Educare Small School Limited
Directors, Report and Unaudited Financial Statements
For the year ended 31st July 2024
Company Registration Number 3183775
Charity Registration Number 1058897

Edu¢are Small School Limited
Legal and administrative information
Reference and Administrative Details of the Charity, its Trustees and Advisers
Directors and Trustees
K Smiih
E Steinthal
W Steinthal
W Holmes (Resigned)
A Athayde
J Waller
(Resigned on 15 February 2025)
Secretary
E Steinthal
Company Number
3183775
Charity Number
1058897
Headmistress
Mrs. E Steinthal
Registered orrice
12 Cowleaze Road
Kingston upon Thames
Surrey
KT2 6DZ
Business Address
2 Albany Park Road
Kingston upon Thames
SutTey
KT2 5SW
Reporting Accountants
David Howard
I Park Road
Hampton Wick
IQingston upon Thames
Surrey
KTI 4AS
Bankers
National Westminster Bank PIC
5 Market Place
Kingyston upon Thames
SU￿eY
KTI IJX

Educare Small School Limited
Contents
Page
Trustees, report
Independent examincrfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
8- 11

Edu¢are Small School Limited
Trustees, Report (Including Directors, Report)
For the year ended 31 July 2024
The Trustees are pleased to present their annual report and financial statements for the year ended 31 July
2024.
The financial stateinents comply with the charity's Memoranduin of Association, the Companies Act 2006 and
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 l January 2019).
Objectives and Activities
The object and principal activity of the charity is to advance education by:
a) The provision of a school for children between the agyes of 3 and I l inclusive-
b) The provision of adult education classes and
c} The provision of facilities for ihe daily care. recrealion and education of children during out-of-school hou
and school holidays.
d) The company enjoys rent free occupation of ihe school premises which are owned by Mrs E Steinthal, (a
Director and Trustee of the school) and members of her family.
The Trustees have had regard to the Charity Commission's guidance on Public Benefit and Consider the school
makes a valuable contribution to the local community both as to the very low level of fees and subsidized
services for both children and adults. All of which are designed to meet the wider community benefit whilst
meeting the objeclives established for the charity.
Achievements and Performance
The twenty eighth full academic year 2023-2024 started with 32 pupils and rose over the year to 39. In
July 2024, 7 children left the school, 3 making a successful transition to local secondary schools and
the rest into other schools or countries. Numbers continued to be low particularly in the Early Years
despite regular visits from prospective parents. Over the year actions taken to raise the school, s profile
locally slowly began to show results. By the end of the year the older age group was full but the Early
Years remained at 50 %. Reasons for this were mixed, more day care requirements than the school
could offer, children with needs that the school could not dcliver being the main drivers. The rise and
fall of pupil numbers is expected by the school and teaching groups are organised accordingly.
The Leadership Team continued to successfully manage the day to day activity of the school. This
team forn]s the teaching staff of the school supported by 4 teaching assistants, plus a part time music
teacher, Alexander Technique teacher and Forest school Leader. In February 2024 Mrs Monika Green
was appointed as a part time bursar ensuring the financial stability of the school into the future.
Continued work to put in place structures to ensure sustainability left the school in a satisfactory
position to start the next school year in September 2024 with 36 pupils.
Financial Reviejv
Due to a reduction in school numbers, nom]al fee income was reduced, The Surplus in the year on the
unrestricted account this year was £5,498 (2023 £13,405) - fees were increased during this period
and expenditure carefully monitored each month resulting in the school, s cash flow remaining sound.
Page I

