2025-08-31-accounts

Harlow Hilltop Pre School Limlted Trustees. Report Report olthe truste08 (Incorpor￿nlth• dhetots, r•ptytitorth• y￿1 ended 31¥t A￿l￿t 202 The trusiees present th&ir r8port and the fin0￿1•18t81ern8nt8t0r the yeaiended 31st August2025. The rrustees. who 8r8 also the directors of Harlow Hilltop Pre-sehool Lsmiled forthe pvrposes ol company law and who SO￿e<l durin8 the year and up to thè date $èi out on page l. Strueturo, govarnanc• and man4•m•nt The Compgny is a registered charity and a company limite(I by gu8rantoe Ilntoiporate(11- The ehwlty Is governed by its Memorendum and Articles ol AssociatM)n and Tru8t8e$ are eppointed in ￿c￿danCeW1lh these. Harlow Hillttsp Pro-school Limrted tr¥de$ undeithe Name'￿ttleerlckets Pre SctKd'. The Prg-echool oper8ie3 undei the m8nagement ol a Board ol Directors wth day io day owratitifi of thè eomp8ny man8ged by th8 Pre-school M&fi•g¢r. The Pra.School currentlyomploys 17 memb•rs ol stoff IKiudin860me on zeto houreont￿ts. It hu$ provid•d ￿r* tor upto 34 children118 months. fouryeer cldsl in both mominiand aftarnoon session8. The Pre-aehoDI had increased l•v•is ol lake up of ehild places thrtyjghout the year and due to ongoing Imprgvemgnt$ t $pg¢e and infrostru¢tur• lh• Pr•ryS¢hool will bo 8tA• 10ftox mor•to plo¢•8 na•d•d. The 8nnuBI g•neral rne•tlng 18 held In the Autumn Term •nd ¢ommitt•e meetlng8 are held e¥•ry holl term. Obl•Gtfv•••nd Arllvltl•• Th• eha¥ity'8 objèctiva is to •nh#nc• th• de¥￿0pM•￿t education ol ehildran primaiiLy und•r th• Jiatutory achool 4e by eneouraging parents to vnderstsnd gnd prowde for the Theed¥ of thebr ¢hildrgn through cornmunitygroupg and by.. Offerin¥4ppropribte ploy. Educgtionond core locilities, Dnd farnily ieorningand extended hours groups. togeih8r with th6 right Opportuniti￿ lor all the ¢hildrenwhaieverth&ir race. Culture, reli8ion, rneans or 8bilty En¢ouri$ing the siudyolthe needs of such chlldien and th8irf8miil¢s ￿(1 promottn8putslic interegt In and recognition otsueh needs in thèir l¢xai ar•a$. Achl•¥•mants •nd I￿rorM￿ne￿I The Cherity took ovgr the ￿t￿li¢￿8 of HarLowHilltop Pre-8chooLon I Sepiembor 2009. Page2

