Registered Company Number: 06508243 (England and Wales) Registered Charity Number 1125535
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2025 For Stock Pre-School
Contents
Contents Page | Report of the Trustees Page 2 - 3 Independent Examiner's Report Page 4 - 5 Statement of Financial Activities Page 6 Statement of Financial Position Pages 7-8 Notes to the Financial Statements Pages 9 - 11
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Stock Pre-School
Report of the Trustees for the Year Ended 31 August 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the Financial Statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with Financial Reporting Standard 102 (Section 1A), the Financial Reporting Standard applicable in the UK and Republic of Ireland for Small Entities.
Incorporation
The charitable company was incorporated on 28 February 2009 and commenced trading on | March 2009.
Reference and Administration Details
| Registered Company Number: | 06508243 (England and Wales) | 06508243 (England and Wales) |
|---|---|---|
| Registered Charity Number: | 1125535 | |
| Registered Office: | Dakyn Drive | |
| Stock | ||
| Essex | ||
| CM4 9TB | ||
| Trustees serving in the period | L A Adams (resigned | ] December 2024) |
| GE Fullam | ||
| J Sanders | ||
| S Tyler (appointed 26 | November 2024) | |
| V L Wade (appointed | 14 November 2024) | |
| EL Wall | ||
| L White | ||
| C Wright (appointed 26 November 2024) | ||
| Company Secretary: | GE Fulham | |
| Independent Examiner: | Matthew Pugh F.M.A.A.T. | |
| Pugh& Co. The Mousery | ||
| Beeches Road | ||
| Battlesbridge | ||
| Essex | ||
| SSI18GH |
2
Structure, Governance and Management
Governing Document: The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk Management: ‘The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
On behalfof the Board:
"‘e Nf) Trustee... AGA LEM. aces dae RYO.
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Independent Examiner’s Report to the Trustees of Stock Pre-School
I report on the accounts for the year ended 31 August 2025 set out on pages 6 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period (under section 43 (2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
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e Examine the accounts under Section 43 of the 1993 Act e To follow procedures laid down in the General Directions given by the Charity Commission (under Section 43 (7)(b) of the 1993 Act; and
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e To state whether particular matters have come to my attention
Basis of the independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and therefore no opinion is given as to whether the accounts represent a‘true and fair view’. The report is limited to those matters set out in the statements below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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e To keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
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e To prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Section 1A ofthe Financial Reporting Standard 102
have not been met; or
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- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Independent ny ///
Date... 22ltoltots
Matthew Pugh F.M.A.A.T. Pugh & Co, The Mousery Beeches Road Battlesbridge Essex SS11 8GH
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Stock Pre-School
Statement of Financial Activities for the year ended 31 August 2025 Unrestricted Funds
| Year Ended | Period Ended | ||
|---|---|---|---|
| 31 Aug. 2025 | 31 Aug. 2024 | ||
| £ | £ | ||
| Incoming Resources | Notes | ||
| Incoming resources from generated funds | |||
| Government FEEE income | 116,550 | 91,925 | |
| Fees from parents and voluntary contributions | 64.601 | 72,594 | |
| Fundraising income | 2 | 2.774 | 1,323 |
| Investment income | 5 183,925 |
—__= 165,842 |
|
| Other operating income | 3 | : | : |
| Total incoming resources | 183,935 | 165,842 | |
| Resources Expended | |||
| Costs ofgenerating funds | |||
| Costs of generating fundraising income | 4 | 471 | : |
| Governance costs | 169,864 | 173,212 | |
| Total resources expended | 170,335 | 173,212 | |
| Net (outgoing)/incoming resources | 13.590 | (7,370) | |
| Total funds brought forward | 120,656 | 128.026 | |
| Totalfundscarriedforward | 134,246 | 120,656 |
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The notes form part of these financial statements
Stock Pre-School Balance Sheet as at 31 August 2025 Unrestricted Funds
| Year Ended | Period Ended | ||
|---|---|---|---|
| 31 Aug. 2025 | 31 Aug. 2024 | ||
| £ | £ | ||
| Fixed Assets | Notes | ||
| Tangible assets | 7 | 2,191 | 7,779 |
| Current Assets | |||
| Accrued income | 2,583 | - | |
| Debtors and prepayments | 8 | 1,372 | 710 |
| Cash at bank and in hand | 133,286 | 122,580 | |
| 137,241 | 123,290 | ||
| Current Liabilities | |||
| Creditors | 9 | (5,185) | (10,413) |
| Net Current Assets | 132,056 | 112,887 | |
| Total Assets less Current | Liabilities | 134,246 | 120,656 |
| Net Assets | 134.246 | 120,656 | |
| Funds | |||
| Unrestricted funds | 134,246 | 120,656 | |
| TotalFunds | 134,246 | 120,656 |
The financial statements were approved by the Trustees on 24 November 2025.
