2025-08-31-accounts - Merry Go Round Pre-School And Toddler Group (Stokenham)

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees' Annual Report for the period

Period start date Period end date 01 09 2024 31 08 2025

From

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) Charity's principal address	Merry Go Round Preschool and Toddler Group (Stokenham)	Merry Go Round Preschool and Toddler Group (Stokenham)


	1039722
	Stokenham Area Primary School,
	Stokenham
	Kingsbridge
	Postcode	TQ7 2SJ

Names of the charity trustees who manage the charity

1 2 3 4 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Hannah Watt	Chair
	Hannah Pearse	Treasurer
	Beth Compton	Secretary
	Helena Osborne
	Jo Waldock

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address




Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Adopted March 2012 Type of governing document

(eg. trust deed, constitution)

By PLA 2011 constitution How the charity is constituted

(eg. trust, association, company)

Election/re-election by committee members at the AGM Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

All committee members are Ofsted DBS checked

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The main aim of the charity is to care for children under statutory school age with a focus on having fun, learning through play, and developing positive wellbeing.

March 2012

TAR

The running of a preschool and toddler group and to provide first rate preschool care for children.

The charity operates within the following agreed aims and ethos: Provide a nurturing, child-led, supportive environment - focus on the emotional wellbeing of the children to maximise their development Celebrate individuality - engage every child in ways that are appropriate and meaningful to them Summary of the main activities undertaken for the Encourage play-based learning - support healthy brain development, public benefit in relation to curiosity, exploration and confidence these objects (include within this section the statutory Foster a family-like atmosphere - encourage relationships, kindness, declaration that trustees have empathy and compassion had regard to the guidance issued by the Charity Provide regular opportunities for learning in the outdoors – regular Commission on public beach trips and outings, as well as daily use of the preschool’s natural benefit) outdoor space

Encourage involvement in the wider local community - visit other groups within the community, regular fundraisers, organised beach cleans and other community events.

In agreeing the above objectives the charity trustees gave careful consideration to the Charity Commission’s public benefit guidance. The preschool is registered with the local LEA and receives funding for applicable children.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

Section D Achievements and performance

March 2012

TAR

Section D	Achievements andperformance
Summary of the main achievements of the charity during the year	Merry Go Round preschool had a great year in 2024-2025. Attendance and new sign-ups continues to be high. Our strong ethos and the style of the setting has meant that the preschool has been a popular choice for new parents, with many placing their children on a waiting list for future spaces at the setting. Following a proposal from the Stokenham Area Primary School to take over the running of Merry Go Round Preschool, an EGM was held on 10th January 2025. The chair walked through the proposal with members and a vote was held resulting in the unanimous decision to hand over the running of the preschool to the local Primary School.

Section E Financial review
Brief statement of the charity’s policy on reserves Details of any funds materially in deficit Further financial review details Youmay chooseto include additional information, where relevant about: • the charity’s principal sources of funds (including any fundraising); • how expenditure has supported the key objectives of the charity; • investment policy and objectives including any ethical investment policy adopted.
	Reserves are held to meet unplanned, short-term financial needs and as an emergency redundancy fund. The trustees review this at regular intervals. The redundancy liability is recalculated on an annual basis.

	(Optional information)
	The main source of on-going funding is in the form of subscriptions received for attending the Pre-school (parent fees) and Local Authority grants for Early Years childcare. There are also a number of fundraising events that happen throughout the year. Income for the year was £53,960 Costs associated with our charitable activities totalled £41,361 leaving a surplus of £10,020 for the year. There are no concerns as the charity is in a good financial position. From 1stApril 2025, the preschool was being run by the Stokenham Area Primary School. Remaining funds will be transferred to the Stokenham Area Primary School PTFA for the sole use of Merry Go Round Preschool.

Section F Other optional information

March 2012

TAR

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

March 2012

TAR

Registered number: 01039722

MERRY GO ROUND PRE SCHOOL & TODDLER GROUP DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Merry Go Round Pre School & Toddler Group Contents

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Income and Expenditure Account	4
Balance Sheet	5
Notes to the Financial Statements	6—7
The following pages do not form part of the statutory accounts:
Detailed Income and Expenditure Account	8

Merry Go Round Pre School & Toddler Group Company Information For The Year Ended 31 August 2025

Company Number	01039722
Registered Office	Hannah Pearse
	Stokeham Area Primary School
	Kingsbridge
	Devon
	TQ7 2SJ
Accountants	Saxton Vincent Ltd
	AAT Licensed Accountants
	37 Shiphay Lane
	Torquay
	Devon
	TQ2 7DU

Page 1

Merry Go Round Pre School & Toddler Group Company No. 01039722 Director's Report For The Year Ended 31 August 2025

The director presents his report and the financial statements for the year ended 31 August 2025.