Harlow Hllltop Pr• School Limlted Trustees. Report Fundrabsing Duringthe course otthe y8arw6 hadvarfou¥ fundraising8¢tMtie9 8nd e¥ents vthich include=_ Halloween Party Wr$8ih M8kin8 Fundraising & Recsrle Cloth8s 88nk Easy Fundraising Soth BirthdBy Party BedtlmB DrieslR8ffle Valentine's Disco Safari Doy/Mini Mi18 SpringT8rm Fundralsing Afternoen T6a Summer Fair 271.51 218.00 248.60 559.55 2.175.00 278.00 119.00 242.07 325.70 1,064.00 709.49 Total £6.210.92 We marle the msl of our 50rh c81gbrlon$ ln rt)e owumn vAih th vety Èu¢cesslul auctlon which raised a slgnlficanr amount. Our sumrner fair hgd to be re8rrsnged due to high winds, but thfen despite thi8 ènd wrth • Lot of effort from st8ff, ommittee memtser8 8ncl pjrenucarev volunteers. h VAS a highly popular and Bucc¢sslul ovont. Tho aftornoon lets waJ. s e¥vr, 0 rnassive hit with familias. Th9 fun¢r81wn8 ¢ommltteg h88 WOtk•d •9￿1￿11V h•rd th14 ae8defflic year and thls impres6iveioto1 is o resuti ol Iholrèflort P￿U¢ B•n•flt Thètru8t8es have h8d du• rngard totha guidonce is$ugd bythe ChorltyComMl8￿Offt on Publie bènèfrt. A¢ttl•v•m•nts Rolnvesim8nt back intothe Pro-&hool to impr¢M r￿0￿￿•$•￿d 3iKnwconiinu•8. Introductson olconsumables tees in r88pon88 to th& ch&n8in8¥¢onomic clirnate.. the intrDductlon of new government $¢hom•$- theWorkingFwnikn08 Fund- alonR8ide incieas8& In N8tk)ng1 In$urAnco conirlbutyon¥ 8n(J the L￿1n￿W¥8e. Roll oul of ForEstSchcol sessionsthroughoth theweak follwng8vccessfultraining bytwo rnember¥ ol stgff: 8 majorityof children on rollh8ve acc8ss to these s8ssion$. Use of tho ioeal N8ture Reserve iswurkins V8rywell. Nominated again fDrthe Hairogat8 Mumbl¢rAw8fd3- 8￿na￿st•V¥YyO8r since tho 8wards began. Pa￿3

Harlow Hilltop Prn School Limited Trustees, R•port Flnancl81 r•vhw Res8Thes Hold in line the ChailtyCommi85iQn5guidellnes Surplu$esover this level are invested into rha $8ttingio m8xlmiset￿ObleetIyeS as set out 8b¢)ve Furjding The ch&rlVs fundin8 is réo•ivèd from thrw main 8ource3: From th•payment of sessionl•es tyth¢ Local Authority under the ￿OrkIng F8mill8s Fund" 1101 18 month8- 2y68rs up to 15 hour5.. 2 yearsgnd over up 10 30 hour5.. 3- 4 year olds upio 15 hours or30 hours). From the payment of session lees bylhe LocalAuihority undèr iho"Famikn9s Roceitrin8Addition&l Support" for childron ovor2 years up 10 30 hour$. Fiom the payment olseslion fees by parentllearerd. From fundr¥l8lng•¢ifvitto1 held thr￿ghOul the academic year. Ftslure considerntions Wo will ¢ontinue to look for warJ to so￿rtISe and promote Littl• Cnckets to en8ure demanrjlbookings in¢i•¥se Ihwoughoutthg 8c8demicyear 25126. St4tgm•nti of tru¥1•￿. r•w*n•lblllll The iw8tee$ (who •r• also dlieciors of Harlow Hllliop Prg School Llmiied for ihe purpo$88 of ¢omp8ny 18wI are ro8pon8lbletor preparing the Trusièo8' Annu81 roport And thg fin8nc1aLstatem￿ts in aceordance %%4th applicable lawand United Kingdom Genw8llyAccept8(l A¢¢ouniing Praciice. CompAny Law rtsouir8S the trusiee¥to prep0rE finan¢¢•l $18temeni$ lor tsach financi8lyoAr which give 8 true Illir view of tlse state Of 8ffairJ ol The charitable company and of itte incoming resource8 bnd Jpplication of resources, Including the Income and expenditure of thé ¢hor(lob￿ cornp4ny tov that period. In prep8ring these fin8nclal statement, th8 trustaeg &ra requlred to.. se1￿1 8Ultablo ￿coUnting policies and then apptythem consi$1p￿￿, Ob5erye thE method3 and principles olihe Chorities SOAP.. Mako judgement$ and e$tim4res thai ar8 re880n8bie and piudent: St8te whether aprdi¢&ble UKAccountiryg&andards have b88n lollow811. $ubj8cl to anymBterial departwes di8closcd and explained in the finarKi8lstatem8fi15.' And PrtpJre ihe financial ￿t￿eMentS on the goi￿¢0￿8M basis unie8S li i& inapproprfate to pre$um8 th8t the charitable tompanywill continue Inoperat￿￿. P&Re 4

