Registercd ThuM￿r.. 05995203 STEPPING STON'ES PRE-SCHOOL (BRACKLEY) DIRkC'foRS' REPORT AND UNAUDI'I'ED FINANCIAL STA'I'EMETSTS FOR THE YEAR ENDED 31 AUGUST 2025 Stepping Stones Pre&hool (Bratkley) Conf¢nts P# Company Infornialion DiTecioTS' Report Account&nt'% R¢port Incomc and Expcndilurc ALrtsuni Balance Sheet Notes io thc Finan¢ial Stsicmenis Th¢ followEnu pagc5 do not form part of the stalUI(>ry a¢¢owils: r￿￿11¢￿ ITtcome F.x￿[xl7lurc ALcouni 10 Stepping Stones Prevschool {Brgtkleyl Compan). Information For I'he YeY4r Ended 31 Au%ust 2025 Directors Ms Buckingham MrAlun Ealvn Mrs Claire Lambie s l.auren MoTgan MrAnihony Nicholls Comp8Dy Number 05995203 Registered Office Stcpping Stonc8 Pre-Sch(x)I Springfield Way T3racklcy Northamplonthir¢ NN13 6JJ A¢¢outht#nt$ Julian RU￿rt Walkcr FMAAT J R W41ker Lid I Ib Buundary Road Brackicy Northamptonshire NN13 7ES Pa￿1 Stepplng Ston¢s PrMS¢hool (Brackley) Company l%0. 059952lb3 Dlttrtors. Roport For The Year Ended 31 All%tt8t 2025 The {Jir￿l￿r5 present Iheir rep)n and the finan¢ial siaiemenis for the year ended 31 Augu812025. Directors The dircctots who held office (Juring the year were as follows.. M5 Kim Bu¢kingham MrAlan Eai¢)n Mr5 C10irc l.ambie Ms Lauren Morgan Mr Anthony NiLholls Statemcnt of Dlrc¢tors' Respon5Rbilities Thc diF¢clors rc5ponsiblc for preparing the DiTert()rs' R¢￿rt thc financial slatcmcnts tn accordanLC with ?ppliublc law aEJd regulaiions. Company law. requircs thc direciors to prepare financial siaiements for each financial year. Under thai law the dircetors have cl¢cl¢d to prcpiirc thc fillancial slatcmcnls in accordance with United Kingdom Generally Acccpied A¢counting Practice Iuniicd Kingdom Accounting Standards and applicablc lawl. Under company law ihe directors musi r*ot appri)ve the financial staicmcnis unlc.ss Ihey arc satisfied that thcy byivc a true and fair view of the slate of xtYaTrrs of the compdny and ()f the surplus VT dcfi¢it of Ihe company for ihal PcTi￿. In prcparing ihe financial sthiem¢nl% the direLiofs drt rcquiTed it).. selecl suilablc accounling rK)lici&* and then apply Ihem coThsisienily* m8kc judgmcni8 and aecouttiing e*iitna1¢5 Ihal aTe reasoiiablc and prud¢nl,' Prepare Ihc fjnancial slal¢menis on lh¢ going concern basis unless il i5 inappropriaie to presume that the ¢omp8ny will coniinu¢ in busir)¢55. The dire¢tc)Th aTC rcsponsible for keeping ad¢qualc urcounting rceoriL% Ihlll OTC .suITiLicnt tu shciw an(J cxplain thL' Lompdny's iran53clions and disc105L with IC￿￿0￿￿hlC accuracy at any iimc Ihc ftnancial position of Ihc compaiiy and LndblL thcTn Iv Cn%UTe Ihai ihc financial s￿le[￿en15 Lomply wilh the CTrnipani¢s Aci 2006. The). llte 31so responsible for %afeguarding Ihe as￿1￿ of Ilie company aDd hvnce for laksng reas(>nable sieps for the PTevenlion and deieciion of fraud and othcr iTrcgularilies. The (lirertors