Signed on behalfof the Trustees
Grace Fullam 24" November 2025
7
The notes form part of these financial statements
Stock Pre-School
Statement of Financial Position as at 31 August 2025 — continued
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.
The members have not required the charitable company to obtain an audit of its financial statements for the period ended 31 August 2024 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 theCompanies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of[the][state][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.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard 102 Section 1A for Small Entities (effective January 2016). Thesigned financialon its statementsbehalf by: were approved by the Board of Trustees on an]I]J&E. ....and were
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The notes form part of these financial statements
Stock Pre-School
Notes to the Financial Statements for the year ended 31 August 2025
1. Accounting Policies
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of the Financial Reporting Standard 102 for Small Entities (effective January 2016), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Buildings
15 years straight line
Fixtures & Fittings S years straight line
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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of financial activity on a straight line basis over the period of the lease.
2. Activities for Generating Funds
Year Ended Period Ended 31 Aug. 2025 31 Aug. 2024 £ £ Fundraising events 2,774 1,323 Miscellaneous income - : 2.774 1,323
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Notes to the Financial Statements for the year ended 31 August 2025 - continued
| 3. | Other Operating Income | ||||
|---|---|---|---|---|---|
| Year Ended | Period Ended | ||||
| 31 Aug. | 2025 | 31 Aug, | 2024 | ||
| £ | £ | ||||
| Government furlough grants | - | . | |||
| Gift aid | e | —— | |||
| 4. | Costs ofgenerating voluntary income | ||||
| £ | £ | ||||
| Support costs | = | —£ |
5. Trustees remuneration and benefits
Lisa White is the setting manager, her salary is solely for that role, she receives no remuneration for her role as a trustee. Total salary paid to Lisa in the year is £27,985 with employer pension contributions for that period of £599. Her employment and salary is in line with the details of our Constitution from 2011.
6. Staff Costs
| £ | £ | ||||
|---|---|---|---|---|---|
| Salaries and wages | 126,092 | 125,740 | |||
| 7, Tangible Fixed Assets |
|||||
| Property | Fixtures | Total | |||
| & Fittings | |||||
| Cost as at 1 September 2024 |
95.241 | 11,347 | 106,588 | ||
| Additions | nil | 1,465 | 1.465 | ||
| Disposals | nil | nil | nil | ||
| Cost as at 31 August 2025 | 95,241 | 12,812 | 108,053 | ||
| Depreciation as at | September 2024 | 88,89] | 9,918 | ||
| Charge for the year | 6.350 | 704 | 7,053 | ||
| Disposals | nil | nil | nil | ||
| Depreciation as at 31 August 2025 | 95,241 | 10,622 | 105,862 | ||
| Net book value as | at 31 August 2024 | 6,350 | 1,429 | 13,630 | |
| Netbookvalueas | at31August2025 | - | 2,190 | 2,190 |
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Notes to the Financial Statements for the year ended 31 August 2025 - continued
8. Debtors falling due within one year
| £ | £ | £ | |||
|---|---|---|---|---|---|
| Year | Ended | Period Ended | |||
| Debtors | 31 Aug.2025 - |
2025 | 31 Aug.2024 . |
||
| Provision for doubtful debts | - | - | |||
| Prepayments | 1372 | 710 | |||
| 1.372 | 710 | ||||
| 9. Creditors fallingdue within oneyear |
|||||
| £ | £ | ||||
| Trade creditors | - | - | |||
| Accruals | 702 | 928 | |||
| Payments made in advance | 4.483 | 9.475 | |||
| _5,185 | 10,403 | ||||
| 10. Movement in Funds |
|||||
| B/F | Net movement | C/F | |||
| 01/09/24 | in funds | 31/08/25 | |||
| Unrestricted Funds | |||||
| General Fund | 120,656 | 13,590 | 134,246 | ||
| Total Funds | 120,656 | 13,590 | 124.246 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| Unrestricted funds | resources | expended | in funds | ||
| General fund | £183,925 | (£170,335) | £13,590 | ||
| TotalFunds | £183,925 | (£170,335) | £13,590 |
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