Registered Company No: 05537796
Reglstered Charity No: 1112175
The Owl Pre-school
Annual Report and Financial Ststements
for the year ended 31 July 2025

The (hvl Pre4chool
Re8l$tered Charlty Number:
1112175
Company Number.
05537796
Re8lstered Offlce..
The Owl Pre-school Building
Packham Road
Northfleet
Kent
DAII 7JF
Indopendent Examlner.
K Scudder
Sécretary:
P Hickmott
Bankers:
Santander and Nationwlde
Truste•s:
J Gooch (Chalrl
S Ewin8
P Hickmott
L Gilbert
L Read
A Garnett
B Reynolds
L Flynn

The Owl Pre4chool
Contents
Pag
Trustees. report
14
Independent EXamin￿S report
Statement of Financial Activtlies & Balance Sheet
Notes to the Accounts

The Pr&School (C￿￿panY Re£tstratI￿ number 05S3TJ96)
Trustees, Report
For the year ended 31 July 2025
The trustees, who are also dirertors of the charity for the purposes of the Companies Art 2006, present
their report with the financial statements of the tharity for the year ended 31 Juty 2025. The trustees have
adopted the provisions of the Statement of Recommended Prartice ISORPI IFRS 1021.
The company is registered as a charitable company limited by guarantee and is constituted bv
memorandum and articles of assoclatlon incorporated 16 August 2(X)5 as amended by special resolutlon
dated 10 November 2016.
STRucfuRE. GOVERNANCE, OBJEcfivES AND MANAGEMENT
Objectives
The objectives of the charity 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 thelr chlldren
through community groups and by:
Offerlng appropriate playi education and care facilities and training courses. tO8ether with the
rlght of parents to take responsibility for and to become invofved in the activities of such groups,
ensuring that such groups offer opportunitie5 for all thildren whatever their race, culture, religion,
means or ability.
Encoura8ing the study of the needs of such children and their famllies and promoting publlc
interest in and recogn5tion of such needs.
Instigatin8 and adhering to and furthering the aims and objects of the Pre-school Learning
Alliance.
Trustee< Responslbllftles
The Trustees are responslble for preparing the Tru5tees' Annual Report and the financial statements in
accordance wlth appllcable law and Unlted Kin8dom Accountlng Standards IUnr(ed Kln8dom Generally
Accepted Accountin8 Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements
for each financial year which give a true and fair view of the stste of affairs of the Ch3rity and of the
incoming resources and application of resources of the Charity for that period. In preparin8 these financial
statements. the Trustees are requlred to..
select 5Ultable accounting policles and then apply them consistently:
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent,.
state whether applicable ac¢ountin8 Standards have been followed. subSect to any materfal
departures disclosed and explained in the flnanclal ststements..
prepare financial statements on the going concern basis unless it is inappropriate to
presume that the Charty wlll continue In operatlon.
The Trustees are responsI￿e for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the Charity and enable them to ensure that the financial
statements comply with the Charities Att 2011. the Charity (Accounts and Reportsl Regulations 2008 and
the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and
hen￿ for taking reasonable steps forthe prevention and detettion of fraud and other irregularities.

