
Billericay Catholic Pre-School meets the 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
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2 2.6 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
2.7 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.8 Pensions
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions 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 to the financial statements.
3 Income from charitable activities
| Fees Fees |
Restricted Funds Total Funds 2025 2025 £ £ 162,776 162,776 |
|---|---|
| Restricted Funds Total Funds 2024 2024 £ £ 138,110 138,110 |
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 Income from other trading activities
Income from fundraising events
Fundraising
Fundraising
| Unrestricted | |
|---|---|
| Funds | Total Funds |
| 2025 | 2025 |
| £ | £ |
| 2,983 | 2,983 |
| Unrestricted | |
| Funds | Total Funds |
| 2024 | 2024 |
| £ | £ |
| 2,559 | 2,559 |
4 Analysis of expenditure on charitable activities
Summary by fund type
Charitable activities
Charitable activities
| Unrestricted | Restricted | |
|---|---|---|
| Funds | Funds | Total Funds |
| 2025 | 2025 | 2025 |
| £ | £ | £ |
| 1,066 | 162,264 | 163,330 |
| Unrestricted | Restricted | |
| Funds | Funds | Total Funds |
| 2024 | 2024 | 2024 |
| £ | £ | £ |
| 2,912 | 137,813 | 140,725 |
5 Analysis of expenditure by activity
Charitable activities
Charitable activities
| Activites | ||
|---|---|---|
| undertaken | ||
| **directly ** | Support costs | Total Funds |
| 2025 | 2025 | 2025 |
| £ | £ | £ |
| 133,962 | 29,367 | 163,330 |
| Activites | ||
| undertaken | ||
| **directly ** | Support costs | Total Funds |
| 2024 | 2024 | 2024 |
| £ | £ | £ |
| 117,592 | 23,133 | 140,725 |
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
6 Analysis of expenditure by activities (continued) Analysis of direct costs
| Staff costs Staff costs Rent General Expenses Stationery Insurance Accounting Staff Training Legal and Professional fees Bank Charges Fund Raising Expenditure Depreciation Analysis of support costs |
Activities Total Funds 2025 2025 £ £ 133,962 133,962 |
|---|---|
| Activities Total Funds 2024 2024 £ £ 117,592 117,592 |
|
| Actvities Total Funds 2025 2025 £ £ 14,985 14,985 5,805 5,805 898 898 1,256 1,256 1,020 1,020 1,272 1,272 50 50 92 92 2,992 2,992 997 997 |
|
| 29,367 29,367 |
| Rent General Expenses Stationery Insurance Accounting Staff Training Legal and Professional fees Bank Charges Fund Raising Expenditure |
Actvities Total Funds 2024 2024 £ £ 13,698 13,698 1,785 1,785 167 167 967 967 2,395 2,395 1,043 1,043 242 242 18 18 2,818 2,818 |
|---|---|
| 23,133 23,133 |
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
7 Independent examiner's remuneration
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the Charity's independent examier for the independent examination of the Charity's annual | ||
| accounts | 1,020 | 2,395 |
8 Staff costs
| Wages and Salaries Social Securty costs Contribution to defined contribution pension schemes The average number of persons employed by the Charity during the year was as follows: Management Employees |
2025 2024 £ £ 126,011 113,280 4,012 3,245 3,940 1,068 |
|---|---|
| 133,962 117,592 |
|
| 2025 2024 No. No. 1 1 15 16 |
|
| 16 17 |
No employee received remuneration amounting to more than £60,000 in either year.
The key management personnel of the charity comprises the Trustees and the Pre-School manager. The total amount of employee benefits (including employer contributions and employer national insurance contributions) received by key management personnel for their services to the pre-school was £33,265
9 Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year, no Trustee expenses have been incurred (2024 - £NIL).
10 Debtors
| Due within one year Other debtors Prepayments and accrued income Creditors: Amounts falling due within one year Other taxation and social security Pension fund loan payable Accruals and deferred income |
2025 2024 £ £ - 416 - 492 |
|---|---|
| - 908 |
|
| 2025 2024 £ £ 2,072 2,740 240 245 1,020 2,395 |
|
| 3,332 5,380 |
11 Creditors: Amounts falling due within one year
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
12 Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds - all funds Restricted funds ECC Grants Fees Total of funds Statement of funds - prior year Unrestricted funds General Funds - all funds Restricted funds ECC Grants Fees Total of funds |
Balance at 1 September 2024 £ 42,379 - 31,174 31,174 73,553 Balance at 1 September 2023 £ 42,732 - 30,877 30,877 73,609 |
Income £ 2,983 117,612 45,164 162,776 165,758 Income £ 2,559 91,484 46,626 138,110 140,669 |
Expenditure £ 1,066 - 117,612 - 44,652 - 162,264 - 163,330 - Expenditure £ 2,912 - 91,484 - 46,329 - 137,813 - 140,725 - |
Balance at 31 August 2025 £ 44,296 |
|---|---|---|---|---|
| - 31,686 |
||||
| 31,686 | ||||
| 75,982 | ||||
| Balance at 31 August 2024 £ 42,379 |
||||
| - 31,174 |
||||
| 31,174 | ||||
| 73,553 |
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
13 Summary of funds
Summary of funds - Current year
| General Funds Restricted funds Summary of funds - prior year General funds Restricted funds |
Balance at 1 September 2024 £ 42,379 31,174 73,553 Balance at 1 September 2023 £ 42,732 30,877 73,609 |
Income £ 2,983 162,776 165,758 Income £ 2,559 138,110 140,669 |
Expenditure £ 1,066 - 162,264 - 163,330 - Expenditure £ 2,912 - 137,813 - 140,725 - |
Balance at 31 August 2025 £ 44,296 31,686 |
|---|---|---|---|---|
| 75,982 | ||||
| Balance at 31 August 2024 £ 42,379 31,174 |
||||
| 73,553 |
14 Analysis of net assets between funds
Analysis of net assets between funds - current period
| Current assets Creditors due within one year Total Analysis of net assets between funds - prior period Current assets Creditors due within one year Total |
Unrestricted funds 2025 £ 47,628 47,628 Unrestricted funds 2024 £ 47,759 5,380 - 42,379 |
Restricted funds 2025 £ 31,686 3,332 - 28,354 Restricted funds 2024 £ 31,174 31,174 |
Total funds 2025 £ 79,313 3,332 - |
|---|---|---|---|
| 75,982 | |||
| Total funds 2024 £ 78,933 5,380 - |
|||
| 73,553 |
BILLERICAY CATHOLIC PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
15 Transfer between funds
There were no transfer between funds during the year.
16 Pension commitments
scheme are held separately from those of the group in an independently adminstered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to
£3,940 (2024 £1068.25) and amounts totalling £240 (2024 £245)
were payable to the fund at the balance sheet date and are included in creditors.
17 Members' liability
Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £NIL for the debts and liabilities contacted before he/she ceases to be a member.
18 Related party transactions
The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at the year end.