are rcsponsible for the maiDteTwnce and intcgrily of ihe COTPOT4tle and financial inforniaiion in¢luded on the company's website. Legislation in thL' Uniied Kingdom governing the preparaiion and dis%cminalioTh of financial %ialem¢nis may differ legislation tn oih¢r jUTisdiclions. S￿#11 Compgn} Rul¢$ This rewn has been prcparcd in aecordance wilh the ycial provisions relating to companics subject to the small companies regime wtihiii Pari 15 of the Companie% Acl 211)6. On behaifof the ly)ard Mr Alan E41on Direclor 15th May 2026 Page 2 Stepping Stone5 Pre-school (Bratkltyl A¢¢ountant'$ Report For The Year Etsdtd 31 Au%ust 2025 In accordancc with the engagemeni leifrr daied and in OTder 10 as5isI you lo fulfil YOUF dulle5 llTrder the Companies Ati 2(M)6. we hii'e compiled the financial slalemenls of the c4)mpany from the a¢¢ounling records and information and explanalions you have given io us. This Tcrxirt ib made to the dirccloTS in accordanc¢ wsth thc lcrnig of our cngagcmcrti. Our work bcLn unJLiftakLn to prLPdr¢ for approval by the dircctor5 the financial %iatcrncnis thai wc havc bccn Cn¥ 695.482 Disiribuiion c0515 1522) 1645,2091 ?50 Adn)inislrative ex￿￿￿e$ Oihcr opcrating income 1709.8971 1,2(K> OPF.RATlTr¥G SURPLUS 24,932 4,842 50.(K>I 3,982 Oih¢r inicTCSt r¢ccivablc dnd similar incoTnc SURPLUS FI)R TIIE FIliAiICIAL YEAR 29.774 53.983 The noies on pJges 7 to 8 forn) part of these fbnancial statements. Page 4 St¢pping Stones Pre-S¢hoDI (Bra¢kley) B31ante Sheet As At 31 Au%ust 2025 2025 2024 otes FIXF.D.ASSF.TS Tallgiblc Asscls 142.294 124.449 142.294 124,449 CURRF.f4¥T ASSETS DcbioE5 8,253 504,284 6,073 485,814 Cash ai bank and in harml 512,537 491.887 Crcditor5: Arnounts Tralling Due Within Ont Yc8r 124.4101 115,689) PIET CURRETIT ASSETS (LIABILfriES) 488,127 476,198 TOTALASSETS LE&8 CURRENT LIABTLITIES 630,421 6(M),647 T ASSF.TS 630,421 6(N),647 Incomc and Expcnditurc Account 630.421 6W,tA7 MEMBERS. FUTr4DS 630,421 6(K).647 Page 5 SteppÉnE Stones Pr&Sehool (Brackley) Bal#n¢c Shect (cfjntinuedl As At 31 August 21115 For Lhe year ending 31 Augusi 2025 Ihe tompany was eniiiltd 10 exemplion from audil undeT seelÉon 477 of the Companie Act 2000 relaling 10 small companies. Thc members have not required the company to obtain an uudil in aCCOTdance with section 476 of the Companies Aci 2006. Thc direciors acknowledge their re%ponsibtlilieq for Complying wiih the requiremenis of the Art with r¢spwl lo accouniing records and Ihe prcparalion of aceounis. Thc4¢ a¢¢ouni.s havc been PTepaTed in accordancc with the PTOViSiOliS applicabl¢ lo cornpanies subject to the small ¢()mpani¢s rcgimc. On behalf of the Exmrd Mr Alan Eaton Dircctor 15th May 2026 Th¢ noics on pages 7 ts) 8 fotm part of thesc financÈal slatcmcnts. Page 6 tepping Stonts Pre￿￿h0o1 IBrackl¢y) Piote% to the TriDancial.