Edu¢are Small School Limited
Trustees, Report (Including Directors, Report)
For the year ended 31 July 2024
The Early Years Funding scheme, and the provision of an EHC Plan, to provide additional support for
a pupil in the school, is shown under restricted funds for the period to 31 /7124
The Trustees are satisfied that the school should continue to gencrate surpluses from normal operations
in the foreseeable future. In the 2023124 school f￿anCIal year fees were increased in Sept 2023, and
with some cost increases the school is now operating at a small surplus. Trustees are aware that the
focus in 202412025 is to increase pupil numbers and review all costs on a regular basis. In the 3-month
period to October 2024 the operating perfomiance shows a surplus of approx. £12k with Income
averaging £22.8k per month albeit that no direct school costs were incurred in Aug. 2024.
Some heavy expenditure is expected, over the coming months on general repairs to the building and a
break-even result is forecast at the end of the current financial year. The effect of the introduction of
VAT to private school fees with effect from 01/0112025 will need to be assessed in the new year.
Parents have been infornied, and no adverse responses were received.
Unreslricted Reserves
At July 31, 2024 unrestricted reserves amounted to £154,597 (2023 £149,099} It is the intention of the Trustees
to operate the school so thal it will generate a small surplus each year which, built up over time. should be
sufficient to meet any significanl maintenance expenditures. Cash Flow is continuously reviewed to ensure that
thcrc arc always availabl¢ funds to covcr working capital nccds. cU￿CntIY thc school docs not nccd to havc in
place any overdraft facilities due to its sound day-to-day cash resources.
Plans for Future Periods
The continuing population growth in the Royal Borough of Kingston puts pressure on early years and primary
education places and this appears to continue to be the case for the next few years.
Structure, Governance and Management
The charily is constituted as a charitable company limited by guarantee and is governed by a memorandum and
articles of association.
School Or
anization
The day-to-day operations are managed by the Head teacher, Mrs. E Steinthal. Given the size of the school the
Truslees meet three times a year with additional meetings as circumstances dictate. At these meetings all aspects
of the school's perforniance are discussed and in particular any decisions regarding support for parents in
financial difficulties are made by the Trustees. Parents and Friends of the School do give freely of their time and
this is most appreciated. Since September 2010 Mrs. E Steinthal has been a volunteer rather than a salaried
employee. Educare provides after school care and various extra-curricular activities for both children and adults
which arc opcn to thc public.
Risk Assessment
The Trustees have made an annual review of the principle risks facing the school and have concluded that all
for¢se¢able risks arc being handled appropriately eithcr by obtaining insuranc¢ cover for them or by ensuring
that controls are in place which will mitigate their impact.
Page 2

Edu¢are Small School Limited
Trustees, Report (Including Directors, Report)
For the year ended 31 July 2024
Directors and Trustees
All the Directors of the company are also Trustees of the charity Trustees retire by rotation and new
appointment5 are made by ordinary resolutions al general meelings. The directors and Trustees who served
during the year are as stated below.
K Smith
E Steinthal
W Steinthal
W Holmes (Resigned)
A Athayde
J Waller (Resigned on 15 February 2025)
Statement of Trustees res
onsibilities
The Trustees, who are also the directors of Educare Small School Limited for the purpose of company law,
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).
Company law requires the directors to prepare financial statements for each financial year which give a true
and fair view of the state of the affairs of the company and of the surplus or deficit of the company for that
year. In preparing these the directors are required to:
selecl suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
stale whether applicable UK Accounting Slandards have been followed, subject to any material departures
disclosed and explained in the financial stalemenls; and
prepare tbe financial statements on the going concern basis unless it is inappropriate to presume that the
coinpany will continue in business.
The Trustees/ directors are responsible for keeping proper accounting records wbicb disclos¢ with reasonable
accuracy at any time the financial position of the company and to enable them to ensure that the financial
statements coinply with the Companies Act 2006. They are 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.
In the preparation of this report the directors have taken advantage of the exemptions applicable to small
companies as conferred by Part I S of the Companies Act 2006.
1010312025
The annual report was approved by the Trustees of the charity on ............................ and signed on its behalf
by..
Mr. William Steinthal
Trustee
Date:
March 2025
Page 3

Educare Small School Limited
Independent Examiner's report to the directors
On the unaudited financial statements of Educare Small School Limited
I report on the financial statements of Educare Small School Limited for the year ended 31, July 2024 set out
onpages5to 11.
Respective responsibilities of the directors and examiner
The Trustees (who are also the directors of the coinpany for the purposes of company law) are responsible for
the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year under
Part 16 of The Companies Act 2006, section 144(2) of the Charities Act 2011 (the 2011 Act) and that an
independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to-
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Direclions given by the Charity Commission under
section 145(5)(b) of thc 2011 Act; and
To state whether particular matters have come to my attention.
Independent examiner's statement
Since the company's gross incorne exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirni that l am qualified to undertake the examination because l am a
member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. l Confimi that no matters have Come to my attention in connection with the
examination giving me cause to believe:
(l) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act- or
(2) the accounts do not accord with those accounting records; or
(3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requireinent ihal the accounts give a 'true and fail. view which is not a matler considered as part of an
independent eX￿nination. or
(4) The accoiints have not been prepared in accordance with the methods and principles of the Statement of
Recommended practice for accounting and reporting by charities applicable to charities preparing their
accounls in accordance with the Financial Reporting Sthndard applicable in the UK and Republic of
Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examination to which
altention should be drawn in Ihis report in order to enable a propel understanding of the accounts to be
reachcd.
Siobhan Glenister, ACA
5 The Square
Bagshot
Surrey
GU19 SAX
Dated: 10-03-2025
Page 4

