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← Ettington Pre-School Ltd

2025-08-31-accounts

Charity Registration No. 1116798

‘Company Registration No. 05817856 (England and Wales)

ETTINGTON PRE-SCHOOL LTD

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. FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

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ETTINGTON PRE-SCHOOL LTD

CONTENTS

} Page , Legal and administrative information 1- - - ' Report of the trustees 2-4 - ; : Independent examiner's report 5 Statement of sean activities . | 6 Balance sheet | 7 , Notes to the financial statements 8-11 Income 7 expenditure account , 12 & 13

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ETTINGTON PRE-SCHOOL LTD

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LEGAL AND ADMINISTRATIVE INFORMATION

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Trustees

Ms M L Crowe Ms L Lanoe Mrs L Holtom Mrs J McGettigan : Mrs P Kendrick

Charity number 1116798

Company number 05817856 + Registered office "Churchill Close ; " Ettington po Stratford upon Avon ae Warwickshire oe CV37 7SP - * Independent examiner Grineaux Accountants Limited . 20 Market Hill Southam Warwickshire CV47 OHF

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ETTINGTON PRE-SCHOOL LTD TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, 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 (FRS 102)" (effective 1 January 2019).

Objectives and aims

To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.

The pre-school's main objective is to provide a pre-school setting for all children in the Ettington and surrounding area to attend. This enables the children to prepare themselves for their progression to primary school. Children of all abilities and backgrounds are encouraged to attend and all their needs are accommodated. If the carers of some children have financial constraints then the pre-school has the ability to offer a limited number of free sessions. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Significant activities

In accordance with its objectives, the Charity has continued to maintain its ability to offer play facilities and education of children, by providing two classrooms- one for the rising fours and another for the younger children.

The before and after school group known as BASE, run by the Pre-school! staff at Ettington C of E Primary School - has continued to be a success in 2025. Increased space has been made available by the Primary School allowing us to increase the number of after school places available for children which are at a record high.

The Pre-school continues to benefit from external HR support which has allowed Clare, the manager, to update staff contracts and ensure that we are operating within the law. Trustees continue to support the recruitment and staff retention and progression.

Staff have continued to train to become Level 3 Practitioners, increasing the staff with this higher level of child development knowledge and greater resilience to Pre-school. New staff have been recruited against vacancies in 2025. Preschool has provided Holiday Club provisions according to demand and staff availability.

It became obvious that funds need to be made available to do works in the children’s toilets and a section of flooring in one of the rooms. This included the removal of an additional sink and making good the wall and the replacement of the water heater for the toilets and this has been completed, bringing these areas up to current legislation.

Again, as trustees, we thank Clare and the staff who have continued to do such a great job in challenging circumstances. Feed back from Parents at the AGM, especially for children with special education needs, made everyone very proud of the team at Ettington Pre-School.

Fundraising activities

The Ettington Village Hall breakfast meeting donated funds. Pre-school parents have been particularly supportive running events alongside the Ettington Primary School linked to the Summer Funday which will be an annual event.

Public benefit

The Charities Act 2011 requires that registered charities demonstrate how they satisfy the core legal requirement of public benefit. The activities of the charity in pursuit of its object must benefit the community or a sufficient section of the community.

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ETTINGTON PRE-SCHOOL LTD TRUSTEES REPORT oo FOR THE YEAR ENDED 31 AUGUST 2025

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Financial review

. We aim to maintain contingency reserves of between 2 and 3 months operational expenses, in line with Pre-School Learning Alliance Guidance. Details of transactions and the financial position of the charity are set out in the attached accounts. Income from all sources amounted to £408,373. Resources expended totalled £398,517 leaving net incoming resources £9,856.

Plans for future periods

Continued maintenance of the building and drains with a structural review planned for 2025.

A separate flexible room/area to be used for staff downtime and 1-2-1 discussions to support individual children and parents with specific needs is planned as funds allow.