%tatemenis For The Year Endeil JI August 2025 General IDform4tion Siepptng Siunes Pre-school (Brackleyl is a privaie Company, limiiul by guaTaniee. incortx)ral¢d in England & Wal¢s, rebTistLfLpd numb¢r 05995203 Th¢ re¥isier¢d otri¢c is SicppJrt& Sivnes Pre-school. SpriE)gvfield Way, Brdekley. Nonhampton%hirc, N>413 6JJ. Accounting Policies BY4515 of Preparation of Financtal Siaternent5 Thc fukqncial sialemei)Is havc IKcll prcparcd undcr the hE'slorical c051 convcntion and in ac¢()r(lanLC wilh Financial Reporling Siaiidard 102 %ection IA SIMall F_niitie% 'The Finanrial Reporiing Standard appliLable in the UK and Republic of ITeland" and Ihc C.ornpanies Acl 2(M)6. 2.2. Trrnover Tumovcr is mcasurcd ai ihe fair value of the con5ideratiOV TeceiNcd or rccctvable, n¢t of di￿ou￿t5 and valu¢ ikddcd uxcs. Tumover inLludeb rcvenuc Cdmcd from ihc bale uf good% Jnd from ihc rendeTin¥ uf 5eTh'ices. Tumover is rc41uccd for cstimatcd cuslvmcr r¢tum& rcbatcb an(1 oihLY simtl¥r allowanL¢s. Sale ofgoods Turnover from Ihc sal¢ of goods 15 rccognised when Ihc 5ignificani risks and r¢wards of ￿￿￿rTShip of the gO￿s- has tTan4fcTrcd tu thc buycT. This is usu¥lly al thc pi>int thal the ¢usloTncr has signcd for the delivery of ihc 8￿ds. R¢ndtring of s¢rvi¢e$ Turnovcr from the Fen(leringr of servi¢¢s is r¢CO￿Alsed by rcfertnL¢ to lh¢ %lag¢ of completion of ihe eoniraei. The slabje of ¢i)mpl¢ii(In L)f (t Lunirdil 1% mcasurcd by Lomparing the ci)s1S in¢urr¢d for wurk pcrfornicd lu dttie lo ihc loittl e4iimaicd contratl Lth%t%. Turni)vcr 1% only rccogniscd lo Ihc exicni uf Tccoverablc eX￿n￿l whcn Ihc ()ulLOtiic ()f a conThct cannot bc cslimalcd rcliably. 2.3. TAnglble Fixed Assets And Depretiation Tangible lixed a4%ei4 dre nieasured dl cost Icss accumulalcd depreLiaiion and any dcLumuldle(J impdifflie￿l 1o5se5. tkpreciaiion is provided al raies calculaied io write o*T the cosl of ihe fixed assets. le55 Iheir esitmaiL7J rcstdual value. over Iheir expecied useful lives on ihc following bases.. F*xiurcs & Fittings Comptjier Equipment straight linc 15•/0 per annum Iraight line 40/0 Per annurn AverA2e N￿Mber of Emplovtts Average number of ernploytts, iN¢luding dire¢iors. during the year was.. 38 (2024.. 38) Page 7 Stepplng Stones Pre-sthool (Brickley) Notes to the FillAncial Statements {¢thntinu¢dl bor The Year Lnded JI Au%ust 21125 Tan2iblc A55ets Flitures & Fittin Cost As ai I September 2024 Additions 4148,846 34,964 As ilt 31 Augubt 2025 483.810 Depredatlo As ai I S¢picmlx'r 2024 Pruiiid¢d durin￿j ihe period 324.397 As 8131 Augusi 2025 341,516 let Book ￿'#}Ut As ai 31 Augus12025 A5 al I Seplembcr 2024 124,449 Debtors 2025 2024 Due within year Trddc dcbiors 3.087 5.106 6.073 Oih¢r dL'biu 8.253 6,073 Credi¢or5: Arnounts Fallin% Due Within One Ye%r 2025 2024 OEhcT crcditOTS 6.789 17,621 1.3( 14.383 Taxation and soctal security 24.410 15,689 CompAny limitl￿ by g￿arantee The