Educare Small School Limited
Statement of Financial Activities (including Income & Expenditure Account)
For the year ended 31 July 2024
2024
2024
2024
2023
2023
2023
Note
Unrestricted Restricted
Total
Funds
Unrestricted Restricted
Total
Funds
Income:
Donations/ Fund Raising
Grant income
Investment income
Sundry Income
Income from charitable activities
Fee income (Less Provisions)
4,623
4.623
36,851
3.068
8,359
8,359
12,000
1,524
36,851
12,000
3.068
1.524
251,942
251,942
273.211
273,211
After school care
Provision of premises 1.8
837
30,(K)O
837
30,000
2.751
30,000
2.751
30,000
Total incoming resources 1.6
290,470
36,851
327,321
315,845
12,000
327,845
Expenditure:
Expenditure on Charitable Activities
TeachingF Costs
201,173
After-school care
Premises 1.8
General operating expenses
Governance costs
36,851
238,024
218,135
12,000
230,135
67,423
5,089
11,287
67,423
5,089
11,287
67,812
7,303
9,190
67,812
7,303
9,190
Total Expenditure 1.7
284,972
36,851
321,823
302,440
12,000 314,440
Net income for the year
5.498
5498
13.405
13,405
Reconciliation of funds
Total Funds brought fonvard
at l August 2023
149,099
149,099
135,694
135,694
Total Funds carried foThard
at31 July
154,597
154,597
149,099
149,099
The results for the year derive from the review of continuing activities and there are no gains or losses other
than thosc shown above.
Page 5

Educare Small School Limited
Balance Sheet
As at 31st July 2024
2024
2023
Notes
Fixed Assets
Plant & Equipmcnt
235
2,657
Total Fixed Assets
235
2,657
Current Assets
Debtois
Cash at bank and in hand
10,100
192,542
8,296
192,193
202,642
200,489
Creditors: amounts falling
due within one year
(48,280)
(54,047)
Net Current Assets/(Liabilities)
154,362
146,442
Total Assets Less Current
Liabilities
154,597
149,099
Capital and Reserves
Restricted funds
Unrestricted fund
154,597
149,099
Funds
154,597
149,099
The directors, statements required by the Companies Act 2006 are shown on the following page which fornis
part of this Balance Sheet.
Page 6

Educare Small School Limited
Balance Sheet (continued)
As at 31st July 2024
Directors, statements required by the Companies Act 2006
For the year ended 31st July 2024
In approving these financial statements as directors of the company we hereby confirm..
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companics
Act 2006, for the year ended 31 July 2024. No member of the company has deposited a notice, pursuant to
section 476, requiring an audit of these financial statements.
The Truslees acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the
state of affairs of the company as at the end of the financial year and of its incoming resources and application
of resources, including its income <￿d expenditure, for the financial year in accorddnce with the requirements
of scctions 394 and 395 and which othcnvise comply with the rcquircmcnts of the Companies Act 2006 rclating
to financial statements, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small coinpanies, regime.
The financial statements approved by the Board and signed on its behalf by
Mr. William Steinthal
Trustee
Date 10 March 2025
Company Registration Number 3183775
Charity Registration Number 1058897
Page 7

Educare Small School Limited
Notes to the FAnancial Statements
As at 31st July 2024
Accounting Policies
Charity information
Educarc Small School Limitcd is a privatc company limitcd by guarantcc inco￿orat¢d in England and
Wales. The registered office is 12 Cowleaze Road, Kingston Upon Thames, Surrey, KT2 6DZ.
Accounting convention
Thc financial statcmcnts have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective I
January 2019) - (Charities SORP (FRS 102). the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006. The charity is a Public Benefit Enlity as
defined by FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value
unless otherwise stated in the relevant accounling policy note(s).
Thc Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bullctin I not to prcparc a Statcmcnt of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the Charily.
Monetary amounts in these financial statemenls are rounded to the nearest £.
Thc financial statcrncnts havc bccn prcparcd undcr thc historical cost convention, modificd to include
Ihe revalualion of freehold properties and to include investinent properties and certain financial
inslruinents at fair value. The principal accounting policies adopted are sel out below.
Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the
charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the
Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Income
Income represents the amount receivable for the provision of educational Se￿iceS during the year.
Income from donations is received by way of donations, fundraising and gifts and is included in full
in the Statement of Financial Activities when receivable.
Investment income represents interest received from bank and building societies.
1.4. Pensions
Teachers employed by Educare Small School Limited may be members of the Teachers Pension Scheme,
administered by the Teachers Pension Agency. All other staff are included within the workplace pension
scheme. li provides teachers with delined benefils upon their retiremenl, and Educare Small School
Limited contributes towards the costs by making contributions based on a percentage of members,
pensionable salaries. In 2023124 the charity paid £1 1.250 (202212023 £9,113). The scheme is unfunded
being adminislered on a'pay as you go, basis by ihe Exchequer.
Although the scheme is unfunded, the TPA uses a notional fund as a basis for calculating the employer's
contribution rate paid by Educare Small School Limiled. However, it is not possible for the TPA to
identify the charity's share of the underlying liabilities in the scheme attributable to their employees.
Page 8

