Charlty reglstratlon number 1100785
Company registratlon number 04737220 (England and Wales)
KITTENS PRESCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

KITTENS PRESCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
James Kirkby
Shirfey Speakman
Sharon Watts
Julie Bolton
Treasurer
James Kirkby
Chalr
Shirley Speakman
Charity number
1100785
Company number
04737220
Prfnclpal address
Veronica Street
Blackburn Road
Darwen
Lancashire
BB3 OAA
Reglstered offlce
Veronica Street
Blackburn Road
Darwen
Lancashire
BB3 OA4
Independent examlner
David Wood V4fjlson BA FCA
Hindle Jepson & Jennings Ltd
10 Borough Road
Damen
Lancashire
BB3 1PL
Bankers
Lloyds Bank plc
Church Street
Blackburn
Lancashire
BB2 1JQ

KirrENS PRESCHOOL
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial adivities
Balance sheet
Notes to the financial statements
6-15

KITTENS PRESCHOOL
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 JULY 2024
The trustees present their annual report and financial statements for the year ended 31 July 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts, 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 IFRS 102) (effective 1 January 2015)°
Objectlves and activities
The charity's objecls are to enhance the development and education of children primarily under statutory school age
by encouraging parents to understand and provide for the needs of their children through community groups and
by..
1) offering appropriate play facilities and training courses, together with the right of parents to take responsibility for
and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children
regardless of ra￿, culture, religion or means
2) encouraging the study of the needs of Such children and their families and promoting public interest in and
recognition of such needs in the local areas
3) instigating and adhering to and furthering the aim of the preschool learning alliance.
Public benefit
The trustees have paid due regard to guidance issued by the Charty Commission in deciding what activities the
charrty should undertake.
Achiev•ments and performance
Significant activities and achievements against objectives
The charity's income has decreased during the year and the costs have increased whlch has resulted In the funds
of the charity decreasing by £16,385. As at the balance sheet date the Charity had total funds of £63,877 (2023
£80,262).
Due to a number of factors, the difficult decision has been made to close Kittens Preschool from 18 July 2025.
Financial review
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to Gontinue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of resetves
has been maintained throughout the year.
Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee, incorporated as Kittens Preschool. The company is registered as
charity governed by its memorandum and articles of association.
The trustees, who are a150 the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were:
James Kirkby
Shirley Speakman
Sharon Watts
Julie Bolton

KITTENS PRESCHOOL
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Recniitmgnt and appointment of ttustees
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £1 in the event of a winding up.
The trustees. report was approved by the Board of Trustees.
James Kirkby
Trustee
6 Ma￿h 2025

KITTENS PRESCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KITTENS PRESCHOOL
I report to the trustees on my examination of the financial statements of Kittens Preschool (the tharity) for the year
ended 31 July 2024.
Responsibllities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are resF)onsible for the
preparation of the financial statements in accordance with the requirement5 of the Companies Act 20Cb (the 2006
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b)
of the 2011 Act.
Independent examlner's statement
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 386 of the 2006 Act- or
the fin8n¢ial statements do not accord with those records.. or
the financial statements do not comply with the accounting requirernents of section 396 of the 2006 Act other
than any requirement thal the accounts give a true and fair view which is not a matter considerecl as part of an
independent examination., or
the financial statements 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 accounts in accordance with the Financial Reporting Standard applicable in the UK an
Republic of Ireland IFRS 102).
I have no concerns and have come across no other matters in connedion with the examination to which attention
should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached.
Davld Wood Wllson BA FCA
Hindle Jepson & Jennings Ltd
10 Borough Road
Darwen
Lancashire
BB31PL
Dated.. 6 March 2025

KirrENS PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY2024
Unrestricted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Charitable activitie5
other trading activities
121,994
1,264
121,994
1,264
123,390
1,157
123,390
1.157
Total Income
123,258
123,258
124,547
124,547
Expenditure on:
Charitable activities
133,147
6,496
139,643
132,318
6,496
138,814
Total expenditure
133,147
6,496
139.643
132,318
6,496
138,814
Net expenditure and
vnovement in funds
(9,889)
(6,496)
(16,3851
(7,7711
(6,496)
(14,267)
Reconcillation of funds..
Fund balances at 1 August
2023
47,889
32.373
80,262
55,660
38,869
94,529
Fund balances at 31 July
2024
38,000
25,877
63,877
47,889
32,373
80,262
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activilies.

KITTENS PRESCHOOL
BALANCE SHEET
AS AT 31 JULY2024
2024
2023
Notes
Fixed assets
Tangible assets
11
36,479
45,025
Current assets
Debtors
Cash at bank and in hand
12
2,189
27,550
1,827
35,104
29,739
36,931
Creditors: amounts falling due withln
one year
13
(2,341)
(1,694)
Net current assets
27,398
35,237
Total assets less current liabilities
63,877
80,262
The funds of the charity
Restricted income funds
Unrestricted funds
15
16
25,877
38,000
32.373
47,889
63,877
80,262
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 July 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtsin an audit of its financial statements for the year in question in
accordance with section 478.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the trustees on 6 March 2025
Shirley Speakman
Trustee
Company registration number 04737220 (England and Vvales)

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JUL Y 2024
Accounting policies
Charlty Informatlon
Kittens Preschool is a private company limited by guarantee incorporated in England and Wales. The
registered office is Veronica Street, Blackburn Road, Da￿en, Lancashire, BB3 OA4.
1.1 Accountlng conventlon
The accounts have been prepared in accordance with the charity's governing document, the Companies Act
20C6 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accord8nce with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102)° (as amended for accounting periods commencing from 1 January 2016).
The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the
revaluation of freehold properties and to include investment properties and ￿rtain financial instruments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financi81 statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted fvnds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial ststements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferr81 of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as
contingent asset.
Income from trading activities is recognised on receipt.
Income from fund raising adivities is recognised on receipt.

