Company registration number: 06256239 Charity registration number: 1128799
THE HOLLIES PRE-SCHOOL LIMITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Leathley & Co - Poynton Office Park Lane Business Centre 78 Park Lane Poynton Cheshire SK12 1RE
The Hollies Pre-School Limited Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7—11 |
The Hollies Pre-School Limited Company No. 06256239 Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The Hollies Pre-School is established to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
Public Benefit
When planning activities for the year the Pre-School has considered the Commission's guidance on public benefit.
Achievements and Performance
Main Achievements
The pre-school holds an Outstanding Ofsted accreditation from 2020 demonstrating its continued commitment to provide a safe and happy environment where children can grow and learn under the guidance and supervision of dedicated and caring staff. The high quality and consistency of teaching benefits predominantly preschool age children from the local area and the pre-school also provides after school care for local children up to the age of 11.
The pre-school encourages children to learn about other cultures through its special link with a primary school in Uganda.
Future Plans
The charity plans to continue the activities outlined above in the forthcoming years. The board of trustees continue to review and facilitate the necessary improvements and repairs required to the existing buildings and will plan future budgets accordingly.
Due to the national minimum wages increases and recent government changes to the national insurance contributions (NICs) we must safeguard the rising labour staff costs/running costs and staff retention to ensure the setting continues to thrive.
We continue to explore the possibility of securing a grant(s) for the setting and have developed a fund-raising events calendar throughout the year to help contribute and pay for new equipment. In the shorter-term (next 1-2 years) funds will be required to deliver a further new building(s) to replace the older facilities on the site, unfortunately the units are deteriorating, we need to develop a robust strategy to plan ahead our future finances and co-ordinate this significant spend.
We have also recently secured a 7year lease renewal agreement with Cheshire East Borough Council.
Financial Review
Reserves Policy
It is the policy of the charity to maintain unrestricted funds at a level to meet the unrestricted expenditure for the following twelve months. This would then provide sufficient funds to cover the management, administration, and support costs.
At the balance sheet date, the charity had unrestricted reserves carried forward of £328,671 (2024: £289,967 ).
The reserves not invested intangible fixed assets are needed to meet the working capital requirements of the pre-school. As well as operational income, the charity also has an active fund-raising committee which helps to boost the funds available to the charity to invest in its facilities and equipment.
Going Concern
There are no material uncertainties about the charity's ability to continue as a going concern.
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.
Page 1
The Hollies Pre-School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Trustee Selection Methods
The appointment of trustees is by the board and the requirement is for a minimum of 3 trustees.
Organisational Structure
The board of trustees have responsibility for all the major decisions of the charity. Beneath the board are three supervisors who take responsibility for the day to day running of the pre-school, two of which cover the pre-education side and one who covers the administrative duties. The staff are made up of both qualified and unqualified pre-school workers.
Reference and Administrative Details
Trustees
Mr Martin Deignan Helen Brislane Katie Thornewill Mr Andrew Ferguson (appointed 02/05/2025)
Charity Number
1128799
Company Number
06256239
Registered Office
Lower Park School Hazelbadge Road Poynton Cheshire SK12 1HE
Independent Examiner
Leathley & Co AAT Member in Practice Leathley & Co - Poynton Office AAT Member in Practice Park Lane Business Centre 78 Park Lane Poynton Cheshire SK12 1RE
Page 2
The Hollies Pre-School Limited Trustees' Report (continued) For The Year Ended 31 August 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of The Hollies Pre-School Limited 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 Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgments and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Martin Deignan Trustee 26/06/2026
Page 3
The Hollies Pre-School Limited Independent Examiner's Report to the Trustees of The Hollies Pre-School Limited For The Year Ended 31 August 2025
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 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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, 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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Leathley & Co AAT Member in Practice 26/06/2026 Park Lane Business Centre 78 Park Lane Poynton Cheshire SK12 1RE
Page 4
The Hollies Pre-School Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 8 Charitable activities: 8 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16 |
2025 Unrestricted funds £ 26,802 5 2,220 |
2024 Unrestricted funds £ 7,464 30 - |
|---|---|---|
| 383,131 | 340,468 | |
| (356,921) | (321,959) | |
| 26,210 | 18,509 | |
| 26,210 289,967 |
18,509 271,458 |
|
| 316,177 | 289,967 |
The notes on pages 7 to 11 form part of these financial statements.
Page 5
The Hollies Pre-School Limited Balance Sheet As At 31 August 2025
| Notes FIXED ASSETS Tangible Assets 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 14 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 16 |
2025 Unrestricted funds £ 26,036 |
2024 Total funds £ 31,928 |
|---|---|---|
| 26,036 17,676 327,523 |
31,928 12,452 332,645 |
|
| 345,199 (55,058) |
345,097 (87,058) |
|
| 290,141 | 258,039 | |
| 316,177 | 289,967 | |
| 316,177 | 289,967 | |
| 316,177 | 289,967 | |
| 316,177 | 289,967 |
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Martin Deignan
Trustee 26/06/2026
The notes on pages 7 to 11 form part of these financial statements.
