Cornpany re8i8tration llwnber. 04941788
Charity r¢gistr81ion number.. 1103294
Fishbourne Pre-school Limited
(A limii¢d by share c4)Ats
Re￿rt and Fin￿1￿1 SthtemeDts
for the YeaT Ended 31 Auwt 2025
MMO Limited
Ch&rfered Accountants 8TrJ Stawt(ry AuditOTS
Wellesley Howe
204 LoD(knn Road
Watrrlooville
Hamp5hir¢
P07 7AN

hbourne Pr￿h0o1 Llmited
Contents
Reference and Adminisb¥tive Detsils
TnLSted Report
2to6
Independent Examinerfs R¢wt
Statement of FiDwKial Adivities
8t09
Bala￿¢ Sheet
10
Notes to the Financial Statements
11 to 19

Fiskbourne Prfr&hool LIll￿ted
Reference and AdD￿nIStratIVe Detalls
sc￿etary
K L Wiltsbire
ChArlty Rezlstr*tlon
1103294
Cotllpany Re￿lIratIo￿ Nurober 04941788
Th¢ is Inco[￿ra￿d in EDglatKI.
FisbknwTre Prtrscl￿I Ltd 48 BlackTrK)y Lan¢
Fishbourne
Chichester
West Sussex
Reqlstered Ollke
P018 8BE
llldepeDdeDt ￿*￿Iner
MMO Limitrd
Cljarteted Accountants aDJ start￿ory AuditQfS
Welleslty House
21M Ro
Wat¢rlooville
P07 7AN
Ae¢DuDtsnts
MMO Limitrd
Wellesley House
204 London Road
Wawlooville
Ham￿h1[e
P07 7AN

Ishbourne Pre-school LIll￿ted
Trustees, Report
Tr￿Ste¢S Ind offleers
Th¢ trwie¢s a￿￿ officers serving during tr* year aod siD¢¢ the year ¢NI #s follows..
TTUSttts.'
L O Oliver
K Gray {appoioted 2 SepteJrtKr 2024)
S Mcl&u8blin
L Massey (r￿j￿Ra 9 O¢toiw 2024)
R B¢rry
B suthe￿ (apP)Illt￿ 18 September 2024)
K L Wiltshire
Statemettt of trust￿, rWwts￿b1m1￿•
The trustees Iwho are also the direcws of Fisht&￿ Prfr&lwl Lijnited for the pwposes of company law) are
responsible for prepariD8 the trusttts, resK)rt aTrJ the fin4￿1&1 Statem￿ in accordance with applicabl¢ law JTKI
United Kingdom Accounting Ststyjatds (UDited KiD8th)m Geth¢rnlly Accepied AcLounting Practice), including FRS
102"Th¢ Financial Rep)rtin8 Standard applicable in the UK 4T¥1 Repthlic of Irela￿1..
Company law requires the trustees lo prepar¢ fin￿￿la1 statenKDts for each fiDarKial year. Under compatLy law the
tnjstees M￿81 not approve the financial 8ta*uKnts they are satisfied that they give Y4 And fair view of (he
stale of affairs of the charitsbl¢ ￿rnpanY and of th¢ iwJmin8 resources and application of rcsource4 including its
income and expetyJ1tu￿. of the clwitsbk for wlod. In preparin8 these finan¢ial staten*nts, the
tru5t¢e% ate required 10:
select suitable accouDting policia and 4)ply them ¢oosi#*.
observe the methods and priwipl¢s in the Chorits&s SORP.
stale whether applicable accountin8 StandaTth, couyising FRS 102 bave been followt4 subjecl to any material
departures disclosed and explai[￿d in the fiDwial stat￿￿￿. and
prepare the fina￿la1 slat¢m¢nts on th¢ going cotK¢rn bosis wdess it is lnapW￿l¢ to presume that t&e
eh8ritable company will continue in busin￿.
The tn]stee5 ar¢ resporffjible for keepitig pr(fj)ttaee￿￿1tig reco￿ that ￿ di￿105¢ with reJs1)nable accU￿¢Y al any
lime the fitwjcial w)sitioth of the eTrwitabk company enEbJe them to ensur¢ thai th¢ fina￿181 ststements comply
with the Companies Act 2006. They are also resp)A%ibk for s&fe￿9rding th¢ 8s5¢ts of the ¢hJritable company Bod
hence for lakill8 reasowble • for the prtvetitTh atsl ddettion of frawl and other irre8ulariti¢s.
The t￿￿te¢S are r¢5ponsible for the maintro0￿ atml inwiry of the Co￿o￿t¢ and fillawi￿ inforn)ation included on
th¢ charitsble compan￿5 web5it¢. L£gi$18tion 8overning the prePa￿loD and dis5¢minaUon of fiTwioial ststements
may differ from legislation in other jurisdiciiotts.
Pa8e 2