Harlow Hililop Pre School Llmltod Tw8te6$' Report The trustees 81e re¥￿nsIble lor eeping proper records which di$dose wth reasonable accuracy at any time th8 flnancial posititsll of the ¢hariiabie compat7y and VIh￿￿ en8ble ihem io ensuie that the financlèl 8t8téments comply v4ith the Companies Aci 2006. Thèy awe also respoAble tol 5alegvardingth8 assets of th8 ¢h8rit8ble ¢ompanyand hence for taking st8PS tor the pre￿)tIOn and detection of traud and oth&r i(regulariti•8. Small company provi￿0￿ This r8port h83 ts￿n prepared In accord8rK8 volh the special prowsions for small CLYnpanie8 undei P&rt 15 of thg Comp8niegAct 2006. Approved byihe board of Tru$tee$ 8t Its meetingon 11 No¥embar 2025 and *gned on its behalf by: He18n C8rr Trustee Page S

Company regi3tiaibon number.. 0669901 S Charity registration number.. 1129463 Harlow Hilltop Pre School Limited (Acornpany limited byKuaranteel Annual R•port and Financial Staiements for the yeer Ended 31 August 2025

Harlow Hllltop Pre School Limfted Content¥ Fleferen¢e ancl Administrative Detail5 Trustees, Report 2to5 Stptement ol Financial Aciivities Belance Sheot Notes to the Financi81 Statèments 8t0 13

Harlow Hllltop Pre School Limited Reference and Adminiitrative Detalis Trusl¢e8 AVaa8 H Carr F lones Prlnclpal Offi¢• Harrogaie Cricket Club St. George's F¢oAd HarrogBte North Yorkshlro HG2 9BP Tho chority 18 Incorporated in England and W81e¥. Comp•ny R•ii•tr•tlon Numb•r 06899016 ChArlty Rrfi8traiion Numb•r 1129463 Page 1

Harlow Hilltop Pre School Llmlt Trustees. Report Report ofth•trut••• lin¢orporlinithedlrectQT¥' r•portlforih•y•W￿d•d 31$tAWdu￿ 2025 Th8 trustees preseni their report and the finen¢ial st￿ements forthe year 8nded 31stAugyJ5t 2D25. The trvstegs, who are a150 ihe directors of H8rlow Hilltop Prfrschool knmited forthe purposes of company law and sO￿d during the year and up to th8 date sÉtout on page l. Stru¢tur•Tr i0￿M•D¢• al￿ man•ggm•tht The Company Is a re8lStere(I charty and a eomp8ny lifniteij by guarantee lincorpofateill. The charty is govemed by its Mernorardum and Articles of Association and Tru¥tee8arg appointed in occordanco withthese. Harlow Hilltop Pre-school timited tr8des und&rtM n8me'Littie Crickets Pre School.. Th Prè-sehool oporatès und81 the m8n8g8mont of a Board of DirEctorJ with the day to day operBtioTr of the company m&n888d by the The-school Manager. The Pre-school curr8niiy•mploy$ 17 mmbers of stalf includingsome on zèro hourcontr￿tS. li ha$ wovided cor• lot up 10 34¢hildr•n118 months. fourwroidsl in both morninrfand ¥ftwnoon sessions. Th8 Pre-school had in¢feos8¢ lev818 0118ke up ol chlid place8 ihrourth￿t the year tsnd due to ¢)nioing Improvèments to Space ttnd infra2tructure the Prtrschool will be atle toflex more to pix88 nwd•J. The annual 8enoral m8Ollng 18 heio intheAutumn Taim and commlttoB mo8tlng8 aro hold gvgry h911 lerrn. Obl•ctI￿ and ActhThl•s Th• ch8Iity'8 objéetlve 18 to enhance th• dw8lopm•nt and •dLteation of childrèn primmrily undei the st8tutory school ag8 by 8ncwra8in6 p8rents to untler5tsnd and provide forthe needs of theivchildren through community group& and by.. Offeiingappropriat8 play, edUc￿lOn Und ¢gre 1o¢llitits8. lamilyl•#rningand eKten¢Jed hours groups, together with tho right opportuniti86 for all ihe ch11d￿n wh91￿r I￿1r race, ¢tJlture. reLigiDn, mew$ Of 8blllty Encour8Rtngtha stutyof the ne•d801 such chlldron and th¢lrf•mlLles and promotlng public inlgre¥t In end r￿0$nitIOn ot$ueh no•ds in thr local èr•a$. A¢hl•v•m•nt• And p•rIOrn￿nQ The Charity took over the actwiiiesol ihe HgrtowHilliOP ￿￿-S¢h0O10n I" Seplembor 21X)9. P8g82