The Owl Pre-SchDoI Icompany Registration n￿Thber 05537796)
Trustees. Report Conllnued
For the year ended 31 July 2025
Publlc benefrt
In meeting the objectives of the charty The Owl pre-sd￿l fuffils its public benefft requirement by
providing the highest qualrty of care and education for all children and are committed to valuing diversity
by providin8 equality of opportunity and at)ti-discriminatory practi￿ for all children and their familles.
Apwblntment and Training ofTntstees
The trustees who have served durin8 the year are set out above. The trustees are appointed by the
members of the company and one thlrd of the trustee5 retires by rotation each year and may offer
themselves for rfrelection in accordance with the Articles of Association.
The Tiustees and dirertors
The directors of the charitable company (the charity) are its tnjstees for the purpose of charity law. The
trustees and officers se￿ing during the year and since the year en(i were as follows..
J Gooch (Chairl
J Haile Ire518ned 10 Jan 20251
S Ewlng
L Read
L Gllbert
P Hlckmott
B Reynolds
A Garnett
L Flynn
Rlsk Assessment
The trustees have revlewed the dsks and are confldent that they have all r15k5 covered wlth actlons to
mlnimlse risk and exposure to the charity.
ACTIVITIES, ACHIEVEMENTS. PERFORMANCE AND HNANaAL REVIEW
Revlew (rf Developmenty Artlvltles and Achlevemerts
The Income and Expendlture Account
Please see the attached. As in previous years we have continued to achleve a falrly sound financlal
position and have been able to continue to provide the security and quality of service standards, Set bv
the management committee.
Income5
Our main income is generated by Early Years Fundin& a government scheme that provides funding for
chlldren aged 2 to 4 years. Some chIld￿n that attend are not eligible for the funding scheme and pay
sessional fee until they reach the required a8e to receive the Early Years fundin8. We carry large
amounts of fundraislng to cover any shortfalls and addStlonal resources, consumables etc. We are also
seeking donations and grants and this year we received a sizeable donation from the local authority. This
enabled us to add a new storage shed and put towards the replacement of the perimeter fencing.

The CMI Pr&SclM)ol (Ccryany R*tratlon number 05537796)
Trustees Report Contlnued
For the year ended 31 July 2025
Expenditure
Rent and Bulldlngs
All repairs lo the build1￿ are the resEx￿s1ts1llty of the Pre-kn￿. Chjr operatlf¥J costs such as gas,
eleclricily, water, telephone and interrEt are inclLthd within this narrative.
We own the t￿lI[ding. however we lease the land from Kent County C(MJncS1. the lease was due for
renewal In Awusl 2024. We have saved for the new rent ir￿reaSe anLI the expense due to the solicllors.
The bulldlng is over 30 years old and malntenarKe Is parl of our Planned expenditure
The outdoor area Is in reed of updalirvJ. espedally Ihe area perimeter fence. We are savlng to replace the
fencing and mae safe other areas of outdcy)r spKe. The building window calche5 all need repla¢lng, so v
will contlnue to fundraise to cover this futwe expense. We monltor the rlsing costs of our monlhy bllls
and have made changes lo our suppllers to Save money
Salarles
We currently have 12 members of staff aTrJ I zero hoLYS contracter
Malerlals and Consumable Item5
We are ahvays IcoklNJ io repl&e arKJ PLrchase w re￿￿ arxl equipment for Pre•sch￿l. Securfng
fundlng trom the local Rotary Club enabled us to repl￿ the dlmbirq frame and sllde In the outdoor area
Thls has made a blg Impact on ttE phy&cal develOpN￿nI of our chlldren.
We budget for our actlvlties and hygipne consumables as well as the chlldren's dalty rofreshmcnls. We ask
the parents for a voluntary conlrlbulk)n towards the costs of Ihe 5nKks, dough and cooklThJ aclivltSes,
whlch has helpe(1 lo lower costs. We tcok parl in the Fareshare FThJd kheme to lower f(K)d cosls. bul
slopped its Serv1￿ as11 was not meetlng our needs. Pafents were also asked lo make a voluntary
conirlbullon towards the c05t of cMsumables, field trip5 and library vlslls.
CPD for Staff
We are commllled to the conllnuous rersonal developmenl of our staff and they have atte￿1￿1 varlou5
Iralnlng courses throughout the year. All slaff attend the statutory Fir51 Aid, foryj hygiene and
Safeguardlng Iralnlng
Reserves
Approxlmately £50,CW15 kept In a reserve xccwnt a5 Unt￿￿hable. Th15 sum of morw Is reserwJ for the
FKisslblllty of staff redundaTKie5 and larger repair5 arKI malnlenar£e as the bulldlng Is over 30 years old.
The Charlly Commisslon requlres the pre-sch￿1 to have reserves in the event ol closure and redundancy.
We are looklng lo replace Ihe wlmeler ferte. upgrade the ¢JJld(x)r area and pay Ihe back.pay of our
rent increase lo KCC, therefore in future monlhs we will transfer some of the resetves to fund Ihis
expense alongslde any fundralsirMJ.
Jane Gooch
Chalr
Trustee."
J Gooch
Tntstee:
lF1￿
£Sl91