Slsh1￿￿rne Prts&hool Limited
Trustees, Report
hool L
-Trn
Th¢ dir¢¢tors atyj tru8te¢s pr¢s¢nt theirre￿I finso¢io1 for the year 31 AuguH 2025.
The accounts Imve been preparal in aCcOrda￿e with the xcounting ￿11¢1¢5 set out in rnte l to thc acryjwits ODd
comply with the charity's 8overniDg document and applicable law and the requiTwnents of the Statement of
Kecommended Practice. -Accounting and Reporting by awities" 2015 and had regard to guidance
published by the Cl)arity Conmnission on public benefiL Directo￿.
The list of dI￿t0￿ is shown ort P4g¢ one ￿l¢b indicat¢8 when offi¢e h£s bets) beld.
DiTectors' interests. The di￿¢￿Ts are guarant0￿ of the c4)nwy. The al￿v￿1 of eath guaT8Dt¢e 1$ £l.IH).
The directors aTe responsible for PTepariDg th Dir￿tOrS. awj Tn￿e¢s, ret￿ aThJ th¢ f￿8￿¢141 ststements in
accordance with applicable law aDJ regulation. Corwy law r¢quir¢$ the diredors and tyste¢s to prepare fman¢ial
ststements for each financial year. that law the directors have elected to prepare th¢ r)nan¢iJl styt¢m¢nts in
aCCordat￿e with United Kll￿d0M GeDmlty Accepted AcCow1ti￿ Practice (United Kingdom A¢¢ounting Standard8
aThJ applicable law).
Under cowy law the directors mu&* not wrov¢ th¢ fitwKial 5f¥tnM)t unless he is satisfied that they give a true
and fair view of ¢h¢ slate of affaiT5 of the wmp4ny of th¢ profit or loss of the company for that period. In
preparing thos¢ ruW￿la1 the dire¢tOT5 4nd tryste¢5 ffquired to: select suitable accounting policies
and then apply them ¢onsistendy' mak¢ J￿1gements and ¢#imat¢s that are reasonable and prude￿ prepare the
fmancial stat¢rn¢nts on ¢h¢ going con￿ll basts uni¢s5 it is inlppropriatr ￿ preswne that the company will continue
in busin¢&s. Th¢ directOT5 and tn]5ttts 4r¢ respoLsibk fw ke¢piD8 pr(4)er accounting records that are sufficient 10
show atmj ¢xplaiD the c(mwy's ITrDsa￿ttS grxl di￿1(￿ with reasonknk accurdcy at any titne the fuw)cial
position of the cornpany aud enabl¢ them to that the ruw￿1￿1 5tstements comply with the Companies Act
21YJ6. Th¢y are also T¢SW)nsibk for safe￿rdIng th¢ ¥5s#s of &)mrAny and he￿e for lakmg reAsonable steps for
the prevention and detection of fraud and other itregulariti¢&
The PrfrSCh￿j cutTently employs a B￿knesS Atthnink￿r to oversee many of the businw.r¢lat¢d adiviti&%
including knk-kwiD& payToII aNI p¢rx)nnel. Governing documen¢.
The ¢ornpaDy eStabiishEd und¢r ￿l¢b established the objects and ￿werS of the
clwitable company athl is governed its A)trl&s of A$s(KI￿1￿ incorporated 21 July 2(￿.
Th¢ Pr￿SchOol is PTimarily in opa*ion to enh*w¢ th¢ d¢v¢lopn*nt and ed￿￿tion of children under statutory
school age. Furthennore. it is th¢re to enable par¢nts and ¢wrer5 to understatMI atyj provide for the needs of their
childr¢n throu8h using this cotrllnurrity gmup io: offer 4)w(yiate play facilities a￿1 trainin8 coll￿eS. together with
the right of parent￿Car¢rs to tsk¢ r¢5POtt8ibility for and to bxome involved in 811 activities of the group Report
encourdg¢ the St￿lY of the n¢¢ds of suth ebiidren and tl*ir f¥mili¢4 promoting publio interem in and reco8llition of
such needs in the local area. inslig8te arrfl adher¢ PTiDJ8ry ￿ljectiveS of PrtrsCh￿)j Ltarniti8 Alliance.
The ov¢r811 d)j¢¢tiv¢s of FIshE￿￿me Pr¢-Scknol aye:
P¥F3

hbourne Pr￿ScIN￿￿1 Limited
Trustees. Report
To ¢pb4n¢¢ & develop￿￿1 ￿￿1 <d￿￿tiOn of childmh SCI￿1 age in a paTent.involYin& cornmunity.bawl
group, thri)ugh thr E.Y.F.S. To providE a safe, sectsye and stinwlating environment which offers a ratsg¢ of
hall¢JJging and w¢ll-strurtuted ¢xp¢ri¢tK¢5 bwd OD the needs of youn8 children. To enable children to leaTn and
d¢Yelop skills allityd¢5 and wid¢T5tJndin8 which are appr0pM￿ to their slage of development. To create art
atmosphere in which ¢hildr¢n ar¢ rnotivat¢d io lea¥n. lo f￿1 valued aThJ confthm. to become ind¢pcndent and to
sooiali5e wilh oth¢TS. To eTr5ur¢ that all children bave equal acce￿ to the curriculum. To eDable all children to rnake
progr¢ss acwTding to theiT d¢v¢lopiag Jbilitie& irresp￿ve of tbeir geDJer, ethnic. reli8ious, or swial bAckground
or additior￿1 support n¢ed5. To valu¢ Jll parents I carer3 85 pttTts￿ in the educatiOD of their children. These
objectives meet with the needs of providing publi¢ ben¢fiL through provision of pre4cknI education within the
l¢xal community. The total estimated thai TTw¢ees ￿n￿nit to thr runtiing of the Pre-Scly)ol is approximately
0.5 full lime equivalent (where I full lim¢ equivalent is b￿( on pre4cIKsoI openin8 hours)
Fishbourne Pre-school is Ir￿ated near the Fisht￿ Playing Fields in Bl4ckboy La￿. near Chichester. West
su￿. It was founded ID 1986 and has been in a purpostrbuilt building since 20tKJ. ThE Pre-school provides a
brighL ￿l¢Olning and stimulating ￿VirO￿n￿l wtth a wide range of high*dity r¢sQW¢¢5.
#n art attd eraft area for￿1￿￿￿& play dougi clay. junk wM)delliDg atKI
a bwk corner, a writing and drawin8 WrnET.
a role play Area wilh dress up clothe
tloor spac¢ and tsble tops for comtn￿li0
small WOTld play. puzzles and ga
# quiet sensory r(M)m
Outside thett i&
a mud kitehe
a sand and wa*r tray
Sand pit
an e￿lOSed water butt
raised flower and vegetsble
Good u5¢ is also mjde of the *lj%ent playitig field&
The Pre-school provides dayt&me care for cbildren J8ryJ t￿) a half Ye￿ to five years during term time (8.1)O am
to 4.00pm). Terni dates and LNSET days are ¢lK)5en as wropriat and sometirnes alwd with those ai Fishbourn¢
Churcb of England Prinw Scbool. with whom the Pr￿s¢}￿l bas 5tr0n8 Its￿s. There are M n￿re than 26 children
at each stssiort (a session is 3 knurs IoD& either in the or aftErnoo￿ with shorter early drop off and late
pi¢kup se8siofjs •vailable).
$¢4