Harlow HIUtop Pre School Limited Trustees. R•port Fundrai¥ing Duringthe course of th8 y88rwe hadvarfous IuNJr8i5ing8CliWtie8 and e¥ents whlch include.'_ HoilDween Party Wre8tb Making Fundraising & Recsrle Cloth8s Bank Easy Fundraising 50th Birthday Party Bedtlrng siories/Raffle Val8ntine'5 Oisco S8t8rl D8yIMinl Mi18 SptlngTorm Fundrèising Afternoon Toa &Jmmer Fair 271.51 21&00 248.60 559.55 2.17&00 27B.00 119.00 242.07 325.70 1.064.00 709.49 Tot•l £631•.92 We m8e the most ot our 50th ¢elebi•iion$ in th• autumn w+lth a 8U¢Co#6lul auetkn whlch T8188d 8 8ignltlC8nt mouni. Our 8ummor 18ir had to be rfr8¢r8n8•d du• io high wnds. bvt L1•spitO this •nd wilh a lot of effort Irom siaff. ommitiee members 8n<t P8ienUcorei ¥mlunteer$. 1¢ W8$ 8 highly popuL8r $ucce$8ful ev8ni. The aftarnoon t68 was. BB ever. 8 rnasslve h¢t with lamllios. The fundr8isin8 committo? h98 work¢d 88pe¢iolly hard this gcademic y68r and thi8 Impressive totBI is B result of their eflorts. Publle B•n•fll Thetru8tees h8v• h8d dua regard to th¢ quidaTrc• issuad ty thaCharityCommi$slon on Publlc b8nelit. Aehl•v•m•nt• Relnve8tment bBck Inio the Pre-&hoolto Impro￿ r8sourc88 and ￿gnal0 continues. Introduction ot¢on8umablee fee8 in iespon¥e iothe rhjnging eGonomic clirnate-. the introduciion of new govemmeni schemes- the WorkJ"ng Families Fund. 8￿nI8•do incraaB88 in National Insuron¢e contrlbtsiions tho Livin8Wag•. Roll out of Forest Schootsessions throughout the weekfoilowing iuccessfultrainin8bytwr* memb&rg of 8tgff' o m8jorrfyof ehildren on roll h8v8 access tothese sessiolls. Use of ihe Ioc81 Natur& Reserve Is w0￿1n8 verywell. Nominated a89in fortho H4rrog8ttr Mumbior Awaids- a hnatist e¥eryy8ar8in¢gthg awards boghn. Page 3