The Owl Pr&Sch(MA (Cwy Reglslration 05537796)
INtEPENDENT EXAMINEWS REPORT TO THE TRUSTEES OF
THE OWL PRE.SCHOC
Forthe year ended 31 2025
I report on the attounts of the Trust for year eth 31 2025 whith a￿ set oul on paw 5 to 11.
Respeclfve reSp(M￿￿1￿￿$ of tn￿teesaThl examw
The Charlly's Trustees are responslble for Pfeparation of Ihe acc(yJnls The Charltys Trustee5 consider
Ihat an audll Is not required for this year under sectlon 144(2) of Ihe CharlI￿S N£t 2011 (the 2011 Act) and
that an Independent examinatlon Is needed
It Is my reswnslblllty to..
examine the ￿ount5 under section 145 of the 201 l Act.
follow the pr(Kedures laid dovm In the general Dlre£tlon5 glven by the Charlty Coffwnlsslon under
secllon 14515)Ib) of the 2011 Acl and
stale wheiher partlcular matters have come to my atten1k￿.
Bas1$ of Independent examlnefs report
My examlnalion was carrled out In acc(￿n￿ wlth general Dlrecikm5 glven by the Charlty Commlsslon
An examinallon IrKludes a rev1￿ of the accounling records kept by the Charlty and a comparlson of the
accounts presented wSlh those records. 11 also I￿1[&￿e5 consideration of any unusual Items or disclosure5
In the accounts. and seekir4J explanatlons from you as Trustees concernir@ any such mallers. The
procedures undertaken do not pr(whle all the evl(Jence that would be requlred In an audll anrj
consequently no oplnlon Is given as lo whet￿r the accounts wesent a -Irue and falr vlevf and the rekvt
Is limlled to Ihose matters sel out In the statement below
Independent examlnefs statement
In connectlon wllh my examlnallon, rn matter ha5 coThE lo my allenlkm..
l. whlch gfves me reasonable ca￿e lo belEwe thal. In any materlal respect, the requlrements..
to keep accounllThJ records In ￿Corda￿￿e wllh ￿tion 130 of the 2011 P£t' arNI
lo prepare accounts whlch ¥c(Kd wlth the ￿￿ntIr￿j r￿￿d5 and comply wllh the Kcountlng
req¢Jlrements of the 2011 Act
have not been mel. or
2. to whlch, in my oplnlon. attentkm sh(MJld t* okawm In order lo enable a rAoper Un￿stand1r￿ of the
accoun15 lo be re￿hed
K Scudder
26 May 2026

The Owl Pr￿SchOol Icrffipany Regs￿l0n number 05537M)
￿rATEmE￿ OF FINANaAL AcnvmES FOR THE YEAR ENDED 31 JULY 2025
2024
Incomlng Resources
Donations & legacies
Income from charitable activities
Investment income
Fundraising
other income
4,643
180,419
1.241
667
2,977
189,947
7,319
176.111
1,069
1,895
186,882
Resources Expended
Expenditure on charitsble artNittes
1181.7771
1161,5841
1181,777
8,170
161,5841
25,298
Net Incoming resourceSl{resour￿S
expended)
Net movement In fund
Balance brought forward at l August
2024
Balance carried forward at 31 Juty 2025
8,170
25,298
108.938
117,108
83,640
108,938
The notes on pages 7 to 11 f4)mi an Integral part ofthese flnandal statements