bbourne Pre-scknl LIll￿ted
Trustee5' Report
Tbe pr￿SChool is a Tegi$tered itKOr￿￿1td nowfit-wking ¢lwity run by aD electrd Managemenl Committee.
which is governed by a Memorandum and Anicles of Awiation. The Committre c()nsists of Committee Officers
(Chair. TreasureT and Secretary). elected Membct5 4T￿ ¢(wd Members. Each Committee Member is a Company
Director and Charity Tnjstee. The Comminee c(XLSiSts of ttot less thgn hvo and not more than nin¢ Mcmbers with
not less than 61M of the Conmnitttt Membets FKitig p8r¢nts I car¢r5 of childr¢n cwrently attending th¢ Pre-school.
All CoJnmitt¢¢ MembeTh are volunlea5. New Coftynittee Members invited to attetrj a Committee meeting the
temi befoTe joiuing the Committee a￿1 prior to their f(Km31 appointirrt they are prnvided with copies of th¢
following docUn￿nIs. _
Welcome to Fisbtrfwrne Pr￿se1￿1 docull
M¢moTaNlum atKI Articles of Associkn {GoVerna￿t Docu￿) FinwKial Accounts
CC60 Tr Halknwk8 of a Well-Rwi Clwiry
CC8 Internal Finartial Controls for awities
CC31CC3(a) The Es5eDtial Tn￿Ce & The EMrtial Tn￿¢e- Guide CCIO Hallma￿& of Att Effective Clwity.
The Malla8ement Cotnmittee is r¢4msil)le for th¢ overnll Jnanagellxrt of the Pre￿chOOl. The MaDager is
responsible for the curriculum and day-to day ruttDing of the Pre-SclN)ol. The BusiDe5s AdministratOT is reswnsible
for NÈJning the business (P8yToII. p¢rsonD¢I and iKN)k-keepin￿ aryj liaises ck)5¢1y with the stsff aNI Management
Committee.
The Annual G¢neral Meetin8 is nornmlly held during ￿ 9Jrrn￿ m and open meeiings are beld every terni 10
which all parents I carers are encouY88ed to atte￿J. The P￿sCh￿l is regiskred with Ofsred and with the West
Suss¢x Early Chitdbood Service (ECS). It is akn registered to receive Free fi￿diti8 from West Sussex
CouDty COU￿11 and 15 a tneth of the Pte-SclKK)l Allia￿e.
DeeisiotLS taken at Committee Meetitigs ￿ d#¢T[ri￿ by a simpk majority of the vot¢5 cast at the meetin8. Th¢
commit￿ cominues io Ide￿ify a￿S at risk to T*thich the ¢l￿rity As exrrf>sed and have implemented p)li¢ies at
procedures to miii8a* sucb risk4 e.& the Ftts POI￿y.
A¢h1evffl￿Dts and perfonD4Dce
The following key achtevements for the 202&2025 acthic yeor were:
Ellsuring heal¢hy futUT¢ Waitin8 Lists to 2026.
Continuing the use of the invoicJn8 syskm ￿ Stre4M￿ ￿sineSS proce&$4 ￿llising the P8rent8 Portal. so that
parents can view it)fornMiion ￿ld for their Chil￿ ittclwjing detsil4 invoices issued a￿1 outstatKlin8
balances.
Or8anisin8 fillKITaising x¢ivitie5 where w￿lble.
Encouraging and supporting stsff professional developn
Reviewing aryi uplilb'ng Stsff ¥DnuJi 5alori¢s.
Continuin8 a rwiar newsldtsr and enuil com0m￿Catiolls with parents.