Pre-school and Ettington Primary School have a close affiliation, a proposal is being discussed to strengthen this bond by merging under the umbrella of the Warwickshire Education Authority. It is a model that has been successfully used locally and we believe this is the best option to continue to provide the highest standard of nursery education and before and after school care for the children in our community. ,

Structure, governance and management The charity is a company limited by guarantee and is governed by the Articles of Association, which were adopted on 16th May 2006.

The trustees, who are also 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:

Ms ML Crowe

Ms L Lanoe

Mrs L Holtom Mrs J McGettigan Mrs P Kendrick i

Recruitment and appointment of new trustees This is being updated so as to make it more welcoming to new trustees, particularly parents of children at Preschool. Ms M L Crowe will be standing down in November 2025 and a new trustee will be appointed.

Induction and training of new trustees

New trustees undergo an orientation process to brief them on their legal obligations under charity law, the Charity's governing documents, the committee and decision-making processes, the business plan and recent financial performance of the Charity. During the induction process they meet key employees and ‘other trustees. Trustees are encouraged to attend appropriate external and internal training events which will assist them in carrying out their role.

Supplier payment policy

The company’s current policy concerning the payment of trade creditors is to follow the CBI’s Prompt Payers Code (copies.are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company’s current policy concerning payment of trade creditors is to:

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ETTINGTON PRE-SCHOOL LTD

TRUSTEES REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The report was approved by the Board of Trustees.

Mrs J McGettigan C Trustee |

25 November 2025

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ETTINGTON PRE-SCHOOL LTD

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ETTINGTON PRE-SCHOOL LTD

| report to the trustees on my examination of the financial statements of Ettington Pre-School Ltd for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

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, | 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 carrying out my examination | have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of ACA, which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

James Freeman FCA

Grineaux Accountants Limited 20 Market Hill

Southam

Warwickshire

25 November 2025

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ETTINGTON PRE-SCHOOL LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Restricted Total Unrestricted Restricted Total
; funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ —
£
Income from:
Donations and legacies 182,800 - 182,800 128,549 - 128,549
Fees 2 224,718 - 224,718 196,396 - 196,396
Investments 3 855 - 855 687 - 687
Total income 408,373 - 408,373 325,632 - 325,632
- Expenditure on:
Raising funds - 1,400 1,400 - 1,435 1,435
Charitable activities 396,901 216 397,117 320,844 254 321,098
Total expenditure 396,901 1,616 398,517 320,844 1,689 322,533
Net income/(expenditure) for
the year/
Net movement in funds 11,472 (1,616) 9,856 4,788 (1,689) 3,099
Fund balances at 1 September
2024 131,653 64,595 196,248 126,865 66,284 193,149
Fund balances at 31 August
2025 143,125 62,979 206,104 131,653 64,595 196,248

The statement of financial activities includes all gains and tosses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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ETTINGTON PRE-SCHOOL LTD

BALANCE SHEET

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AS AT 31 AUGUST 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 7 115,428 121,325
Current assets
Debtors 8 7,634 8,459
Cash at bank and in hand 94,585 72,398
102,219 80,857
Creditors: amounts falling due within .
_ one year 9 (11,543) (5,934)
Net current assets 90,676 74,923
Total assets less current liabilities 206,104 196,248
Income funds
Restricted funds 10 62,979 64,595
Unrestricted funds - general 11 143,125 131,653
206,104 196,248

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small charitable companies regime.

The financial statements were approved by the Trustees on 25 November 2025

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Mrs L Hoitom
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~~ Trustee

Company Registration No. 05817856

ETTINGTON PRE-SCHOOL LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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Charity information

Ettington Pre-School Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Churchill Close, Ettington, Stratford upon Avon, Warwickshire, CV37 7SP.

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” ("FRS 102”) and the Charities SORP “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 (FRS 102)" (effective 1 January 2019). 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 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 certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial 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 concern basis of accounting in preparing the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

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 economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

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ETTINGTON PRE-SCHOOL LTD

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1° Accounting policies

(Continued)

1.6 Tangible fixed assets

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:

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Leasehold land and buildings No depreciation provided __ Fixtures,Improvementsfittingstoandpropertyequipment 2.5%15% reducingreducing balancebalance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

2 Fees

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |,|general|general| |2025|2024| |£|£| |Fees|222,982|195,530| |Fundraising|events|1,736|866| |Fees|224,718|196,396|

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds.|funds| |general|general| |2025|2024| |£|£| |Investment|income|-|855|687| |4|Net|movement|in|funds|2025|2024| |£|£| |Net|movement|in|funds|is|stated|after|charging/(crediting)| |Depreciation|of owned|tangible|fixed|assets|5,897|5,677|

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ETTINGTON PRE-SCHOOL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

5 Trustees

There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31st August 2025 nor for the year ended 31st August 2024.