Harlow Hilltop Pro khool Llmitod Trustee¥. R8POrt Hnan¢lal review R8seffts Held in bDewilh the Charlty Commission8 8uideUnes Surpluses overthis I￿l are inv0818d inio ihe settift8tom•ximise the objectivos as sat out ats¢)ve Furtdftn8 Tht ehÈrity'8 lundlng18 received Irom ihreo main sourc•8'. From tho paym•ntof $•8&0n fpes by thg L￿41 Auihorty under the Working Families Fund. (for 18 month8- 2 y8ar$ up 10 15 hou13' 2yearJ and over up 10 30 hcthJrs.' 3- 4yeBr olds up to 15 hours or 30 hours). From the pa￿￿ent01 J•ssion l••• bythè LocalAuthorltyundor the'Famllie8 Re¢olvln¥AdditionalSupport' forehlldren ovèr 2 yèars up to 30 hour8. From the p8ym•niof aessionfeos ty p8Th1181corfrr From fundf81sln89et￿rt￿1 ￿ld throughoullhe KJdeml¢ ￿01. Futurn con3￿OratIon W8 will continue to look toi to 8dvorti#• and Pf0m￿a Littl• Crkk¢t¥ to •nsuie dernandlbookln88 Incra8$• throughout Ihe ac8demi¢ ye8r 25126. Sl•t•m•nt• of trut•••' r••pon•lblUII•• The ¢ru9tee$ (who •¥ts •l$o dir•etors ol Hartow Hilltop Pre School Llrnited for the purpo$88 Ot company lawl ale r8$pon8lble foi preparingthe Trusiefjs. Annual roport 8nd Iho Iin8neial staiaménta in accordgn¢g Wlth applirable law and United Kingdom Gener8llyAccepted A¢covntsnB Pla￿1￿. Company Law rgquires the trustee$ to prep8re linanc￿l 818tem•nts for oèch finbneislyèw which give a true and toir view DI the ￿are ol affairs of the chitable ¢ompany ond of the incoming reyDurces and applicatlon of r8$0ur¢e$. including the income and expenditure ol the chairtabio company tov ih8t peilod. In preparlng the9e financial statement, t truste•s ar• r•oLtirod to.. Saleet Suitable ac¢ounttnRpollci89 ￿dthan appiylhom consistèntly.. Observethe metttods and principles ofth¢ Chanties SOAP.. M8kejud4ement$ ènd e$timat¢$ that are rta$on8ble and prudent", State Wh￿tte1 opplic8bl8 UKA¢¢ovntin8 St$Thdurds have been followed, Subje￿t0 any m8teriald8p8rture8 dlsclo$ed and expl•ined In the fin8ncial st8tements- and Prepare ihefinancial statementg on ihe gthng cwcem basis unless ki8 Inapproprfate to pro$ume th8tthe charltablo company will continue in operatton. Parfe4

Harlow Hilltop Pre School Llmltèd Trustees. Aeport The trustees are re$¢)onsible for keeping proper fecords which disclose with reasonable accuracy at any time the linancial position of the ch8ritabl• company and wh￿h enaDiothem to ènsure th8t the financial statement9 comply with the Companies Act 20￿_ They are also responsible fof safeguarding the asset5 of charitable company an(J hence for taking51eps for the prev8ntion 8nd detecliDn of fraud and other lvregL￿ri1la8. Smo11 ¢omp•ny provision Th¥s report has been prepared in accordancè Wilh the speci81 proW8￿nS for sm8U c￿panieS un￿r P8rt 15 ol the Cornpanie3 Act 2CA)6. Appioved bythe board olTrusree$ 81 its m¢wingoD 11 No¥emt*r 2025 and siqned on its behalf ty.. H818n Carr Trvstee Page 5

Harlow Hilltop Pre School Limited Statement ot FinanclalActivities for the Year End￿ 31 Augu$1 2025 (Includinglncome and ExpMdftur8Account and Statement of Total Recognlsed Galn8 and Lo55es) Oth•rluthdx Total 2025 Not• In¢om• and Endowm•nt• trom". Donations and legacies Other trading&ctivi11•8 Total Income 6.211 227,639 233,850 6,211 227,639 233,850 Expondlture on: Othef expenéiture Tolal Expendiiuro N¢1 Incom 1287.2101 1287.2101 1287.2101 1287.2101 153.3601 153.3601 153,3601 152,3601 Net movement in fund5 R•conclLlatlon of fund• Tot81 fund8 broughtforward 165.208 165.208 Total funds carrled foThvard 13 111,848 111.848 hortund• Total 2Q24 Not• Ino•m• and Endowm•nt• Irom: DonAtlons and lèwi8s Other ir8dirng activiti8s Total Incom 3,536 234,923 238.459 3,538 234.923 238.459 Exp•ndllur• oft: Other expendituro Toial Expenéiture Net 8xpanéitur• Net movemeni In fun(l$ Roconclliatlon otfvnd• 1229,5871 1229.5871 8,872 1229.58n 1229,5871 8,872 8.872 8.872 Total funds blo￿h1 lorward 156.336 158,336 Total funds corned forward 13 16S,208 165.208 All of the charity's act￿l11t$ derive from continuing OPEratiOn5 duringthe ￿b0￿ two periods. The funds breakdown lor 2025 ig shown in note 13. Pa￿6

