Cornpany registration number.. 06673935 Charity registralion number.. 1127227 Report and Financial Statements For the Year Ended 31 August 2025 for Ja¢k and Jill's Pre-school {Lichfield) (A Company Limited by Guarantee) Dains Audit Ltd Chartered Accountanty 2 Chamberlain Square Paradise Circus Birmingham B3 3AX
Jatk and Jill's Pre-school ILi¢hfield) Contents of the Financial Statements For the Year Ended 31 August 2025 Page Legal and Administrative Infonnation Report of the Trustees 24 Independent Examiner's Report Ststement of Financial Activities Balance Sheet Notes to the Financial Statements 8-11
Jack and Jill's Pre-school (Lichfield) Reference and Administrative Information For the Year Ended 31 August 2025 CONSTITUTION: Jack and Jill's Pre-school (Lichfield) is a company limited by guarantee and a regislered charity governed by its Memorandum 2nd Articles of Association. DIRECTORSllRUSTEES: Mandy Carter Chairperson from 27 February 2025 Jennifer Punshon Treasurer Vicky Hussain resigned 9 September 2024 Lehnne HaTriS terminated 4 March 2026 Anne Matthewman resigned 22 May 2025 Emma Hill terminated 5 May 2026 Alex Law resigned 27 February 2025 Clare Phizacklea resigned 27 Febnwy 2025 Laura Wilson resigned 27 February 2025 Charlie Lennon appointed 28 February 2025 Benjamin Elliott appoinied 24 February 2026 Victoria Elliott appointed 24 February 2026 Louise Gardner appointed 24 February 2026 Ashley Gordon appointed 24 February 2026 Lucy Mitchell appointed 24 February 2026 SECRETARY.. Charlie Lennon appointed 28 February 2025 REGISTERED OFFICE: Darwin Hall Heatheot Place Lichfield Staffordshire WS13 6RQ REGISTERED NUMBER: 06673935 IEngland and Wales) 1127227 CHARrrY NUMBER: BANKERS: Cooperative Bar INDEPENDEIYT EXAMINER: M Gurney FCCA, DChA of Dains Audit Ltd 2 Chamberlain Square Paradise Circus Birn)ingham B3 3AX
Jack aDd Jill's Prt-sehool (Liehfield) Report of the trustees for the year ending 31 August 2025 The truslees are pleased to present their report together with the financiai statements of the charity for the year ending 31 August 2025. Legal and administrative information set out on page I foms part of this report. The finan¢ial staiements comply with current statutory requirements, the rnemorandum and arti¢les of association and Accounting and Reporting by Charities.. Statement of Re¢ommend¢d Practic¢ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK Republic of Ireland effective l January 2019. S¢rueture Governan¢t and Managemeul Governing Document Jack and Jill's Pre-S¢hool (Lichfield) is a charitable ¢ompany limited by guarantee, incorporated on 15 August 2008 and registered as a ch2rity in 2008. The ¢ompany was established under a Memorandum of Association which established the objects and powers of the charitable cornpany and is governed under the Arti¢l¢s of A55o¢iation. In the event of the company being wound up members are required to contribute amount not exceeding £1. Recruitment and Appointment of Directors The directors of the company are a150 charity trustees for th¢ purpose of charity law. Under the Articles of Asso¢iation the Management Committee sh211 consist of a Chair, Treasurer and Secretary and between two and nine elected members. Comtnitt¢e memb¢rs are elected for a terni of on¢ year al the Annual General Meeting. Trustee Induction xlld Training When a new trustee is appoint¢d they are provided with a pack which contains.. A copy of the Memorandutn and Articles of A550ciation' A copy of the most recent annual report and accounts. Copy minutes of previous trustees, meetings- A copy Of the Charity Commission guidance 'The Essential Trustee,. Objeets of the Cbarity The objects of the Pre-s¢hool are to enhance the development and education of children primarily under statutory school age by en¢ouraging parents to understand and provide for the needs of their children through community groups and by'.- Offering appropriate play, educalion and care facilities and training courses, together with the rIt of parents to take responsibility for and to be involved in the a¢tivities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability, Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs, Instigating and adhering to and furthering the aims and obj¢¢ts of the Pre-school learning .411ianc¢. Publie Benefit The trustees coJ)firni that they have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and have complied with their duties under the Charities A¢1 2011 by providing high quality education to pre-school children.