Ishbourne Pre-school Llmlted
TThgteu' Report
Continuing the re8ular 'LAst wttk At Prc-srlwl. itiforn*tiort letter mi]able in iK&th paper foTmai and on o
websiie.
Identifytn8 and appoiDling n¢w Tn￿leeS to join the Mawnt Committee. Continuirtg to gjpport
'Cbil<lren-In-Need' 'Crackuiacks' to ensure children are awar¢ of the work of ¢hariti¢s ￿nd of
individua15 less fortunate than themselve&
Continuing to build litiks with local s¢lKK)l& part• Fishi￿￿0¢ C of E Primary ￿1￿1. to ayd snwoth transition
from Pre-school to ￿IK)￿l. FOT ¢uuwl¢; 4n¢nding the Primary ￿h0o1 Nativity Play. a5SiStance forn] yT5 wilh our
SpoTts Day. both Pr¢-Sthx)1 stsff awj childT¢n *terK￿ at SUTDrner Teddy Bears Picnio the sclb)ol fete ond other
transition mttiing5.
PI*DS for Futur¢ Ptrlods
Sp¢cifi¢ obj¢ctive5 for the 2025r2026 rudemic yrar are Is follow&"
To continue to welcome the new chIkth￿ i pal￿ts at bewi￿ of t¢rni.
To coniinue to research possible grants attd fill￿￿]08 available to help with the nllmtn8 of the pre4chool and possible
Review and eontrol all fIna￿¢S on a t￿M￿Y4e￿n 5¢ekiDg ¢(￿￿￿ffiCie￿CIcS where praclicable.
To creale a PTe•Sch¢)ol Development Plan look at oew way¥ of ensuring continued business viability for the
To reenJAi parents to the Mattagem￿t Committee to rwlace those plaDDin8 kn leave at the end of the 202512026
acadetnie year.
To Seek f¢¢dback from parents abLXrt the Pr￿￿1￿)01 a￿1 eKourw their involvemenL
To ensure the Pre-school #nd its Staff is effectively tnsD4gryJ aNI eDsure stsff are enwlnged to tt¢hiev¢ tbeir
pokntial. Aciively el￿O￿￿8e sthff w ¢ontinue th¢it profe&8ioDal pro￿.
To support stsff with their continuin8 professional developmettt in 202512026 such &8 support to attend confEr¢nces,
completion of firther training cows¢s. To continue lo identify and use new resourc￿. to enha￿t children's learning
experiences. Continue to build ljnks with h)cal sclh)ol& parricularty Fishbo￿ C of E PrAn)ary SCI￿11 to aid snb)oth
transition from Pre-scknl to School.
. and SI￿￿d on its behalf by:
Tn￿tee
PaF6

FIshI￿llrne Pre-school Llmlted
Independent Eiarniner'$ Report lo the trnstees of Flshbourne Pre-SelHbol Limited ('Iht
Company,)
I report io the chariry trustets ott my exan}ir￿ of the aCr￿unts of the Cojrgany for the ye4T ended 31 Augus1
2025.
Respon8lbllltles and bxds of report
As the charity's twsttts of the Company (and also its directoTs for the purwse$ of compaDy law) you are
respor￿1bIe for the prep8Tation of the accounts itt accord￿￿ th the requirements of Companies Act 2006 ('th¢
2006 Act,).
Having satisfied myself that the acc(rtllts of th¢ Cowy are Th)t fftiuirnl to be audited utyJ¢r Part 16 of the 2006
Aet and are eligible for indepelldeDt examinatio￿ l Tep(rft in respect of my ¢xamination of your ¢haTity's accounts as
carried out under section 145 of the ChaTiti¢s Act 2011 ('th¢ 201 l A¢t'). Jn (¥rryiDg out my examinalion I have
followed the Directions wven by the Charity Conynission se￿10￿ 145(5)(b) of the 2011 Act.
Independent eL9mlner's ￿lIen￿llt
I have completed my exami￿ttOrn I confirm that ￿ve come to tny attention in CODt*Clion with the
examination giviDg me ￿v5¢ to believe:
l. accounling records were not kw in rvspwt of FiSlA￿￿ Pre-Sclb)ol Limitrd as Tequire4J by se¢¢iorn 380 of
the 2￿0 ACL or
2. the accounts do not acwrd Thith those records: or
3. the accounts do tt(x con¥ly with the accouTrtin8 TequireD)eDts of s¢diort 396 Of the 2006 Act other than any
requirement thai the accouttts give a 'tn% atMI fair view whicb is ￿t a matter considered as part of an
irtdependent exami￿1100 or
4. the accout￿ bave not beeD prepartyj in #¢COrd￿ wi¢h the methods and principles of th¢ Strtement of
Reeommended Praaice ftir Accouniing I￿1 rewning by tharitie5 lapplicablE to charities preparing th¢ir
accounts in accordance with the FinaTKial R¢wK¢ing StswJ•td applicable in the UK and Rqyublic of Irelattd
(FRS 1021].
I have no eoncenLs And have come across no other mallers in Contwtion with the examination to which attention
skK>uld ￿ drawn in this rewrt in orderkn erAble a PTOPU w¥je￿￿8 of the accounts to be reached.
Mrs Gillian Mclntosh
ICAEW
Well¢sl¢y Hous¢
204 tA￿dOn Roid
Wat¢rlooville
Hampshire
P07 7AN
P88¢ 7

ststemenl of Flnancial Aetivities for the Year Ended 31 August 2025
(Includlng In¢ome and Expenditsre Aeeount and St8ttment of Total Re¢ogni$ed Calns and
Losses)
Uxwtrleted
funds
Tot*1
202S
Note
Ineome **d EttdowmeDts frnm:
ChaTitable activities
Investment inwme
155.397
1231
155J97
1231
Totsl inco
156.628
156,628
Expendltwre on:
Raising funds
Charitsble acliviti¢s
118
171.657
171,657
Total expertditiwe
Net expenditUT¢
(171,539
{171.539
14.911
14.911
Net mov¢men¢ in fiThJs
(14.911)
{14,911)
ReconelM*tlo• of fu*d8
Totsl fiThJs brou8bt forward
Totol fimds carried forward
109238
109.238
94J27
Uorestricled
94,327
Tot*1
2024
Note
Incomo and EDdowmemts frou
Charitsble activkties
Investmetrt
170.754
2263
170.754
2263
Totsl iN)m¢
173.017
173.017
ExpeDdlture •n:
Raising funds
Ctrwitable activiti¢S
176.080
(176.080
Total expendity
Net expenditur
{176.076)
(176,076}
(3.059
3,059
Net movem¢nt in fillMIs
13,059)
(3.059)
R¢e•n¢lll•tlon of lunds
Totsl funds bTOU8ht forword
Totsl fimds carried fotiwd
112297
112.297
109238
109.238
The tM)tes on pages I I to 19 forni an intwal putof th¢5¢ fillaT￿la7 stateme￿&

