REGISTERED COMPANY NUMBER: 06363642 (England and Wales) REGISTERED CHARITY NUMBER: 1126151
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2025
for
Shepperton Pre-School Limited
Suzanne Cater ACA Shepperton Studios Room 147 Building 14 Studios Road Shepperton Middlesex TW17 0QD
Shepperton Pre-School Limited
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | to | 6 |
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Shepperton Pre-School Limited
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 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 ACTIVITIES
Objectives and aims
Our objectives are to promote the well-being and development of children across all areas of learning through the provision of the Early Years Foundation Stage curriculum at the Pre-School to children particularly, but not exclusively , within the Shepperton area.
Significant activities
We are a sessional Pre-School providing care for children aged 2 years 7 months old to 5 years old.
In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education and on fee-charging.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Shepperton Pre-School follow the childrens' interests with appropriate adult provocation and intervention with a pedagogy of In The Moment Planning they support all the children in their care to become confident in who they are and ready for the next step of their learning journey. Shepperton Pre-School focuses on supporting all children as individuals which in turn helps them to develop all areas of learning and development along with building resilience and self esteem. Working in partnership with parents, carers and local schools our aim is for each child to achieve their full potential , gain and develop skills that they will need throughout life. Shepperton Pre-School focuses on the social , emotional and mental health of all children in their care and works hard to build sustained relationships with the families that make up the cohort in order to support the whole child.
FINANCIAL REVIEW
Financial position
During the year the Pre-School had a deficit of £249 (2024 - deficit £13,665) .
Principal funding sources
The income of the organisation during the year consisted of fees , government funding for the provision of pre-school places and grants from Surrey Early Years.
Reserves policy
There is a policy to maintain reserves at a minimum of £30,000. Budgets are prepared to ensure Shepperton Pre-School achieves adequate financial performance whilst continuing to provide outstanding quality.
FUTURE PLANS
Through training and development of staff and recognising outstanding performance the charity will continue to build on its longstanding success.The involvement of parents to further develop fundraising activities is central to the organisation's success. Maintaining a prudent investment policy and careful management of costs will support further enhancement of provision , thus meeting the expectations of the local community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Page 1
Shepperton Pre-School Limited
Report of the Trustees
for the Year Ended 31 August 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
Trustees are recruited from members of the Pre-School as well as members of the local community. Trustees are invited to continue their commitment to the charity even after their children have moved on from the setting, to ensure continuation of the objectives and achievements of the Pre-School.
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06363642 (England and Wales)
Registered Charity number
1126151
Registered office
Pre-School Hut Glebeland Gardens Shepperton Middlesex TW17 9DH
Trustees
Ms E C L Davis Director G R D Lansdale Director Ms S C Morris Director Ms C S Morris Director Ms C L Palmer Director R I V Parker-Labastide (appointed 10.11.25) A K L Venning Director
Independent Examiner
Suzanne Cater ACA Shepperton Studios Room 147 Building 14 Studios Road Shepperton Middlesex TW17 0QD
Approved by order of the board of trustees on 4 June 2026 and signed on its behalf by:
Ms S C Morris - Trustee
Page 2
Independent Examiner's Report to the Trustees of Shepperton Pre-School Limited
Independent examiner's report to the trustees of Shepperton Pre-School Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I 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 accounts to be reached.
Suzanne Cater The Institute of Chartered Accountants in England and Wales
Suzanne Cater ACA Shepperton Studios Room 147 Building 14 Studios Road Shepperton Middlesex TW17 0QD
4 June 2026
Page 3
Shepperton Pre-School Limited
Statement of Financial Activities for the Year Ended 31 August 2025
| 31.8.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 9,450 Charitable activities Fees Received 18,417 Discretionary Funding 141,496 Local Authority Funding 81,181 General 3,791 Other trading activities 2 15,827 Investment income 3 707 Total 270,869 EXPENDITURE ON Raising funds 4 9,102 Charitable activities General 262,016 Total 271,118 NET INCOME/(EXPENDITURE) (249) RECONCILIATION OF FUNDS Total funds brought forward 67,747 TOTAL FUNDS CARRIED FORWARD 67,498 |
31.8.24 Total funds £ 7,216 25,909 148,844 52,856 - 6,472 346 241,643 10,002 245,306 255,308 (13,665) 81,412 67,747 |
|---|---|
The notes form part of these financial statements
Page 4
Shepperton Pre-School Limited
Balance Sheet
31 August 2025
| 31.8.25 | 31.8.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 7 | 319 | - |
| Prepayments and accrued income | - | 225 | |
| Cash at bank and in hand | 71,106 | 69,899 | |
| 71,425 | 70,124 | ||
| CREDITORS | |||
| Amounts falling due within one year | 8 | (3,181) | (2,377) |
| NET CURRENT ASSETS | 68,244 | 67,747 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 68,244 | 67,747 | |
| ACCRUALS AND DEFERRED INCOME | 9 | (746) | - |
| NET ASSETS | 67,498 | 67,747 | |
| FUNDS | 10 | ||
| Unrestricted funds | 67,498 | 67,747 | |
| TOTAL FUNDS | 67,498 | 67,747 |
The charitable company is entitled to exemption from audit under 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 ended 31 August 2025 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 the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs 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.
The notes form part of these financial statements
Page 5
continued...