Jack aDd Jill's Pre-sehool (Liehfield) Report of the trustee5 foT tbe year eoding 31 August 2025 (CoDtinued) Aetivitie5, #chievements and future developments We currently have 28 number of ¢hildren on roil, totalling 449 hours per week. Children can attend a range of sessions to b=st suit their needs. We ar¢ open 5 days a week from 8..30-14..30 during tern) time, providing government funded and privately funded early years ¢ducation for 24 year-old children. We wer¢ particularly pleased that our Autumn tern) numbers for the 2025-26 academic year were up by 49.70/y compared with Autumn term 2024. We aim to offer families a financia]ly acce55ible early years setting. During sessions, we support e8¢h child's learning and development using the 7 areas within the EYFS statutory framework. These areas fom) the basis of our daily activitie5 but we activ¢ly encourage ¢hildren'5 individual interests and are highly responsive to their individual needs. Jack and Jill's Pre-schtsol received a'Good' Ofsted rating in all ¢ategories in 2024. On recommeT]dation by Ofsted. staff have improved planning and adapted it to meet the needs and interests of Current learners. Going fon¥ards, we plan to integrate further opportunities for off-site lewning into our planning. To enable this, we will purchase an appropriate travel system. We hope this will also raise the profile of our Pre-school in the local are£ therefore generating interest and future business. FinaDtial statements The attached financial statements show the currenf state of the charity's finances. Reserves policy At 31 August 2025 free reserv¢s tota]led £9,981 {2024 £15,691). This falls within the range agreed by the trustees. Risk managemeDt The trustees activel>' review the major risks which the charity faces on a regular basis. This review includes financial. operational and business risks. The trustees have established systems to mitigate significant risks. Goillg Con¢ern The trustees are confident that the organisation has sufficient resources for the next twelve months and on that basis the aecounts have been prepared on the going concern basis. Th¢ political and economic situation post Covid did tdversely impact the number of children aitending the pre-school, however the number of children on the register has returned to a healthy level and has been maintained inline with academic ycar seasonal fluctuations. A working party of trustees are introducing further improvements to th¢ policies and procedures of the charity including the introduction of a digital platfomi for sharing and accessing data and re¢ords.
Jack and Jill's Pre-scbool (Liebfield) Report of tbe trustees for the year ending 31 August 2025 (CoDtiuued) Trustees responsibilities in relation to the financial statements The trUeeS {who are also dire¢tors of the Jack and Jill's Pre-S¢hool (Lichfield) for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A¢¢ounting PrtIce). Company law requires the tNstees to prepa financial stal¢rnents for each finan¢tal year, which give a true and fair view of the state of affairs of the charitable ¢ompany and of the incoming resources and application of resources, including the income and expenditur¢, of the charitable company for the year. En preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply theTn ¢onsistently- observe the methods and principles in th¢ Charities SORP. make judgements and estimates thai are Teasonable and prudent,. Stale whether applicable UK Accounting Standards have been followed, subject lo any materia] departures disclosed and ¢xplained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the ¢haritable company will ¢ontinue in operation The trustees are responsible for keeping proper ac¢ounting records that disclose with reasonable accura¢y at any time the finan¢ial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the a55Cts of the ¢haritable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. IndepeDdellt ExamlDer A resolution will be proposed at the Annual General Meeting that M Gumey FCCA. DChA of Dains Audit Ltd b¢ reappointed as indep¢ndent examiner of lh¢ ¢harity for the ensuing year. Small Company Exemptions This report is prepared in accordan¢e with the special provisions relating to small companies within part 15 of the Companies Act 2006. By order of the trustees Mandy Carter 22 May 2026