Flshbourne Pr￿￿knO01 Limited
ststemeDt of Financial Acbvities for the Year Ended 31 August 2025
Uncluding Income and Expendlthre A¢¢ouut and StateD￿nt of Tolal Re¢ognised Galns and
Losses)
All of th¢ ¢harity'$ wiviti¢S derive from CQWinutng op¢r*i(m duritig th¢ I1￿C pericwts.
The funds breakdown for 2024 is shown in Th)te I l.
The notss on pa8e5 1 I to 19 fonn ao iDte8rn1 part of tl*se finoncial sthtements.
Page 9

Flshbourne Pre&hool Limited
(Registration number IM941788)
Balance Sheet #s At 31 August 2025
2025
2024
Flxed *s8ets
Tangible &ssets
19.740
26329
CurreD¢ •ssets
Debtors
Casb at bank a￿1 ill bATrJ
1.423
83,740
1,423
92,065
85.163
93.488
Credltors: Amounts falkng due wlthlm one y**r
10
1057
10,579
Net CWTr¢nt as*¢ts
74,587
82.909
Net
94,327
109.238
FuDd¥ of ¢ht ¢h#rlty:
Unrestrlcted
UDrestri¢ted funds
94.327
109238
Tothl fuDds
94,327
109238
F¢)r the financial year C￿1]￿8 31 AU￿ 2025 th¢ Cknity was enthled w exemption from audit wid¢r section 477 of
th¢ Companies Act 2(X16 retsting to small coyi
DirectoiB' responsibilities:
Tl)e members have not required the thrity to ¥n audit of its accounts for the year iti questton in
aceordance with section 476: and
The directors a¢knowledgc thtir r￿￿L$1b1littl8 for corrylyin8 th¢ rEquiren￿ll1$ of the Act with respec¢ ¢0
accountirs recorth the preparntion of
and $i8Ded oll their beljalf by..
RBe
TnIs￿e
The notes on pages I I to 19 fomi an int¢wal part of these fiDancial state1￿.
Page 10

Flshbourne Pre-school Llmlted
Notes lo the Flnandal Statements for Ihe Year Ended 31 August 2025
I Charlty st*tus
The chariry is limited by slwe capital, incory*￿ in England.
The addTess of its regtstered office is:
FISht￿me Pre•School Ltd 48 BlacktK)y Lane
FishE￿rne
Chichester
Wesi Sussex
P018 8BE
2 Aeeounll•g p￿￿¢%
Summary rfslgDlfle4ot 8etouDti•g polltlts aAd key #ttoumdng estIll￿te5
The principal 8W)UDting policies applied in the Preparation of these fu￿￿1￿1 statatYDts set out below. These
policies have been CQDSiStentiy applied to all the ￿ F&esented. unless othmvise stst¢d.
Statement of eompll•Trce
The flnaneial #atements httve been pwar*J in XCOr￿ with Acc(Kmling awl Reporting by Chariiies: Sthtement
of Rrfommer¥]¢d Prnctic¢ (applicabie to charities prepry their accounts in xcordwK¢ with the Financial
R¢porting S￿￿1￿rd applicable in the UK and Republic of Irelaryj (FRS 102)) (Issu￿ in October 2019) - (Charities
SORP {FRS 102)), thc Financial Re￿I]D8 SthThJard applicable in the UK 4NI R¢publi¢ of Irelalld (FRS 102) and
the Compgnie5 Ad 2006.
Basls ofprep*r*lfion
Fishbourn¢ Pre-Sc1K￿l Limite4J m¢cts the defin￿0￿ of ¥ pthli¢ btLefit entity under FRS 102. Assets 8nd liabilities
are initially recognised at bists￿l CO￿ or value unlets otherwise ststed in the relevant accounting
policy nole&
G•lu8 ¢Me¢rn
The tn￿¢¢5 Consider that there are IDateri￿ ur&￿ta￿ #IM)Ut the charity's ability to continue a8 a going
¢on¢¢m nor any significant areas of uncertainty tbat affeci the ¢￿]D8 V41uE of assets beld by the charity.
Income and endowtneDts
Dividen(L% are rttogtiised ottce the dividend bos be￿ declared and notification been r¢ceiv¢d of the dividend