Harlow Hilltop Pre School L•mited IRegistratlon number (M99016) Balanc8 Shèet as at 31 August 2025 2025 2024 Flxed )•••ts Tangible asseis 9.503 12,713 Current a#$•t8 Debtors 286 399 Cash at b8nk and in hand 138,621 136.907 16.0801 184,215 184,614 Cf•dltor8: Amount¥ falllnq due wllhln on•yMr 10 13.6371 N•t ¢urr•nt ••••ls 130,827 180,977 Tot•1 a8J•t81è•8 curr•nt ilabllbtS•¥J 140.330 193.690 Cr•dltors: Amounis lalllthq du• •ft•r mor• than y••r N•t gssat8 140,330 193,690 Fund of th? cfvarlw. h•r tund¥ 140,328 193,688 Tgt81 lund$ 13 140.328 193,688 For tho fingnci&l y88r ending 31 Augu 2025 the charity was entilled to èxemplion from audit under se¢tlon 477 01 the Compani6sAct 2006 relating to sm)11 ¢ompanie5. Dlr8ctor8' re8ponsibllltSes'. The member$ have not required ihe charlty io obtain an audit of ts accounts fov the year Sn questlon In 8ccoroancewith section 476.. 8nd The dlre¢tor$ ackno￿E14e Ih8fir r8sponslbilitie8 for complwng with the requlrements ol th8 Act with r95ppcI to accountin8 rgcoriJ$ 8rKI the preparation ot Occ￿nts. These accounts have been pr8pared in accordance with Ihe pfovi81ons appiicablo to companies subject to the small companies regime. Thè fin8ncl31 statements on p88es S to 13 werg approved by Ihe tru￿ee8. and authorised for Issue on 11 NovBmber 2025 and slgn8¢J on their behalf ty. Helen Carr Trustee Page 7