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6 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
20 20
Employment costs 2025 2024
£ £
Wages and salaries 291,155 258,590
Social security costs 5,516 3,755
Other pension costs 3,131 2,483
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299,802 264,828

There were no employees whose annual remuneration was more than £60,000.

7 Tangible fixed assets

Leasehold Improvements Fixtures, Total
land and to property fittings and
; buildings equipment
£ £ £ £
Cost
At 1 September 2024 41,281 86,670 83,168 211,119
At 31 August 2025 41,281 86,670 83,168 211,119
Depreciation and impairment
At 1 September 2024 - 30,674 59,120 89,794
Depreciation charged in the year - 1,400 4,497 5,897
At 31 August 2025 - 32,074 63,617 95,691
Carrying amount
At 31 August2025 ‘ 41,281 54,596 19,551 115,428
At 31August2024 41,281 55,996 24,048 121,325

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ETTINGTON PRE-SCHOOL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) -_ FOR THE YEAR ENDED 31 AUGUST 2025

8 Debtors

Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 6,364 7,189
Prepayments and accrued income 1,270 1,270
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7,634 8,459
Creditors: amounts falling due within one year
‘ 2025 2024
£ £
Other taxation and social security 2,018 896
Trade creditors 5,814 3,238
Other creditors 1,911 -
‘Accruals and deferred income 1,800 1,800
11,543 5,934

9 Creditors: amounts falling due within one year

10 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

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Balance at Resources Balance at Resources Balance at
1 September expended 1 September expended 31 August
2023 2024 2025
£ £ £ £ £
Restricted funds 66,284 (1,689) 64,595 (1,616) 62,979

11 Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
: 1 September resources expended 1 September resources expended 31 August
2023 2024 2025
£ £ £ £ £ £ £
Generai ;
funds 126,865 325,632 (320,844) 131,653 408,373 (396,901) 143,125

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INCOME AND EXPENDITURE ACCOUNT FOR THE. YEAR ENDED 31 AUGUST 2025

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2025 2024
£ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Fundraising 1,736 866
Donations . - -
Fees 222,982 195,530
224,718 196,396
Investment income
Investment income 855 687
Charitable activities :
Donations and legacies 359 ,
Grants 182,441 128,549
182,800 128,549
Total incoming resources 408,373 325,632
RESOURCES EXPENDED
Charitable activities
Staff salaries 291,155 258,590
Social security 5,516 3,755
Pensions 3,131 2,483
Rates and water 1,761 2,764
Insurance . 3,120 : 1,294
Light and heat 3,224 2,456
Postage and stationery 82 168
Advertising 40
Milk and provisions 7,735 6,786
Sundries 5,403 6,694
Repairs, maintenance and cleaning 35,929 7,388
Equipment and toys 1,674 1,393
IT 1,072 939
Training 1,390 1,342
"Hire ofvenue and rent 23,123 8,123
Toddlers 303° 245
Educational payments 319 513
Outings 475 580
Improvements to property : 1,400 1,435
Fixtures and fittings 4,497 4,241
391,309 311,229

This page does not form part of the statutory financial statements

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INCOME AND EXPENDITURE ACCOUNT

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FOR THE YEAR ENDED 31 AUGUST 2025

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; 2025 2024
£ £ £ £
Support costs
Finance .
Bank charges and interest
Governance costs
Independent examiner's fee - -
Accountants fees 1,800 1,800
Bookkeeping and payroll 5,408 9,504
7,208 11,304
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Total resources expended 398,517 322,533
Net income 9,856 3,099
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This page does not form part of the statutory financial statements

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