Flshbollrne Prtr&h4)ol Limited
Notes to the Flnandal Statsments for the YeAr Ended 31 August 2025
Expendlthre
All eX￿nd1￿]re is reco8Dised 0￿C there is a kgal or ernStr￿tive obligation io that expe￿Ilture. it is probable
settlemcnt is required 8t￿ the amount can be rneas￿ re]itibly. All (x)sts are all￿ted to tbe applicable exp¢ndilure
h¢adiog that a88reg8te similar costs to that category. Whuc costs cattnot be dRrethty atttibuted to particular headings
th¢y knv¢ be¢n allLKaied on a basis consistent with the use of resources. with centsal staff costs allocated on the
basis of time sp¢nL and qkprea'ation ct￿se$ alloca*d on the wtion of the ￿et'S ￿Se. ot￿ support costs are
all￿ted based oo th¢ Spr￿ of 5tAff costs.
IslMgf#nds
These aTe costs incurred in attrxting voluntary irK¥Jme. the of inVeSts￿nts and those imned in
trading activities that raise fun&*
ChaAthble achlvltles
Charitsble expenditUTe cornprises those costs itKusred by th¢ charity in the delivery of its activities and seThices fol
its beneficiarie& It includes both costs caD be allwa¢ed directly to wcb activities and those ¢ost$ of an indir¢¢i
nature necessary to support them.
T*xation
The charity is eonsidered to the teth set oul in I Scbcduk 6 of the Finance Act 2010 and therefore it
meets the deflniiion of a charitsble company for UK CO￿[#tiOn tLX PUTposes. AccoTdingly. th¢ charity 1$ poientiajly
exempt from ￿atiOn in reS￿¢t of income OT Capital gains rtceived within categories covered by Chaptsr 3 Part I I
of the Cotporaiion Tax Act 2010 or Sedion 256 of th¢ Twtion of CIw8eable GaiDs Act 1992, to the extellt that
xuch irteome or 8aitt$ are applied exclusively ty cjwitabk rnwpose
Tanglble Ilzed *sg*ts
Individual r￿ed a&8ets Co￿1￿8 £100.(Klor aT¢ initially rw)Td¢d At COSL
Depred*¢loD And auwti54tlo
D¢preei&tLOrt is provided ott tangible fLxed assets so as to writ¢ off thc ¢￿$t or valuation, less any estimated residual
value, over their expeded ￿se￿I econ￿1¢ life as follo
Tr*de debtors
TTad¢ debtors or¢ 8nM)unts due from e￿Or￿[S for rnuchaThJise x)Id or services performed in the ordinary ¢ourse of
business.
Trade debtors 8r¢ r*￿Iled initially ai the tiattsa￿ They ¥re subsequently ttM8Uted at anx)rtised ¢os¢
using the effective interrst mell￿4 less ptovisiott for inyirmeDL A provision for the impairnThi of trade debtors is
established wheD there is objcdive evid¢we dw the eknrity will ￿t be abl¢ to colle¢t all omounts due according to
the original of the r￿tiVable$.
Cash Ind ¢¥h ¢qUIv￿entS
C#5h and cash equivalents comprise on lllnd and derK)silS. a￿[ other SlKTrrt-I￿rn highly liquid investments
that aTe readily convertible io a knowD amtsunt of e4sh and are sthject to an insignificani risk of chatL8e in value.
Pw12

Flshbourne Prts&hool Limited
Notes to the Thanclal StateJD¢Dts for the Year Ended 31 August 2025
Borrowlngs
Interest-bearirtg borrowizw are Initially re￿¢d at fair vlll￿, of tr8n%actioo costs. Interest-bearing borrowings
4re subsequently carried ￿ amortised c05L with the diff¢renc¢ beNveen the proceeds. net of transaction costs, 4t￿ thc
amount dwe on red¢mption belo8 recognised as a to th¢ Statemeni of Financial Activiiies over th¢ peri￿ or
the Televant iKYTrOwi￿&
Int¢r¢st ¢xp¢ns¢ 1$ reco￿lS¢￿ ￿ the bL8is of the effedive in*ttst ￿*th￿l 8fy1 is included in in*rest pa￿le and
similar charg¢s.
BoTrowing5 are clas5ifiEd J5 Cwrent liabilities unle&8 the chwity bas an une0[￿11101￿I ri￿1 to defer settlement of the
liabiliry for at le&8t twelve llKTrDths aft¢r thE rep)rtitt8 da
Fore*D exeh*ngt
Tr8nsaeiions in foreign cwrencies ar¢ TecoTd¢d at the rate of exchange at th¢ dat¢ of the traLsaction. Monetary assets
and liabilities de￿MInated in foreign cUrT¢￿I&5 at the bala￿e sheet date are reported at the rates of exchange
prevailing at thAt date.
The results of overseas op￿10DS are traD51at¢d at th¢ Jvera8e rales of exchange thuing the period and their balance
sheets at the rates rnling ai the balaoce slKet da¢e. EKrlw differences aTising on tr￿Slation of the openin8 net
Assets and results of overseas operdtions iti (th conwek*n5iv¢ In¢0￿ aTrJ o¢¢umlllated in equity
(attributed to nondcontrollin8 interests as appr￿)ri31￿).
Other excimnge differencts aTe reco8uised in Stat¢nty of FiDarKial Activiti¢s in th¢ p¢riiNJ itt wbi¢trL they arise
¢xcept for:
l} tx¢han8e diffeyew on transactions eDt¢red into kn hedge certain foreign currew risks (s¢e above).
2) exchange differenees arisin8 on 8aiTh8 or 1055¢5 on noll-n￿ items which ar¢ r￿0￿15rd ID Other
comprehensive income" and
3) in th¢ ¢4s¢ of th¢ ¢onsolid*ed fmallcial ¢x* diff￿ OD mow ilenks T￿1¥￿￿1¢ from or
payabl¢ to a foreign operatioo for settlem¢Dt neither planned likely to occur (thv¢fore forming part of
th¢ nel inve5ttD¢nt ID the forei8n operatiOD}. whicb are reco￿tsed in other ￿rehenSIVe iwome and reported
under equity.
F￿lld Jtruttllre
Unrestricted income fiMMls are g¢JKral fiuth that ue available for w¢ at the knjstC￿ discretion in furtherance of the
objectives of the charity.
Page 13