Harlow Hllltop Pre School Limited Notes to th8 Flnanclal Sialements for the Year Ended 31 August 2025 Charity $tatus Th& charity is 8 charity limited by gu8rtsntee and con80qu￿tlY doos noi have sharè capitsL Each of the iruste6$ 1$ 118bl¢ io contribute an amount not exceeding£1 tOW8rdsthe &ssets of the eherty in the eveni of liquidaiion. Ac¢ountlngpoLlcl Summary of •ionrfic4nt a¢cwntlni poU¢ks and keyaccountlng••tlm•t•• The princlpal accounting policte8 appli8d in the preparotion of these financial statements or• sei out below. These pollcles hav• been consistently applied io all the years presented. unless otherwi88 Stated. St4t•mefit of compllenc• The lin8nci81 8t8tement8 have been prepared In accordance with Accounting and Reporting by Ch8rities'. Statement ol Recommanrled Pr8Ctic8 spplicablè to eh8rit185 prep8ring their accounts in accordance wllh Ihe Flnan¢i81 Rèporting andard applicable in the UK and Republic of Ireland IFRS 1021 lettectlve 1 Jarbuary 20151 IChorltle$ SORP IFRS 10211. the Fin8ncial Reporting Standard 8ppiie•bie In the UK ond Republie of Ireland IFRS 1021 Énd thè Companie¥ Act 2006. 8••l• of pr•p4r•tl¢)n Harlow Hllltop Pre School Umli8d meats th• d•llnltion of a pubkn'¢ ty•nofii •niity FR5 102. A88et8 and 118bilitle9 8r8 init1811y re¢ognised at histori¢•l ¢ost or traftsaclion value unless otherwise ststèd in the relevant ccounting policy notgs. oolni conc•rn The tnsst••s eonsldeT that there are no material uneanainties about the eharity's ability to ¢ontlnue as a golng Concern nor any significan1 Jreos ot uncertaiAty that attect th9 ¢arryingVaI￿ ol 88set$ held by the ch8rity. Ex•mptlon Irom pr•parfni a Ilow >lalement The ch8rity opred io e8rly adopt Bulletin 1 published on 2 F¢bruary 2016 and have therefore noi includèd a cash flow 8tatemenl in these linanclol stat8m8nts. In¢om••nd •ndowm•nts All Income is reeognised once thg charity has enlitlemeni io tho incom8. it is probable that th8 Income wlll be received and the amount of th8 income receNable can be measured reliably. Donatlon$ Jnd l•yel• Don8tions are recognÈ5ed when the charity ha5 been nOtif￿d in writing of boih the amounl and selllement date. In the ¢vent thar a donation is subj8et to eonditions that require a level ol ￿rform9￿Ce by the charity before the ¢h3rity is entitled io itte lunds. the income is detwred and not ¥ecognised until either thoso conditions are ILJLIY m8t. or the fullllment of those conditions is tAholly vrilhin the contfol ol the charity and it is probable that these conéilions will ￿ fulfilled in th¢ reportln8 period. P8ge 8

Harlow Hllltop Pre School Limlted Notos to the Flnan¢ial Ststements for the Year Ended 31 August 2025 Gr•nis r•¢oi¥•ble Grant8 8r8 recognised when iho charity has an entitlement to the fund5 anLI any conditions linked to the grsntS hav8 b88n m8t. Where performance conditions ar8 attached to the grant a￿1 ara yet to be m8t. th8 income is re¢ognised as a liabilty and included on the balance sheet 88 deferred income to be r8le85ed. Deferred Incom• Deferred income represenis 8mounts reeeiv¢d for future periods an(1 is released io incomlng fesour¢es in the Period lor whlch. It has be¢n received. Such income is onlydelerred when= The donor sp•¢ifi88 that the greni or clon8tion must only b• ug•d in future accounting p¢riods,' or The donor h89 Impo¥od ¢ondition8 which must be rnet before tho ChAr￿ h88 un¢onditlon•l entltlgment. Exp•ndbturn AIL expendrtura 1$ roCO8n180(l once thère is 8 legal or eonstruetlve obllgation to that 8XP8ndltuFe. It 13 probab10 ttlement ie requiied 8nd ihe amount can bo m8asufl 18llably. All costs gre alloc8ted to the applicable •xp¢nditure heading ihai a88wegaro similar costs io th8t C81080ry. Wh8T• Costs eannol be dlrèetly attributed to particular headings thty hbvfj been alloc8ted on a basis consislent with the use of resources, with c8ntral st?ff CCsts BIIoc8te4 on the basis of time spent, and Llepr8ciatlon chafges allocaied on ihe portion fjf the 8$gèt'$ U8e. Other support Costs are allocared based on the spreod of staff costs. Support colts Support COS18 includè central tunctions and have been allocated to aCt￿￿ty cosi catagorlgs on & bsgls eonsl3tent wlth the use of resource8. for ex8mple, allocating propety cosi8 by floor èrebs. or per c8Plta, staff costs by the time ¥peni grKI other costs by their us8ge. T•x•tlo The charity IB considered to pass tho tests sei out in Par8#raph 1 Schedule 6 01 the FinJnc• Act 2010 and therefore rt mo8t8 the definition ol a chsritsble comp8Try tor UK corporBtion t8x purposes. Accordingly, the charity IS Potentially exgmpt from taxauon in respeci ol income or capital gsins re¢oived within c8tègorlès covered by Chaptar 3 Part 11 01 the Corporation Tax Aet 2010 or S•clion 256 ot th8 Taxation of Chargeable GaJn$ Aci 1992, 10 the extent th8t such income or dains are applied excluslvaly to ch8ri18blè purpose8. T•n8lbl• tlx•d as••ts Indlvlduol fixtrd ay8ets costing £0.00 or move are initially recorded at C03T, le85 any subsequent a¢¢umulatod deprecl8tion and subsequent 8¢¢umui8ted imp8imient10sges. Deprlclatlon and •mortls•llon Depfo¢181ion is provided on tsn8ible fixed assets so as to write off the cost or valubtion. 18ss any estimated residuplv8lve. over their expecied ug8ful èconom•c lile as follows.. L8nd and buildings Fixtures and littinBB 20% stroighl ￿ne 25% redu¢ingtsalance Page 9