B￿AlKE SHEEf AS AT 31 JULY 2025
2024
Flxed Assets
5,456
6,820
Current Assets
Debtors
Cash al bank and In harml
10
1,308
127,562
I,IXJ8
107,504
128,870
134,236
108,512
115,332
Credllors: am(xmts fallkvj (k
wllhln one year
11
(17.218)
(6.394)
(17,218)
(6,394)
Net Assets
117,108
FIna￿ed by:
Llnreslrlcted Fund as at l ALWSt
2024
Add Surp1￿{Def￿1tI frcAn ReverN
Account
15
108.938
83,640
8,170
117,108
25,298
For the yeaf endlrKJ 31 July 2025 the charllable cLKnpanywdS entltled lo exemptlon from audlt under
sectlon 477 of the Companles Act 2(Y)6 relatlr¥J lo small companles. The members have requlred the
charllable company to obtain an audlt of ils flnanclal slalemenis f[￿ Ihe year e￿lIng 31 July 2024 In
accordan￿ wllh sectlon 476 of the Companles Acl 2LX)6
The trustees ackmwledge Ihelr resrthslblllltes for..
ensurlr¥J th31 the charitable company keeps ￿￿)lIng recLYd5 that compty wlth &clkNI 386 and
387 of Ihecompanles Act 2(Th and
preparlng flnancial statements whlch gfve 3 tnje arKd falr vlLyNof the slate of affalrs of the
charllable company as al end ol each finar￿la1 perlod and of ils Sur￿￿$ or dencll for each
flnarKlal perlcxl in ￿rdance with the requiremen15 of Sectlors 394 and 395 and whlch
01he￿O$e comply wllh the requirements of the Companles Act 2(X)6 rdating io flnancial
statements, so far as appllcable to tIE charltable company.
These flnonctal stalements have been prepared in a¢UYdar￿e thrfth s￿lI0n 398 of the Companles Act
2CX)6 Spclion 138 of the Charllles Act 2011. These accounts are prepared In accordance wllh Ihe special
provision5 of Part 15 of the Companles Act 2(J)6 relatlng to small companles and c(mslltule Ihe annual
accounts required by the Companies Act 2CX)6 and are for clrculation to meM￿r5 of the company.
Approved by the Iruslees
and slgwl on thelr behalf by
Tru5tse:
J Gooch
2r/ q176

The Owl PrtrSth00l (C￿￿anY Re8istrats￿ number 05537796)
NOTES TO THE ACCOUNTS
for the year ended 31 July 2025
Ateountlng Polkles:
Actountlng Conventlon: The financial Statements have been prepared In accordance wlth
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 1021 (effective l January 20151- (Charities SORP IFRS 10211,
the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 10213nd the
Companies Act
The Owls Pre-school meets the defin￿lon of a wblic benefit entlty under FRS 102. Assets and
Ilabllrties are initially recognSsed at historical cost or transartlon value unless Otherwise ststed In
the relevant accounting policy note{s}.
Reconclllatlon wlth prevlously Generalty Accepted Accourtlw Prnrtke: In preparing the
accounts, the trustee5 have considered whether in applying the accounting policies required by
FRS 102 and the Charltles SORP FRS 102 no restatement of comparatNe items was required.
Incomlng Re50urees: All incoming resources a￿ included in the Ststement of Flnanclal Actlvltles
ISOFAI when the Charity is le8ally entstled to the Income and the amount tan be quantified with
re?50nable accuraLy.
For legacies. entitlement is the earlier of the Charlty belng notlfled of an impendln8 distributlon or
the legacy bein8 received.
Resources Expended: All expendlture is accounted for on an accruals basls and has been classifled
under headings that aggregate all costs related to the category. Where costs cannot be dlrectly
attributed to particular headings they have been allocated to actlvltles conslstent wlth the
resources.
Fund AccauntSn8: General funds are unrestrirted funds whith are available for use at the
discretion of the Trustees in furtherance of the general objectwes of the Charity and which have
not been designated for other purposes. Designated funds are unrestrlcted funds which the
trustees have designated for a specific purpose. There are no restricted funds.
Flxed Assets: Depreciation is provided at the followin8 annual rates in order to write off each
asset over its estimated useful lrfe..
Computer Equipment - 20% reducing balance
Plant & M3¢hinery- 2(r% reducln8 balance
Debtors: These relate to prepayments and accrued income.
Credltors: These relate to other treditors, accruals and deferred income.
Value Added Tax: Srrecoverable VAT which can be attributed trj a capital item or revenue
expenditure is added to the cost of the capitsl item or expense5 where prarticable and material.