Page 6
The Hollies Pre-School Limited Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
The Hollies Pre-School Limited is a company limited by guarantee, incorporated in England & Wales, registered number 06256239 and registered charity number 1128799. The registered office is Lower Park School, Hazelbadge Road, Poynton, Cheshire, SK12 1HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. 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.
2.3. Incoming Resources
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.
2.4. Resources Expended
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.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% on cost Plant & Machinery 25% on reducing balance Fixtures & Fittings 25% on reducing balance Computer Equipment 25% on reducing balance
2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
2.7. Pensions
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities in the period to which they relate.
2.8. Government Assistance
Grants received from Cheshire East Council for Free Early Years Entitlement (FEEE) which relate to the following financial year are deferred and included within Accrued expenses.
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The Hollies Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
2.9. Governance Costs
Governance costs include the costs of governance arrangements, which relate to the general runningof the charity as opposed to the direct management functions.These activities provide the governance infrastructure, which allows the charity to operate, and to generate the information required for public accountability. Expenditure includes direct costs such as audit and legal advice and related support costs.
3. Income from Donations and Legacies
| Donations and gifts Grants Other 4. Income from Other Trading Activities Fundraising events 5. Investment Income Bank interest receivable 6. Government Grants Government grants recognised in the accounts were as follows: Cheshire East 1 to 1 Funding 7. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |
2025 Unrestricted funds £ 20,150 6,410 242 |
2024 Unrestricted funds £ 4,327 2,808 329 |
|---|---|---|
| 26,802 | 7,464 | |
| 2025 Unrestricted funds £ 5 |
2024 Unrestricted funds £ 30 |
|
| 2025 Unrestricted funds £ 2,220 |
2024 Unrestricted funds £ - |
|
| 2025 £ 6,410 |
2024 £ - |
|
| 2025 £ 7,792 |
2024 £ - |
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The Hollies Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
8. Analysis of Expenditure
| Raising funds Raising funds 9. Support Costs Employee costs Premises expenses General administration Depreciation Employee costs Premises expenses General administration 10. Staff Costs Staff costs for 29 childcare staff and 1 administration staff were as follows: Wages and salaries Other pension costs |
Activities undertaken directly £ 14,693 |
Activities undertaken directly £ 14,693 |
Support costs (see note 9) £ 342,228 |
2025 Total £ 356,921 |
|---|---|---|---|---|
| Activities undertaken directly £ 16,655 |
Support costs (see note 9) £ 305,304 |
2024 Total £ 321,959 |
||
| 2025 £ 291,852 9,638 301,490 |
2025 Raising funds £ 305,115 14,866 14,455 7,792 |
|||
| 342,228 | ||||
| 2024 Raising funds £ 267,131 14,358 23,815 |
||||
| 305,304 | ||||
| 2024 £ 255,591 8,088 |
||||
| 263,679 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
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The Hollies Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
11. Average Number of Employees
Average number of employees during the year was: 30 (2024: 30)
12. Tangible Assets
Land &
| Property Leasehold £ Cost As at 1 September 2024 107,393 Additions - As at 31 August 2025 107,393 Depreciation As at 1 September 2024 82,428 Provided during the period 5,576 As at 31 August 2025 88,004 Net Book Value As at 31 August 2025 19,389 As at 1 September 2024 24,965 13. Debtors Due within one year Trade debtors 14. Creditors: Amounts Falling Due Within One Year Trade creditors Other creditors Accruals and deferred income |
Property Leasehold £ 107,393 - |
Plant & Machinery £ 18,854 - |
Fixtures & Fittings £ 29,731 - |
Fixtures & Fittings £ 29,731 - |
Computer Equipment £ 3,667 1,900 |
Total £ 159,645 1,900 |
|---|---|---|---|---|---|---|
| 107,393 | 18,854 | 29,731 | 5,567 | 161,545 | ||
| 82,428 5,576 |
17,340 379 |
26,318 853 |
1,631 984 |
127,717 7,792 |
||
| 88,004 | 17,719 | 27,171 | 2,615 | 135,509 | ||
| 19,389 | 1,135 | 2,560 | 2,952 | 26,036 | ||
| 24,965 | 1,514 | 3,413 | 2,036 | 31,928 | ||
| 2025 £ 17,676 2025 £ 2,019 658 52,381 55,058 |
2024 £ 12,452 |
|||||
| 2024 £ 2,812 658 83,588 |
||||||
| 87,058 |
15. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £9,638 (2024: £8,088).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
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The Hollies Pre-School Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
16. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2024 £ 289,967 |
Income £ 383,131 |
Expenditure £ (356,921) |
As at 31 August 2025 £ 316,177 |
|---|---|---|---|---|
| 289,967 | 383,131 | (356,921) | 316,177 | |
| As at 1 September 2023 £ 271,458 |
Income £ 340,468 |
Expenditure £ (321,959) |
As at 31 August 2024 £ 289,967 |
|
| 271,458 | 340,468 | (321,959) | 289,967 |
17. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
18. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
19. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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