Flsbbourne Pr￿SChool Limited
Notes to the TrlnaDcSal Stslememts for the Year Ended 31 August 2025
Fill￿￿1?1 •58¢L5 and fiDgTh¢i*l liabilitKs are reco8nised the charity becomes a party to the contr0c￿al
provisions of the illstrum￿.
Financial li4bilili¢s and ¢quity Imtru￿ a￿ cl&s5ified accordi08 to the of the conknctuai arr8n8emettts
enkred into. An equity inst[￿￿nt is thpt evide￿ts a residual IDtere￿ in the assets of the elwity after
ded￿ting all of its liabilitie&
All financial assets and liabilitie5 aTr initialty meagra at traIL￿￿ pri￿ (tncluding tran￿tion ¢osts). ¢x¢¢pt for
those financial assets classified as at fair through profit or 104 which are Initi￿]Y measured ot f4ir vY41u¢
{wkich is noM￿llY the traDwtion prac¢ exclwlitig tra￿#￿10ft ¢￿ts}. ￿t￿e&S the aTrangemen¢ constitutes a fthanciti8
transaction. If an arrangement ¢owtitut¢s a fmattcitig tratt%actioffj the fiDaDcial asxt or fina￿la1 liability is measured
at the PTesent value of the future pa￿ts di8¢<MJnt¢d Jnarket rate of intereA for a similar debt i]￿T￿nI.
Financial assets aThl liabilities a￿ (ffljy offsd in th? of fi￿ancial posI￿)ll whm and only when theT¢ exists
a legally enforceabk right to set off the reco￿1￿1 amounts the charity In*￿jS either to settle OD a net basi4 OT
to realise the asset arni setkle the liabiknty sitnultsnethLsIy.
Financial assets aTe derecwi5ed when and only a) the Contracts￿ rights to the cash flows from the fllmneial
asset expire or are set¢W b} th¢ dwity trwL8fets to wK)th¢r phty sthwitially all of the risks 4Ad rewards of
ownership of the fjnancial a&K or ¢) the ¢lwTity. d¢sPit¢ having retained sorne. but not all. Si￿lf1¢￿￿t risks and
Financial liabilities are d￿e￿gnIsed onty when th¢ obligJtioD Sp￿lfied io the contract is discharged, cancelled or
expir&4.
Page 14

hbourne Pre-sehool Llmlted
Notes to the Finaneixl Statell*Dts for the Year EDded 31 August 2025
Debt itistnjmenrs whieh med the following conditiOJLS are subsequently Treawr￿ at allKirti5ed cosl using the
effeeiive inierest method..
(A) The Contracn￿l reDJrn to the holder is {1) a fixed a￿UnL (li) a w￿l7ve fixed T¥* or 4 pD5itive variable rate. or
(iii) a combinaiion of a positive ora ILe8ative fLxed rate a￿1 a positive vaTiabl¢ rate.
(b) The ¢ontra¢t miy provide for repa￿r*￿$ of th¢ willcipal or ttturn to the knlder (but not both) to be Itnk¢d to
8 single relevant observable ittdex of 8enernl pri¢¢ ititl￿10n of the cwrew in which the debt iD5trurnent is
de￿MInated. provided Suth links ¥re IMM kv¢T•ged
(c) The CODtra¢t may PTovid¢ foT a dd¢nDinabk vaTiation of the teturn to the holder during the lif¢ of the instrument,
PTovided that (i) the n¢w Tate satisfies wndition {a) Jnd the variation is coniiii8ent on futLwe events other than (l)
a clw)ge of a Contract￿ variabl¢ rat¢. (2) io prot¢d th¢ holder a8aitLSt credit deterioraiion of th¢ i8su¢r. (3) ¢hanges
in levies applied by a centrnl bank or aTisiThg fronb ffkvant ta￿lon or law. OT (li) the new rat¢ is a market
rate of in*Kst and satisfies condiiion (a).
(d) There is no contractual provision that by Tts i¢ru4 Tr5uIt in the bolder Ic6iDB the Princi￿) amount or Any
interesi atiributsble to the current mod OT pfioT
(e} Contractual provisions that pennit th¢ ÈSSU¢T to prepay a d¢b¢ ill61ru￿ or perniit the knlder to put Èt back to the
issuer before matiuity are IKJt contingen¢ on futtwe ev* other than to protect the boldeT a￿1Th$t the Credit
deterioration of the issuer OT a change in control of the i5wer. or to p￿Ce{ the bolder or issuer against ¢hang¢s in
levies applied by a central bank or arisin8 from dwi8e5 in relevant tsxation or law.
(O Contractual provisions njay permit the exte￿10￿ of the tenn of th¢ debt i1L8iru￿L Provided that the retsun ¢0
the holder and any other con1rx￿] pmvisions applicabk duriDg the extended term sat￿fy the conditions of
paragrap￿ (a) io (c).
Deix itistrumthts that are classified as payable or T¢￿1￿dbIg withiti one yeat on initial recognition aThl whith meet
the above conditM)]Js are measured ai the vtm1isc0un￿ of the cth or other coThsideration expected to be p8id
or received, rtet of in)pairn]ent.
With the excewion of some hedging instru• other debt instrll￿ rMIt n￿eting these conditions ar¢ measured
8t fair value througb profit or los&
Commitm¢nL% to make atrj receive klans wbith the coThJition5 ti¢ntioned alK)ve are Measur￿ ai cost (which
may be nil) less irnpaiTm¢nt.
Inv¢stnrnts in non4onYertible preferewx shaTes aNI nOn-￿￿1)ble ordiw or ryeference shares (where shares gre
publi¢ly traded OT their fair value is reliably meawknle) are m¢¥suttd at fair value through profit or loss. Where fair
valu¢ cannot b¢ nKaswed reliably* IDvestments are Measur￿ al Cost 1¢$$ impaiTtrMt.
InV¢Stn￿rtts in subsidiaries and associates are Meas￿ at ¢0# I¢s5 impaiTmEnl. FDr invcstETr%nts in subsidiaries
acquired for wnsid¢ration includ￿8 the iw of shares qualifying for llwg¢r r¢li¢f. wst is mEasured by reference to
the Dominal va]ue of th¢ slwes i&sued phLS fair Wal￿ of c4herconsideratioTh Any PT¢miUm IS i8lloTd.
Poge 15