The Owl fvfrschool (C•y Re8btratlon number 05537PJ6)
NOTES TO THE ACCOUNTS
for the year ended 31 Juty 2025
Donations and legades
2025
2024
Donations
Grant from KCC
4,643
3,319
4,1)00
7,319
4.643
Income from ¢harhable actlvltles
2025
2024
Income from KCC
Fees
174,557
5,862
180,419
166,399
9,712
176,111
Investment Income
2025
2024
Bank interest receried
1,241
1,069
FundTalsln8
2025
2024
Raffles
Photos
667
667
oihef Income
2025
2024
Snacks
Uniform & water t*)ttle sales
2,857
120
2,977
1,895
1,895

The OVA Pr￿scIN)01 {Company Registration number 055377961
NOTESTO THE ACCOUNTS
forthe year ended 31 July 2025
Analysls of charltsble expendlture
2025
2024
Direct costs
Wages and salaries costs
Staff training and welfare
Rent
Rates
Light and heat
Telephone and fax
Stationery and prlnting
Subscription5
Insurance
Software and IT costs
Repairs and maintenance
Snacks
Funday event costs
Communication Grant
Sundry expenses
Donatlons
Depreciation charge
Accountancy Fee5
Other le8al and profes51onal
8.638
147,332
1.514
7,610
131,930
1,170
2,000
2,598
3,284
1,939
2,102
2,849
720
2,060
1,194
1,784
1,194
331
2,517
3,343
1,949
283
1.098
789
1,364
1,250
1,705
1,270
232
161,584
181,777
Analysls of Resources Expended
2025
2024
Resources expended Snclude the folkjwing:
Independent examiners fee
260
260

The Owl Prfrsthool (Compaw Re￿tratIon number 05537￿>
NOTES TO THE ACCOUNTS
for the year ended 31 Juty 2025
Hxed Assets
Compirter
Equipment
Plant &
Machinery
Tot•1
Cost
At l August 2024
Additions
At 31 July 2025
l)epreclatl¢)n
At l August 2024
Charge for the year
At 31 July 2025
Net Book Value
At 31 Juty 2025
7,230
9,314
2.084
7,230
9.314
952
226
1.178
1.542
1,138
2.494
1,364
3.858
4,550
5,456
At 31 July 2024
1.132
6,820
10 Debtors
2025
2024
Prepayments and accrued income
1.308
I.LK$8
11 Credltors < l year
2024
Trade creditors
Other taxes and soci31 security
Other ¢reditors and accruals
770
10,019
6,429
17,218
1,712
4,682
6,394
12 Trustee Remuneratlon
Trustees do not receive remuneratbon for thelr services as trustees.
io

The Owl Prtrsthool (Company Regislration number 05537M)
NOTES TO THE ACCOUNTS
forthe year ended 31 July 2025
13 Truste￿ Expense5
Trustees received OLrt of P￿et expense5 totalllng £nll12024.. £nil)-
14 Employee Emoluments
2025
2024
Wages and salarles
Employers Nl contributions
Employer5 pension contrlbutlons
144,337
992
2,(M)3
147.332
130,419
1,510
131,929
15 Reseryes
Unrestrlcted
Funds
2024
Funds
2025
Balance at start of financial year
SurplusllDeficitl for the year
Balan￿ at close of financlal year
108,938
8,170
117,108
83,640
25,298
108,938
16 Related party tran&ietlons
There are no related party transactK¥ns In the year.
17 Contfolllng Interest
The Trustees as a collectNe body control the charty.
18 Commltments
The charity had no capital commitments a5 at 31 July 202512024.. £nlll-