Educare Small School Limited
Notes to the FAnancial Statements
As at 31st July 2024
For the pU￿oSe of the Accounts, the scheme is therefore accounted for as a defined contribution scheme,
and the liabililies are nol included within Educare Small School Limited balances.
1.5. Deferred taxation
In view of the charitable status, the company has no liability for taxation.
1.6. Incoming resources
Fccs paid arc reLogynized in the financial statements in the year in which the related course will take place.
Donations arc recobynizcd at thc timc of reccipt. Donatcd facilities, that would nornially have to be paid
for, arc rccognizcd bascd on thc valuc of thcir contribution to thc charity (scc notc 1.7).
Resources expended
Rcsourccs cxpcndcd arc recognizcd in thc year in which they are incurrcd.
Govcrnancc costs arc thosc incurrcd in conncction with administration of the charity and compliance
with constitutional and statutory requirements.
1.8. Donated facilities
As stated in the Trustees, Report, the charity is provided with rent-free occupation of the school premises.
The Trustees, estimated value of this benefit, of £30.000 (2023 £30,000), is based on the rental value
as advised by commercial property consultants with regard to similar properties. This value is recognized
in the financial stateinents within incoming resources, and an equivalcnt charge is included within
premises costs.
1.9. Fixed Assets
Tangiblc fixed asscts are initially mcasured at cost and subsequently measured at cost or valuation, net
of depreciation and any impainnent losses.
Operating Surplus
Operating surplus is stated after charging..
2024
2023
Reporting accountants fees
1,650
1,800
1.650
1,800
Employees °
2024
2023
Employment costs
Social security
Other pension
151,253
7,357
11.250
157.723
10,648
9.113
169,860
177,484
The average number of employees during the year is 6.
No employees are paid in excess of £50,000.
Page 9

Educare Small School Limited
Notes to the FAnancial Statements
As at 31st July 2024
Trustees, emoluments
No Truslees received remuneration or reimbursement for expenses.
Pension costs
Contributions are made to an approved pension provider (Teachers Pensions) under a defined
contribution scheine, and (Nest) to cover the scheme under Workplace Pensions.
Fixed Assets
Plant
Computer
Total Asset
Opening Balance 0110812023
Additions in the period
Depreciation Charged
1,674
983
2,657
(1,674)
(748)
(2.422)
Net asset Value 3110712024
235
235
Asset purchased in the period relates to plant and equipment only.
Debtors
2024
2023
Trade debtors
Bad Debt Provision
Prepayments and accrued income
4,600
(784)
6,284
3,262
(1,500)
6,534
10,100
8,296
Creditors: amounts falling due
ithin one year
2024
2023
Trade Creditors
Paymcnts rcccivcd on account
Fee and registration deposits
PAYE,other taxes and social security
General fund raising and nursery grants
Accruals and deferred income
4,646
3,205
20,050
3,772
9,807
10,005
19,400
2,916
15,103
13,423
48,280
54,047
Page 10

Educare Small School Limited
Notes to the FAnancial Statements
As at 31st July 2024
Funds
Unrestricted Restricted
Funds
Funds
Total
At 1st August 2024
Income
Expenditure
149, 099
290,470
36,851
(284,972} (36,851)
149,099
327,321
{321,823)
At 3 1st July 2024
154,597
154,597
Unrestricted funds are the balance of funds available for the general use of the charity.
Sufficient funds are held, in an appropriate fomi, to enable each fund to be applied in accordance with
any restrictions.
Restricted funds: The restricted fund was in relalion lo the grant income received from the local authority
for the provision of childcare nursery places in the school and the corresponding spending is on teaching
costs.
10.
Analysis of net assets between funds
Unrestricted Restricted
Funds
Funds
Total
Fixed Assets
Debtors
Cash at bank and in hand
Current liabililies
235
10,100
192,542
(48,280)
235
10,100
192.542
(48,280)
154,597
154,597
ii.
Limited liability
The coinpany is limited by guarantee and does noi have a share capital. Each member undertakes to
contribute up to £1 in Ihe event of the company being wound up towards paymenl of debts incurred
whilc hc is a mcmbcr.
The requirements of the Charities Acts do not allow the distribution of a surplus on winding up to the
rnembers. Any such surplus must with the authority of the Charity Commissioners be paid either to
another approved registered charity or to the Charity Commission.
12.
Related Party Transactions
In accordance with the Charities SORP (FRS 102), there are no related paty transactions which require
disclosure.
Pagell