REGISTERED COMPANY NUMBER: 04879683 (England and Wales)
REGISTERED CHARITY NUMBER: 1101326
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
FOR
CLIFFE WOODS PRE-SCHOOL
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
CLIFFE WOODS PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
|
|
Page |
|
Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
|
3 |
|
Statement of Financial Activities |
|
4 |
|
Balance Sheet |
|
5 |
|
Notes to the Financial Statements |
6 |
to |
10 |
Detailed Statement of Financial Activities |
11 |
to |
12 |
CLIFFE WOODS PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31July2025.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Asperthecharity'sgoverningdocument,thecharity'sobjectsaretoenhancethedevelopmentandeducationof children
primarilyunderstatutoryschoolagebyencouragingparentstounderstandandprovidefortheneedsoftheir children
through community groups and by:
-Offeringappropriateplay,educationandcarefacilitiesandtrainingcourses,togetherwiththerightofparentsto take
responsibilityforandtobecomeinvolvedintheactivitiesofsuchgroups,ensuringthatsuchgroupsoffer opportunities
for all children whatever their race, culture, religion, means or ability;
-Encouragingthestudyoftheneedsofsuchchildrenandtheirfamiliesandpromotingpublicinterestinand recognition
of such needs;
- Instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
Significant activities
The main activity of the charity during the year was the provision of early years childcare.
Public benefit
TheTrusteeshavehaddueregardtotheCharityCommission'sguidanceonpublicbenefitwhensettingthe charity's
activities.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Wehave77childrenattendthepreschoolweekly.TheTrusteesareconfidentCliffeWoodsPre-schoolprovides good
qualitycareandeducationforpreschoolandafterschool.Thepre-schoolwasrated"Good"byanOfstedinspection in
June 2023.
FINANCIAL REVIEW
Reserves policy
The charity aims to hold a minimum of £30,000 as free reserves.
Going concern
The trustees currently have no concerns regarding the future of the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Allmembersareeligibletostandforelectiontobeatrustee.AttheAnnualGeneralMeeting,thenewelected members
oftheboardoftrusteeswillbethosecandidatesfromamongstthosehavingnotifiedtheirwillingnesstostand who
receive the highest number of votes from the members, up to a maximum of 12 elected trustees in total.
Organisational structure
Membership of the pre-school is divided into two kinds:
FamilyMembershipappliestoparentsorguardiansofallchildrenwhoattendanygrouprunbythepre-schoolwishing to
support the aims of the pre-school.
AffiliateMembershipisopentothoseindividuals,organisationsorotherbodiesinterestedinsupportingtheaimsof the
pre-school.
Page 1
CLIFFE WOODS PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
04879683 (England and Wales)
Registered Charity number
1101326
Registered office
Cliffe Woods Preschool
View Road
Cliffe Woods
Rochester
Kent
ME3 8UJ
Trustees
D A Buckle Chairman
Company Secretary
Mrs S K Dhillon
Independent Examiner
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
Approved by order of the board of trustees on 28 April 2026 and signed on its behalf by:
D A Buckle - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CLIFFE WOODS PRE-SCHOOL
Independent examiner's report to the trustees of Cliffe Woods Pre-school ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody.Ican confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheInstituteofCharteredAccountants in
England and Wales, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:
1. 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 records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts 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 and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Claire Ralph
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
28 April 2026
Page 3
CLIFFE WOODS PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Childcare sessions
313,172
Other trading activities
2
-
Investment income
3
-
Total
313,172
EXPENDITURE ON
Charitable activities
Childcare sessions
280,096
Other
-
Total
280,096
NET INCOME/(EXPENDITURE)
33,076
RECONCILIATION OF FUNDS
Total funds brought forward
221,631
TOTAL FUNDS CARRIED FORWARD
254,707 |
2024
Total
funds
£
296,383
1,280
8
297,671
303,924
1,689
305,613
(7,942)
229,573
221,631 |
|
|
The notes form part of these financial statements
Page 4
CLIFFE WOODS PRE-SCHOOL
BALANCE SHEET 31 JULY 2025
2025
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
169,238
CURRENT ASSETS
Debtors
10
12,043
Cash at bank
118,920
130,963
CREDITORS
Amounts falling due within one year
11
(45,494)
NET CURRENT ASSETS
85,469
TOTAL ASSETS LESS CURRENT LIABILITIES
254,707
NET ASSETS
254,707
FUNDS
12
Unrestricted funds
254,707
TOTAL FUNDS
254,707 |
2024
Total
funds
£
171,199
5,721
88,653
94,374
(43,942)
50,432
221,631
221,631
221,631
221,631 |
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 July 2025.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 July 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon28April2026and were
signed on its behalf by:
D A Buckle - Trustee
The notes form part of these financial statements
Page 5
CLIFFE WOODS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.
Fixtures and fittings- 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Government grants
Grant income is recognised using the accrual model in the period in which it becomes receivable.
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
|
|
2025 |
|
2024 |
|
£ |
|
£ |
Fundraising events |
|
- |
1,280 |
continued...