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Accounting policies
{Contlnued)
1.5 Expendlture
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 economiG 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 dIr￿t costs and
shared costs, including support costs involved in undertaking each activty. Direct costs attributable to a single
activity are allocated diredly 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 are allocated on the portion of the asset's use.
Resources expended are allocated to the particular activity where the cost relates directly to that activity (in
accordance with the SORP). Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis conslstent with use of the resource.
Management and administration costs are those incurred in connection with administration of the charity and
compliance with constitutional and ststutory requirements.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Leasehold land and buildings
Fixtures and play equipment
Computers and offi.￿ equipment
Straight line over 25 years
Straight Line over 4 years
Straight line over 3 years
The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impalrment of fixed assets
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indration
exists. the recoverable amount of the asset is estimated in order to determlne the extent of the impairment
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Accountlng pollcies
{Continued)
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial in5trument5.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounls presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction pri￿ including transaction costs and are subsequently carried at arnortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transath'on is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is rneasured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using th8 effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary Course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Temiination benefils are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit sGhemes are charged as an expense as they fall due.

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Critical accounting estimates and Judgements
In the application of the charty's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and li8bilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Charitable activitles
Charltable
activities
2024
Charltable
activities
2023
Preschool fees
other sundry income
120,840
1,154
122,816
574
121,994
123,390
Income from other tradlng actlvltles
Unrestricted Unrestrlcted
funds
funds
2024
2023
Fundraising events
1,264
1,157

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
6 Charltable actlvltles
Cost of
Cost of
Generating Generating
Funds
Funds
2024
2023
Staff costs
Depreciation and impairment
Other costs
Food and consumables
Toys, art and activity materials
Cleaning and waste disposal
Repairs and maintenance
104,933
8,546
716
1,095
2,366
1,675
2,113
107.439
8,779
169
449
2,921
1.601
2,647
F If
Printing, postage and stationery
Telephone and internet charges
Leasing of office equipment
General expenses
Rent payable
Rates and water
Computer expenses
Light and heat
1.081
1,093
689
841
2,000
2,696
1,910
3,802
578
1,079
689
1,114
2,000
1,842
1,204
2.594
135,556
135,105
Share of governance costs (see note 6>
4,087
3,709
139,643
138,814
Analysls by fund
Unrestricted funds- general
Restricted funds
133,147
6,496
132,318
6,496
139,643
138,814
For the year ended 31 July 2023
Unrestricted funds - general
Restricted funds
132,318
6,496
138,814
Support costs allocated to activities
Charitable
activities
2024
Total
2023
Basls of allocation
Governance
4,087
3,709
10-

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2024
Support costs allocated to actlvltles
{Contlnued)
2024
2023
Governance costs comprise:
Accountancy
Insurance
Bank charges
Subscriptions
Courses and Staff training
1,483
2,267
92
159
86
1,393
2,040
103
173
4,087
3,709
Net movement In funds
2024
2023
The net movement in funds is stat8d after chargingl{crediting)'.
Depreciation of owned tangible fixed assets
8,546
8,779
Trustees
None of the Irustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year,
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
Other pension costs
100,689
4,244
103.072
4,367
104,933
107,439
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11

KirrENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
11 Tanglble fixed assets
Lèasehold Flxtures and
land and
play
buildings
equipment
Computèrs
and offlce
equipment
Totsl
Cost
Al 1 August 2023
199,951
60,904
11,788
272,643
At 31 July 2024
199,951
60,904
11,788
272,643
Depreciation and Impairment
At 1 August 2023
Depreciation charged in the year
155,504
7,997
60,330
549
11,784
227,618
8,546
At 31 July 2024
163,501
60,879
11.784
236,164
Carrylng amount
At 31 July 2024
36,450
25
36,479
At 31 July 2023
44,447
574
45,025
12 Debtors
2024
2023
Amounts falling due within one year:
Prepayments and accrued income
2,189
1,827
13 Creditors: amounts falling due within one year
2024
2023
Olher taxation and social security
Trade creditors
Accruals and deferred income
730
244
46
1,404
1,611
2,341
1,694
14 Retirement benefit schemes
2024
2023
Defined contribution Schemes
Charge to profit or loss in respect of defined contribution schemes
4,244
4,367
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
12

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2024
15 Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At q August
2023
Resources
expended
At31 July
2024
Restricted fund
32,373
(6,496)
25,877
Previous year:
At 1 August
2022
Resources
expended
At 31 July
2023
Restricted fund
38,869
(6,496}
32,373
16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 August
2023
Incomlng
resources
Resources
expended
At 31 July
2024
General funds
47,889
123,258
{133,147)
38,000
Previous year:
At 1 August
2022
Incoming
resources
Resources
expended
At 31 July
2023
General funds
55.660
124,547
1132,318)
47,889
17 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 July 2024:
Tangible assets
Current assetsl(liabililiesl
10,602
27.398
25,877
36,479
27,398
38,000
25,877
63,877
13-

KIThENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2024
17 Analysis of net assets between funds
(Contlnued)
Unrestricted
funds
2023
Restricted
funds
2023
Totsl
2023
At 31 July 2023:
Tangible assets
Current assetsl(liabilities)
12,652
35,237
32,373
45,025
35,237
47.889
32.373
80,262
14-

KITTENS PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 JUL Y 2024
18 Operatlng lease commltments
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2024
2023
Within one year
BetW8en two and five years
2,000
5,500
2,000
7,500
7,500
9.500
19 Rolated party transactions
There were no disclosable related party transactions during the year (2023 - none).
15-