Shepperton Pre-School Limited
Balance Sheet - continued
31 August 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 4 June 2026 and were signed on its behalf by:
S C Morris - Trustee
C L Palmer - Trustee
The notes form part of these financial statements
Page 6
Shepperton Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.
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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Fundraising events | 15,827 | 6,472 |
continued...
Page 7
Shepperton Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
3. INVESTMENT INCOME
| 3. | INVESTMENT INCOME | ||
|---|---|---|---|
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Deposit account interest | 707 | 346 | |
| 4. | RAISING FUNDS | ||
| Investment management costs | |||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Property repairs | 2,917 | 4,840 |
5. TRUSTEES' REMUNERATION AND BENEFITS
No Remuneration was paid to any trustee during the year for services as a trustee.
During the year remuneration of £47,924 (2024 - £45,774) was paid to Mrs S Morris as allowed in a provision within the governing document of the charity, for services as manager of the pre-school. Pension contributions of £1,442 (2024 £1,496) were also paid in respect of Mrs S Morris.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 7,216 |
| Charitable activities | |
| Fees Received | 25,909 |
| Discretionary Funding | 148,844 |
| Local Authority Funding | 52,856 |
| Other trading activities | 6,472 |
| Investment income | 346 |
| Total | 241,643 |
| EXPENDITURE ON | |
| Raising funds | 10,002 |
| Charitable activities | |
| General | 245,306 |
| Total | 255,308 |
| NET INCOME/(EXPENDITURE) | (13,665) |
continued...
Page 8
Shepperton Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | Unrestricted | |||||
|---|---|---|---|---|---|---|
| fund | ||||||
| £ | ||||||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 81,412 | |||||
| TOTAL FUNDS CARRIED FORWARD | 67,747 | |||||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31.8.25 | 31.8.24 | |||||
| £ | £ | |||||
| Other debtors | 319 | - | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31.8.25 | 31.8.24 | |||||
| £ | £ | |||||
| Trade creditors | - | (1) | ||||
| Social security and other taxes | 2,846 | 1,642 | ||||
| Salaries payable | (330) | - | ||||
| Accruals and deferred income | 665 | 736 | ||||
| 3,181 | 2,377 | |||||
| 9. | ACCRUALS AND DEFERRED INCOME | |||||
| 31.8.25 | 31.8.24 | |||||
| £ | £ | |||||
| Accruals and deferred income | 746 | - | ||||
| 10. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At 1.9.24 | in funds | 31.8.25 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 67,747 | (249) | 67,498 | |||
| TOTAL FUNDS | 67,747 | (249) | 67,498 |
continued...
Page 9
Shepperton Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
10. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds |
Incoming resources £ 270,869 270,869 |
Resources Movement expended in funds £ £ (271,118) (249) (271,118) (249) |
|---|---|---|
| At 1.9.23 £ Unrestricted funds General fund 81,412 TOTAL FUNDS 81,412 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 241,643 TOTAL FUNDS 241,643 A current year 12 months and prior year 12 months combined position is as follows: At 1.9.23 £ Unrestricted funds General fund 81,412 TOTAL FUNDS 81,412 |
Net movement At in funds 31.8.24 £ £ (13,665) 67,747 (13,665) 67,747 Resources Movement expended in funds £ £ (255,308) (13,665) (255,308) (13,665) Net movement At in funds 31.8.25 £ £ (13,914) 67,498 (13,914) 67,498 |
|---|---|
continued...
Page 10
Shepperton Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 512,512 512,512 |
Resources Movement expended in funds £ £ (526,426) (13,914) (526,426) (13,914) |
|---|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 11
Shepperton Pre-School Limited
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| Detailed Statement of Financial Activities for the Year Ended 31 August 2025 |
||
|---|---|---|
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (1) | 3 |
| Donations | 9,451 | 7,213 |
| 9,450 | 7,216 | |
| Other trading activities | ||
| Fundraising events | 15,827 | 6,472 |
| Investment income | ||
| Deposit account interest | 707 | 346 |
| Charitable activities | ||
| Grants | 244,885 | 227,609 |
| Total incoming resources | 270,869 | 241,643 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Sundries | 6,185 | 1,548 |
| Investment management costs | ||
| Property repairs | 2,917 | 4,840 |
| Charitable activities | ||
| Wages | 210,674 | 194,734 |
| Social security | 4,349 | 2,813 |
| Pensions | 3,044 | 2,471 |
| Sundries | 15,750 | 21,798 |
| 233,817 | 221,816 | |
| Support costs | ||
| Management | ||
| Insurance | 2,853 | 1,093 |
| Light and heat | 2,908 | 8,483 |
| Telephone | 4,102 | 3,040 |
| Sundries | 7,400 | 4,461 |
| Rent | 5,999 | 4,045 |
| 23,262 | 21,122 |
This page does not form part of the statutory financial statements
Page 12
Shepperton Pre-School Limited
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 August 2025 | ||
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Management | ||
| Finance | ||
| Bank charges | 464 | 151 |
| Other | ||
| Sundries | 776 | 3,614 |
| Governance costs | ||
| Accountancy and legal fees | 3,697 | 2,217 |
| Total resources expended | 271,118 | 255,308 |
| Net expenditure | (249) | (13,665) |
This page does not form part of the statutory financial statements
Page 13