Page 6
CLIFFE WOODS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
3. INVESTMENT INCOME
|
2025 |
2024 |
|
£ |
£ |
Bank interest receivable |
- |
8 |
NET INCOME/(EXPENDITURE) |
|
|
Net income/(expenditure) is stated after charging/(crediting): |
|
|
|
2025 |
2024 |
|
£ |
£ |
Depreciation - owned assets |
2,766 |
4,098 |
Deficit on disposal of fixed assets |
- |
339 |
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31July2025norfortheyear ended
31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Charitable activities
Childcare sessions
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Childcare sessions
Other
Total
NET INCOME/(EXPENDITURE) |
2025
2024
16
15
Unrestricted
fund
£
296,383
1,280
8
297,671
303,924
1,689
305,613
(7,942) |
|
|
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 7
CLIFFE WOODS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
|
Unrestricted |
|
fund |
|
£ |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
229,573 |
TOTAL FUNDS CARRIED FORWARD |
221,631 |
8. INDEPENDENT EXAMINER'S FEE
Theaccountsincludeanaccrualof£1,950(2024:£1,800)forfeespayabletotheindependentexaminer in
respectoftheyearended31stJuly2025.£1,450ofthisrepresentsthecostofpreparingtheaccounts, while
£500 represents the Independent Examiners Fees.
9. TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS |
|
|
|
|
|
Fixtures |
|
|
Freehold |
and |
|
|
property |
fittings |
Totals |
|
£ |
£ |
£ |
COST |
|
|
|
At 1 August 2024 |
166,514 |
66,262 |
232,776 |
Additions |
- |
805 |
805 |
At 31 July 2025 |
166,514 |
67,067 |
233,581 |
DEPRECIATION |
|
|
|
At 1 August 2024 |
- |
61,577 |
61,577 |
Charge for year |
- |
2,766 |
2,766 |
At 31 July 2025 |
- |
64,343 |
64,343 |
NET BOOK VALUE |
|
|
|
At 31 July 2025 |
166,514 |
2,724 |
169,238 |
At 31 July 2024 |
166,514 |
4,685 |
171,199 |
DEBTORS |
|
|
|
|
|
2025 |
2024 |
|
|
£ |
£ |
Amounts falling due within one year: |
|
|
|
Trade debtors |
|
2,199 |
2,379 |
Prepayments |
|
4,195 |
758 |
|
|
6,394 |
3,137 |
Amounts falling due after more than one year: |
|
|
|
Other debtors |
|
5,649 |
2,584 |
Aggregate amounts |
|
12,043 |
5,721 |
10. DEBTORS
continued...
Page 8
CLIFFE WOODS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Wages and pension creditor
Other creditors
Accruals and deferred income |
2025
£
896
19,617
22,102
2,879
45,494 |
2024
£
2,313
17,620
22,127
1,882 |
|
|
43,942 |
12. MOVEMENT IN FUNDS
At 1.8.24
£
Unrestricted funds
General fund
221,631
TOTAL FUNDS
221,631
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
313,172
TOTAL FUNDS
313,172
Comparatives for movement in funds
At 1.8.23
£
Unrestricted funds
General fund
229,573
TOTAL FUNDS
229,573
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
297,671
TOTAL FUNDS
297,671 |
Net
movement
At
in funds
31.7.25
£
£
33,076
254,707
33,076
254,707
Resources
Movement
expended
in funds
£
£
(280,096)
33,076
(280,096)
33,076
Net
movement
At
in funds
31.7.24
£
£
(7,942)
221,631
(7,942)
221,631
Resources
Movement
expended
in funds
£
£
(305,613)
(7,942)
(305,613)
(7,942) |
At
31.7.25
£
254,707 |
|
|
254,707 |
|
|
(7,942) |
continued...
Page 9
CLIFFE WOODS PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.8.23
£
229,573
229,573 |
Net
movement
in funds
£
25,134
25,134 |
At
31.7.25
£
254,707 |
|
|
|
254,707 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
610,843
610,843 |
Resources
Movement
expended
in funds
£
£
(585,709)
25,134
(585,709)
25,134 |
Resources
Movement
expended
in funds
£
£
(585,709)
25,134
(585,709)
25,134 |
|
|
|
25,134 |
13. RELATED PARTY DISCLOSURES
There were no related party transaction in the year ended 31st July 2025 (2024 : £nil)
14. LEGAL INFORMATION
CliffeWoodsPre-Schoolisacharitablecompanylimitedbyguarantee,incorporatedinEnglandandWales. Its
registeredofficeandprincipalofficeisViewRoad,Rochester,Kent,ME38UJ.Furtherinformationabout the
charity's activities are included in the Trustees' Report.
Page 10
CLIFFE WOODS PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
INCOME AND ENDOWMENTS
Other trading activities
Fundraising events
Investment income
Bank interest receivable
Charitable activities
Fees
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Rates and water
Light and heat
Consumables
Photos, outings and events
Repairs and maintenance
Cleaning and caretaking
Staff training and welfare
Rent
Computer costs
Fixtures and fittings
Other
Loss on sale of tangible fixed assets
Loan interest
Support costs
Finance
Bank charges
Other
Insurance
Telephone
Postage and stationery
Sundries
Subscriptions
Payroll software and HR |
2025
£
-
-
313,172
313,172
225,965
4,925
3,358
2,915
3,473
14,463
309
1,204
1,378
1,791
4,010
472
2,766
267,029
-
-
-
206
1,341
1,953
832
228
3,394
2,029
9,777 |
2024
£
1,280
8
296,383 |
|
|
297,671
226,126
15,043
3,049
1,994
3,103
14,064
1,348
6,763
6,796
3,125
2,770
2,470
4,097 |
|
|
290,748
339
1,350 |
|
|
1,689
244
1,054
1,880
811
315
3,848
1,892 |
|
|
9,800 |
This page does not form part of the statutory financial statements
Page 11
CLIFFE WOODS PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
Other
Governance costs
Accountancy fees
Total resources expended
Net income/(expenditure) |
2025
£
3,084
280,096
33,076 |
2024
£
3,132
305,613
(7,942) |
|
|
|
This page does not form part of the statutory financial statements
Page 12