Company is limiicd by guarantee and has no Ehare ¢apit81. Evcry mcmbcT of Ihc company undcrtakcs lo conlributc to Ihc as5Cts of thc company. is) th¢ ev¢nl of a witjding UP* such aD amouni a% may bc r¢quirt,d n()t cxce¢ding £1. Page 8 SteppiN% Ston¢% PrtsS¢hool (Brackleyl Detailed Ineome and Expenditure Account Tror The Year Endtd 31 AuEu5t 2025 2025 21124 TURTr4OVER SalL's 779.430 724.438 COST OF SAI.F,S pu￿h￿¢S 45.630 28,956 145.630 } 128,9561 GROSS SURPLUS 733.¥lX) 695.482 Distribution Costs TrJN¢l and 4ub%i%lence ex￿nSeS 522 15221 Adminl$trgtlve Expenses Wagc% and salarics ETnploycrs Nl Empl(iycrs pcllsions- def￿cd contribuiions schcmc Stoff irnining Pr￿eCtIVe clothin8 Rent 553.525 27.088 14,159 1.886 3,287 21.029 12.378 38.391 3.819 6,110 4.155 .536 I,￿)5 1,396 505,164 26.323 2.539 1.448 21,351 13.fy18 21.355 3.847 2.426 7.847 1.544 9414 Light and h¢&i RcpaiTr and mainicnan¢c Clcaning InsvrdrKe Priniing. rx)slage and slalionery Telecommuni¢ations and dats costs Aceounian¢y feL's SubscripiioTrs Dcprcciatiot5 F.ntertaining Sundry eKpen*es 831 25,392 1.024 1,090 137 1709.897) {645,2091 OtherOperatin% Income OihtT initstnL- Lnniribuling lo other operating income 1.2(X> 250 1,2(K) 250 OPERATifs'G SURPI.US 24,932 So.￿1 CONTJNUED Pdge 9 Stepplng Stones Pre-SthoDI (Brackley) DetBil¢d Income and ExpenditureActount {¢oniinued) For The Year Ended 31 August 2025 Other interest reettvabk and similar income Pank intcr¢st Tccciwablc 4,842 3,982 3,982 SURPLLS FOR THE FINANCIAL YEAR 29.774 53,983 Pagc 10 nable Issuer J R Walker Limited Document gen8rated Tue, 19th May 2026 17..09..07 BST Do¢ument ringerprint a9de888e53b84197f78cOc61cab3c893 Parties involved with this document Document processgd Party + Fingerprint Wed, 20th May 2026 20..45..54 8ST IAr Aan David Eatrjn - Signer Id07dbe79bcgfb13f9f6387819d3459491 Audtt history log Date Action TIJÈ, 19th May 2026 17.'09".07 BST Envelope generated with fingerprint a8b9082130d03ba811ce7fOlbcdfced4 118.133.63.166) Tue, 19th May 2026 17..09.'07 BST Document genèratèd with fingerprint 1ca61b4f878ed34c1efe799131¢641fd. 118.133.63.166) Document generalad with fingerprint a9de888e53b84197f78cOc6fc3b3c893.118.133.63.1661 IAr Alan Davld Ealon has been assigned to this envelope.118.133.63.1661 Envelope generated Tue, 19th May 2026 17.09..07 BST Tue. 19th May 2026 17".09."07 BST Tue. 19th May 2026 17..09..15 BST Tue. 19th May 2026 17'.09.'15 BST Sent the envelope lo Mr Al8r¢ David Eaton for signing Document emailed to party email Mr Alan David Ealon viewed the envelope114t.195.146.581 Mr Alan David Eaton signed the envelope1141.195.146.581 This envelope has been signed by all parties {141.195.146.58) Signed document confirniation emailed to paty email {141.195.146.581 Signed document confirmation emails have been sent lo all parties. 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