IDdependeDt EiamiDer'5 RepoTt to the Trustees of Jack #nd Jill's Pre•Scbool (Liehfield) I report to the charity trustees on my examination of the accounts of the compaY for the year ended 31 August 2025 whi¢h are set out on pages 6 to I l. Responsibilities aDd basis of report As the charity trustees of the company {and also its directors for the purposes of company law) you are responsible for the preparation of th¢ 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 requir¢d to be audited under Part 16 of the 2006 Act and are eligible for independent edminalI0n. I report in respect of my examination of your ¢ompany's accounts as carried out under se¢tion 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 ihe 2011 Act. Independent examiller's statem¢nt I have completed my examination. I confirm that no matters have come to my attention in conne¢tion with the examination giving me cause to believe that in any materia] respe¢t.' accounting records were not kept in respe¢1 of the company as r¢quired by section 386 of the 2006 Act; or the accounts do not a¢¢ord with those records. or the accounts do not ¢omply 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 mdhods and principles ofihe Statement of Recommended Pra¢tice for accounting and reporting by charities lapplicable 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 acr055 no other rnatters in connection with the examination to which attention should be drawn in this report in order to ¢nable a proper understanding of the accounts to be reached. M Gurney FCCA, DChA of Dains Audit Ltd 2 Chamberlain Square Paradise Circus Birn)ingham B3 3AX 22 May 2026
Jack and Jillys Pre-sehool (Li¢hfield) Statement of Financial Activities (including Income and Expenditure Aeeount) For the Year Ended 31 August 2025 r4otes UDrestricted Funds 2025 Unrestricted Funds 2024 Income from: Charitable activiii¢s'. Operation of a pre-school Fundraising 74,929 523 84,484 82 Totgl income 75,452 84.566 Expenditurt OD: Charitable activities 81,162 83,567 Totgl expenditure 81,162 83.567 Net inromel{expenditurel {5,7101 999 Totsl Funds at 31 August 2024 15,691 14,692 Total funds at 31 Allgust 2025 9.981 15.691 The statement of financial activiti¢s includes all 8ain5 and losses re¢ognised in the year. All incoming resources and re50ur¢es expended derive from continuing activities.
Jack aDd Jill*s Pre-school (Li¢hfield) Balance Sheet 31 August 2025 2025 2024 Notes Fixed auets Tangible ass¢ts Current a55ets Debtors Cash at bank and in hand 3,174 12,498 2.653 18.089 15,672 20,742 Creditors Amtsunts falling due withirt ot)e year io 5,691 5.051 Net current Assetsl(liabilities) 9,981 15,691 Net gssets 9,981 15.691 Unre5tri¢ted income fund5 Unrestricted funds 9.981 15,691 For the year ending 31 August 2025 the Company was entitled tt> exemption from audit under se¢tlOD 477 of the Companies Act 2006 relating to small ctsmpanie5. Directors, r¢sponsibilities The members have not required the company to obtain an audit of Lis accounts for the year in question in a¢cordance with section 476. Th¢ directtsrs acknowledge their responsibilities for eornplying with the requirements of the A¢t with respect to accounting records and the preparation of accounts. These financial statements have been prepaTed in accordance with the provisions applicable to comparties subject to the 5rnall companies regime within Part 15 of the Companie5 A¢t 2006 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). Approved by the Board for issue on 22 May 2026 Jennifer Punshon Director Company R¢gistration No. 06673935