shbourne Pre-school Limlted
Notes to the Flnanelal staten￿llts for the Year Ended 31 August 2025
DerIVod￿j7￿aH¢Ill
The chariry uses detivative fmanciai iTr8tr￿ to red￿¢ eXP(N￿ to forei8n excbange risk and interest rnte
movements. The charity does not hold or issue d￿1VatiVe fu￿￿1￿1 iD5tnmts for sp¢¢ulativ¢ putp(&ses.
t>¢tivatives are initially rv￿lsed at faiT value at th¢ date • d¢rivativ¢ contract is entered into aTMI are subsequently
remeasured to their fair value at eacb reporting da*. The rewlting gain or Ioss is Tecogni5ed in slate1t￿t of financial
activities inunediately unless the derivative is designated aThJ effective a5 a h¢dgiDg instru￿￿nI. in wbich eY¢nt the
timing of the recognitw)n in statem￿1 of financial actiyittes deF*nd5 on the nature of the hedge r¢laliortship.
FAir
The b&ql evidence of fair Val￿ is a quot￿ price for an ida1¢1￿ ¥ss¢t in ats a¢tiv¢ mlkn When quoted prices are
unavailable. the price of a Yecent Iransaction for an identical assd provid¢s evid¢n¢¢ of fair v4lue as long as th¢re
has not been a significant Ch￿￿e in econornic circunL￿es or a Si￿lfi￿1 laps¢ of tinK th¢ traDsJdioD took
place. If the market is noi adive and recent tra￿[10￿8 of an thrtKal asset QD their own are Dot a good ¢stimat¢ (yf
fatr value. the fair value is estinmted by a valuation tthique.
3 Expellditure th*ritalAe •¢tlvi*ia
funds
C￿￿traI
Totsl
2025
Tot*1
2024
Fundraising costs
Employmen¢ costs
EstablkshTDent costs
Repairs aTMI m&in*tsaTKe
Office expenses
Printing. postsge and sthtionery
Subscriptions and th)nations
Sw)dry 8nd other costs
Cleaning
Travel and subsiste￿¢
LeBal aThJ professional costs
Depreciation of tatigible fixed
Accountancy F¢¢s
(118)
133556
IlJ19
9261
1.614
629
1977
{4)
129,103
14261
7,866
4.514
710
1.450
1,503
252
133.556
IlJ19
9261
1,614
629
1.977
985
31
210
1.892
6.589
3.S94
31
210
1.892
589
3.594
1,892
.776
4,753
171539
171.539
176.076
Pa8¢ 16

Ishbourne Pre-school Llmlted
Notes to the FIDandal Statements for the Year Ended 31 August 2025
4 Tr¥st¢# rtmuoer•tlon ewsej
No thjstees, nor any persoAsconncctrd with have rtttived any ttnum￿tioll from the charity during the year.
No trustees have received any re1￿urS￿ eXpe￿e$ or other benefits from the Cl￿rIty duTiDg the year.
S St4ff costs
The a88re8ate pyroll costs were as follows:
2025
2024
St*ff ¢•8ts dvrittt Ib¢ yurw¢rn:
Wages and salaries
129,947
129,103
The nK)nthly av¢rn8e number of perwns (Incl￿17￿8 senior Jnan• I le*rslllP team} eoyloyed by the charity
during th¢ yw ¢xpr¢ss¢d &% full time equiv8l¢Dts ￿ 8$ follo
2025
No
2(124
No
Prtrschool staff
10
io
No ¢mploy¢e receiv￿1 ￿lUments of nK)T¢ thaD £fll.(KKI durin8 the year.
Page 17

Flshbourne Prfr&hool Llmlted
otes to the Flll¥Jn¢ial Slatements for the Year Ended 31 August 2025
6 T•x*tlo
The eharity is & registered Charity ￿ is ¢x¢tt4x from ta￿10
7 T*n8lble fized assets
Fwrniture gnd
eqwipJn¢*t
T•tal
Cost
Ai I S¢ptenkn 2024
94,506
94.506
At 31 August 2025
94,506
94.506
Deprerla¢lon
At I September 2024
Charge for th¢ y
68,177
6.589
68,177
6.589
AI 31 Au8us¢ 2023
74.766
74.766
Net book v*lut
At 31 Auwt 2025
19.740
19.740
At 31 Aus￿1 2024
26.329
26,329
8 Drbtors
2025
2024
PrePayn￿nts
1.423
.423
9 C*$h #nd equlv*leNts
2025
2024
Cash ai b3Dk
83.740
92.065
Page 18

Flsbbourne Pr￿$th0o1 Limfitsd
Notes to the Finan¢lal Statements for the Year Ended 31 August 2025
10 Credltorn *mouDts f4Ul•8 d*e with1• year
2025
2024
(Xher tlution wcial security
Other Creditors
Accnwis
452
371
9.753
378
448
9.753
10,576
10.579
11 Fundi
BaJ*nce at I
B￿An¢C It 31
AM8USt 2D25
2•24
e4KDded
U•reJtrkted fullds
Generol
U[￿striCted fiumjs
109238
156.628
171.539
94.327
B*l#n£e It I
September
Rew4r¢es
Augu$l 2024
Unre5trlcted funds
Genernl
Uffjrtstricied funds
I IU97
173.017
176,076
109.238
Pa8e 19