2024-12-31-accounts - Ladybird Pre-School Limited

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Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Registered number 04531247 Charity Registered number 1098690

Ladybird Pre-School Limited Company Limited By Guarantee

Report and Unaudited Accounts

31 December 2024

Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Ladybird Pre-School Limited Report and accounts Contents

	Page
Company information	1
Directors' report	2
Independent Examiner report	3
Income and expenditure account	4
Balance sheet	5
Notes to the accounts	6 - 8
Detailed income and expenditure account	9

Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Ladybird Pre-School Limited Company Information

Directors

Mrs Maria Ellen Matthews (appointed on 01 December 2016) Mrs Jayne Louisa Carpenter Mr Alan Woodley

Secretary

Mrs Jayne Louisa Carpenter

Accountants

Ridgefield Consulting Ltd 2 Hinksey Court Church Way Oxford Oxfordshire OX2 9SX

Bankers

TSB PO Box 373 Leeds LS14 9GQ

Registered office

Meadow View Harwell Didcot Oxfordshire OX11 6DW

Registered number

04531247

Charity registered number

1098690

Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Ladybird Pre-School Limited Registered number: 04531247 Directors' Report

The directors present their report and accounts for the year ended 31 December 2024.

Principal activities

The company's principal activity during the year continued to be enhancing the development and education of children under statutory school age.

Directors

The following persons served as directors during the year:

Mrs Maria Ellen Matthews (appointed on 01 December 2016) Mrs Jayne Louisa Carpenter

Mr Alan Woodley

Small company provisions

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

5/22/2025

This report was approved by the directors on …................ (date) and signed on their behalf.

Ms M Matthews Director

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Ladybird Pre-School Limited Accountants' Report

Independent Examiner's report to the trustees of Ladybird Pre-School Limited

I report on the accounts of the company for the year ended 31 December 2023, which are set out on pages 4 to 9.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

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
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 386 of the Companies Act 2006 and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities. have not been met or

(2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr Simon Thomas A.C.A.

Ridgefield Consulting Ltd 2 Hinksey Court Church Way Oxford Oxfordshire OX2 9SX

12 May 2025

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Ladybird Pre-School Limited Statement Of Financial Activity - Income & Expenditure Account as at 31 December 2024

Incoming Resources Fees Government funding and grants Fundraising and donations Interest receivable and bank incentives Other operating income Total Incoming Resources Resources Expended Expenditure on charitable activities Total Resources Expended Surplus for the year Total Funds Brought Forward Total Funds Carried Forward	Total £ 234,617 415,300 5,563 867 280 656,627 (542,997) (542,997) 113,630 156,298 269,928	Unrestricted £ 234,617 407,680 5,563 867 280 649,007 (537,942) (537,942) 111,065 156,298 267,363 2024	Restricted £ - 7,620 - - - 7,620 (5,055) (5,055) 2,565 - 2,565	2023 £ 233,805 280,216 119 734 - 514,874 (510,611) (510,611) 4,263 152,035 156,298

Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Ladybird Pre-School Limited	Ladybird Pre-School Limited
Registered number:		04531247
Balance Sheet
as at 31 December 2024
	Notes		2024		2023
			£		£
Fixed assets
Tangible assets	3		115,156		1,982
Current assets
Debtors	4	35,792		45,700
Cash at bank and in hand		122,041		118,780
Creditors: amounts falling due	Creditors: amounts falling due	157,833		164,480
within one year	5	(3,173)		(10,276)
Net current assets			154,660		154,204
Net assets			269,816		156,186
Reserves
Income and Expenditure Account			269,816		156,186
Retained reserves			269,816		156,186

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Ms M Matthews Director 5/22/2025 Approved by the trustees on ......................(date) and signed on their behalf.

Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Ladybird Pre-School Limited Notes to the Accounts for the year ended 31 December 2024

1 Accounting policies

Basis of preparation

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

Incoming resources

The Charity relies on three main sources of income which are fees from pre-school, donations and grants. Interest received is included when received.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Land and Buildings 21 years straight line Office Equipment 25% reducing balance

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2 Employees Average number of persons employed by the company	2024 Number 34	2023 Number 35

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Ladybird Pre-School Limited Notes to the Accounts for the year ended 31 December 2024

3 Tangible fixed assets

Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 4 Debtors Trade debtors Prepayments 5 Creditors: amounts falling due within one year Other taxes and social security costs	Land and buildings £ 133,075 98,151 231,226 133,075 7,728 140,803 90,423 -	Plant and machinery etc £ 31,315 24,912 56,227 29,333 2,161 31,494 24,733 1,982 2024 £ 33,000 2,792 35,792 2024 £ 3,173	Total £ 164,390 123,063 287,453 162,408 9,889 172,297 115,156 1,982 2023 £ 41,500 4,200 45,700 2023 £ 10,276

6 Other information

Ladybird Pre-School Limited is a private company limited by guarantee and incorporated in England. Its registered office is:

Meadow View

Harwell

Didcot Oxfordshire OX11 6DW

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Ladybird Pre-School Limited Notes to the Accounts for the year ended 31 December 2024

7 Ultimate controlling party

There is no controlling party.

The company is limited by guarantee and does not have a share capital, its members agreeing to contribute £10 each to the assets of the company in the event of it being wound up.

In the event of the company being wound up, any retained surplus shall not be payable to the members but must be transferred to an institution with similar objectives to the company.

Consequently, the accumulated surplus shown above does not constitute members' funds.

Docusign Envelope ID: 17A1A331-7A6E-4A79-9DAD-A698BCFFF814

Ladybird Pre-School Limited Detailed income and expenditure account for the year ended 31 December 2024

This schedule does not form part of the statutory accounts

Income Fees Government funding and grants Fundraising and donations Interest receivable and bank incentives Other operating income Support for Charitable activities Wages and salaries Toys, craft materials and consumables Employer's national insurance Staff training and welfare General administrative expenses: Telephone and fax Meals Insurance Salary - administrative Software Repairs and maintenance Depreciation Rent Rates Light and heat Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional Surplus for the year Premises costs:	Total £ 234,617 415,300 5,563 867 280 656,627 346,810 47,226 35,175 6,070 435,281 3,538 3,202 5,184 47,329 3,242 12,248 9,889 84,632 1,515 3,717 9,881 15,113 3,600 2,487 1,884 7,971 542,997 113,630	Unrestricted £ 234,617 407,680 5,563 867 280 649,007 346,810 42,171 35,175 6,070 430,226 3,538 3,202 5,184 47,329 3,242 12,248 9,889 84,632 1,515 3,717 9,881 15,113 3,600 2,487 1,884 7,971 537,942 111,065 2024	Restricted £ - 7,620 - - - 7,620 - 5,055 - - 5,055 - - - - - - - - - - - - - - - - 5,055 2,565	2023 £ 233,805 280,216 119 734 - 514,874 347,640 31,349 34,044 1,585 414,618 3,034 2,127 5,832 44,175 5,731 8,287 6,834 76,020 1,576 4,193 6,712 12,481 3,600 2,020 1,872 7,492 510,611 4,263