Jack and Jlll's Pre-sthool (Liehfield) Notes to the Finan¢ial StatemeDts For tht year ended 31 August 2025 Ae¢ounting poli¢ies The finan¢i31 statetnents have been prepared under the historical ¢ost convention and in 3ccordan¢e with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing their account5 in accordance with the Financial Reporting Standard appli¢able in the and Rcpublic of Ireland IFRS 102) effe¢iive l January 2019, the Financial Reporting Standard applicable in ihe UK a]]d Republic of Ireland IFRS 1021 and the Companies Art 2006. The charity constitutes a public benefit entity as defined by FRS 102. The principal accounting polici¢5 adopted in the preparation of the finan¢ial statements are as follows.. Fees Fees are recognised a5 earned. Donations and Grants Income from donation5 and grants. including Capital grants, is included in incorne when these are receivabl¢. When donors specify that donations and grdnts are for particular restricted purp05¢5 whsch do not amount to pr¢- condiiion5 regarding entitlement, this in¢ome 15 included as restricted income when re¢¢ivable. Interest re¢eivable Interest receivable is included in the Statement of Financial A¢tivit2es in the year in whieh it 15 r¢¢eivable. Expetsditure All expenditure is recogni5¢d once thcre is a legal or ¢onstructiV¢ obligation to that expenditure, Lt is probable settlement is rquired at)d the amount C1 be measured reliably. Government grants In¢ome from government grants is a¢¢ounted forto recogni5e ihe income in tht period in which related c05t5 aris¢. If the grant is re¢eivable without specif5¢ related costs being incurred the grant proceeds are recognised when they are re¢¢ivable. Tangible fixed asset$ All fixed assets are capitalised. Depreciation is provid¢d at the following annual rates in ord¢r to write off each asset over its estimated useful life. Computers Fixtures and flttings 25 /fj on straight line basis 20Y¢ on straight line basls Fund accounting Restricted funds are to be llsed for specific putposes laid down by the grant nJaking body or doDOr. Unrestricted funds are in¢omitl8 resources receivable for expenditure on the general objectives of the charity. Going tonce The accounts have been prepared on the going con¢em basis. As explained in the trustees, report, the COVID pandemic adversely affected the pre-school, how¢v¢r the level of activity has now recov¢Ted io a sustairtable level and the tnLStees are ¢ortfident that the pre-school has sufficient resources to continue trading for the foreseeable fuh]re. 2. Charity $titus The Charity is a company limited by guarantee and has no share Capital. The liability of each men)ber in the event of winding up is limtted to £1.
Jack and Jill'$ Prewschool (Lichfield} Notes to tbe Finaneial Statements For the Yegr Ended 31 August 2025 {Continlled) 3. Income from operation of & pre-school 202S 2024 SCC Funded sessions Private sessions 61.401 13,528 68,536 15.948 74,929 84,484 4. ChAritable expeDditure 2025 2024 Salaries Employer's pensions A8ency staff Staff and ttustee training R¢sollrces and snacks Rent Insurance Telephone and intemet Sundry expenses Payroll Independent examiner Depreciation 61,343 1,088 254 256 2,868 9,677 520 1,610 690 59,360 1,484 4.364 114 2,466 9,676 518 1,685 1,314 936 1.650 .740 81,162 83,567 5. f4et income 2025 2024 This js stated after charging.. Independent Examiner- independent examination other 1,740 1,650 936 6. Taxation No liability to UK coryoration tax arose on ordinary activities for th¢ year ended 31 Au8USt 202512024- £Nill.
J#ek and Jill's Pre-school (Licbfield) Notes to the Financial Statements For tbe Year Ended 31 August 2025 (CoDtillued) 7. Stsff cost$ &nd trn$tee5 remunergtion 2025 2024 Wages and Salaries Defined ¢ontribution pension ¢ontributions 61,343 1,088 59.360 1,484 62,431 60.844 AveTage number of full-tin]e ¢qusvaleni employees during the year Furthering the charities objects No employee eamed more than £60.000 per annum {2024 Nil). Trustees received no remuneration for a¢ting in the Capacity of trstee (2024- £Nil) and were not reimbur5¢d for any of their expenses in the year (2024- £Nil}. 8. Tangible fixed assets CoJDputer5 Fixture$ and rittings Total Cost At I September 2024 and 31 August 2025 488 883 1,371 Depreciation Ai I September 2024 488 883 1.371 Charge for year At 31 August 2025 488 883 1,371 Net Book Value at 31 August 2025 9. Debtors: Amount5 falling due within one year 2025 2024 Trade Debtors 3,174 2,654 3,174 2.654 -1
Jatk and Jill's Pre•S¢hool (Li¢hfield) Notes to ibe Fittancial Stattments For tbt year ended 31 August 2025 (tODtiDlitd) 9. Creditors: Arnounts f211iNg due within one year 2025 2024 TTade CreditOTS and Acmials PAYE and National Insuran¢e Pension Contributions Fees R¢ceiYe in Advance 3,501 4,030 225 1,965 629 362 5.691 5,051