Directors

The director who held office during the year were as follows:

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

By order of the board

30/05/2025

Page 2

Merry Go Round Pre School & Toddler Group Accountant's Report For The Year Ended 31 August 2025

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 August 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30/05/2025

Saxton Vincent Ltd AAT Licensed Accountants 37 Shiphay Lane Torquay Devon TQ2 7DU

Page 3

Merry Go Round Pre School & Toddler Group Income and Expenditure Account For The Year Ended 31 August 2025

Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses Other operating income OPERATING SURPLUS Other interest receivable and similar income SURPLUS FOR THE FINANCIAL YEAR	2025 £ 53,960 (2,986) 50,974 (41,361) - 9,613 407 10,020	2024 £ 90,091 (2,078)
		88,013 (78,066) 500
		10,447 402
		10,849

The notes on pages 6 to 7 form part of these financial statements.

Page 4

Merry Go Round Pre School & Toddler Group Balance Sheet As At 31 August 2025

2025 £ £ - 80,715 80,715 (978) 79,737 79,737 79,737 79,737 79,737	2025 £ £ - 80,715 80,715 (978) 79,737 79,737 79,737 79,737 79,737	2024 £ £ 2,361 69,328 71,689 (1,972) 69,717 69,717 69,717 69,717 69,717	2024 £ £ 2,361 69,328 71,689 (1,972) 69,717 69,717 69,717 69,717 69,717
	79,737		69,717
80,715 (978)		71,689 (1,972)

	79,737		69,717
	79,737		69,717
	79,737		69,717
	79,737		69,717

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

30/05/2025

The notes on pages 6 to 7 form part of these financial statements.

Page 5

Merry Go Round Pre School & Toddler Group Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Merry Go Round Pre School & Toddler Group is a private company, limited by guarantee, incorporated in England & Wales, registered number 01039722. The registered office is Hannah Pearse, Stokeham Area Primary School , Kingsbridge , Devon, TQ7 2SJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

Cost As at 1 September 2024 Disposals As at 31 August 2025 Depreciation As at 1 September 2024 Disposals As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024	Plant & Machinery £ 7,569 (7,569)
	-
	7,569 (7,569)
	-
	-
	-

Page 6

Merry Go Round Pre School & Toddler Group Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5. Debtors

. Debtors
Due within one year Trade debtors Prepayments and accrued income . Creditors: Amounts Falling Due Within One Year Trade creditors Other taxes and social security Other creditors Accruals and deferred income	2025 £ - - - 2025 £ 1 509 - 468 978	2024 £ 1,117 1,244
		2,361
		2024 £ - 491 131 1,350
		1,972

6. Creditors: Amounts Falling Due Within One Year

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 7

Merry Go Round Pre School & Toddler Group Detailed Income and Expenditure Account For The Year Ended 31 August 2025

2025 £ £ 49,147 4,716 35 62 53,960 100 2,886 (2,986) 50,974 25,456 356 - 50 1,559 692 7,455 253 1,244 226 470 2,414 487 - 63 - 636 (41,361) - - 9,613 407 407 10,020	2025 £ £ 49,147 4,716 35 62 53,960 100 2,886 (2,986) 50,974 25,456 356 - 50 1,559 692 7,455 253 1,244 226 470 2,414 487 - 63 - 636 (41,361) - - 9,613 407 407 10,020	2024 £ £ 67,626 20,310 1,821 334 90,091 238 1,840 (2,078) 88,013 59,624 847 320 632 2,600 1,710 7,082 157 1,873 346 640 1,190 363 545 65 1 71 (78,066) 500 500 10,447 402 402 10,849	2024 £ £ 67,626 20,310 1,821 334 90,091 238 1,840 (2,078) 88,013 59,624 847 320 632 2,600 1,710 7,082 157 1,873 346 640 1,190 363 545 65 1 71 (78,066) 500 500 10,447 402 402 10,849
	53,960 (2,986)		90,091 (2,078)
25,456 356 - 50 1,559 692 7,455 253 1,244 226 470 2,414 487 - 63 - 636		59,624 847 320 632 2,600 1,710 7,082 157 1,873 346 640 1,190 363 545 65 1 71
	50,974 (41,361) -		88,013 (78,066) 500
-		500
407		402
	9,613 407		10,447 402

	10,020		10,849

Page 8

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of mgKrtf 60 ftE-s(Mat ANP IOPPz£Ks 6Kovf lJrbi¢W A Charity no (if any) On accounts for the year ended si.r A J* Zoz5 103q73Z Set out on pages I report to the trustees on my examination of the accounts of the above charity 1.the Tnjst") for the year ended Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance wth the requirements of the Charities Acl 2011 (Yhe Acr}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5)(b) of the Act. I have completed my examination. I confim) that no material matters have come to my attention (other than that disclosed below") in connection with the examination vthich gNes me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examinerfs statement I have no concems and have come aixoss no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets rfthey do not apply. Signed: Date: ZS/66/Z6 Name: fEO Relevant professional qualification{5) or body (if any): IIAAr Address: IER October 2018

Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity account5.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018