Harlow Hilltop Pre School Limited Notos to the Financial Stalementg for the Year Ended 31 August 2025 Tr4d• d•btors Trade debtor5 are arnount8 du8 from cuslomers t￿ merchandise sold or servic85 P8rformed in ihe ordinary course of business. Trade debtors are re¢ognised initl8lly8t the1ran￿¢tIon piice. They are subsequently measured ai amortised cost using the effective interest meihod. legs provision imp8rrment. A provision torthe impairment of irade dobtor5 Is est8bli8h8d when there tg objective Bvid8nc8 that th8 chBrity WLI noi be able io collect all 8rnDunts due according tolhe original terms of the recewables. Cash and c••h equl¥ulent• Cash and cash equivaLent8 ¢ompri8e cash on hand and call deposits. and other short-term hlghly Ilquld Invesiments that are readily convertible to * kn¢)wn amount of Cash and are subject io an insignificsnt risk of chBnge In valu$. Trad• cr•dltorn Tr&de creditors afe obligaiions to pay for &c￿S or services that have been eqLtir&d in tha ordinary cour89 of busin6ss Irom suppliers. Ac¢ouni$ poyablè gre classifi¢d 48 currnt li•biilti¢$ if lh¢ charity not have an unconditlonal right, bi th• nd of the reporting period. to del¢r $èttl¢ment of the ¢redtttsr for at least twelv? rnonths 8fter the reportin8 date. If there is gn un¢onditional right to dgfer jgltbmgnt for Jt 1098t twg1¥g months after ihe reportlng 1918. they ar• pre8•nte¢J 8$ non-curront liebiU"tI•$. Traée Creditors are re¢ogni$ed instially ot the tr8n$aetion pri¢e and sub¥equently m¢asured at gmorti$ed ¢o¥t Using the effeetfve Inlerest method. P•n•l¢n¥ •nd •th•r po$t r•tlr•m•nt Ob￿110n* Tha eh8rlty oparat•s o dèfinèd Contribution p•nsion $ch¢mè vA)i¢h is a pension plan undèr which fixèd contributions are p81d into 8 pengion tund and the ch8rsty bas no legal of constructlv8 obligation to pay furrher coniribytion8 gven 11 ihe fund does nor hold sufficient &88et8 10 pay all 8mployaas lh• bonelits ralating to employee service in the current and prior periods. Contributions tts d¢fino¢J ¢gntTibution pl8n8 are re¢ogni8ed in the Statement of Financial ActNlties whon thay ar8 duc. 11 contribuiion p8ymonts cxceed the contriburion due for service. Ihe excess 18 recognised as a prepayment. Inc4)m• from don•tlon• and l•gaclo• Oth•rfvnd• Tot•l 2026 Total 2024 Donption8 and Legaci88: Donations from indwiduals .211 6.211 3.536 3.536 6.211 6.211 Poge 10

Harlow Hilltop Pre School Limited Notes to the Firbancial Statements for tho Year Ended 31 August 2025 Incom• from oth•r tr•dlw a￿1¥111•$ Oth•rfunds Tot•l Total 2025 2024 Tr8ding income,. Oiher trading in¢tsm8 her Income Irom other tr8ding pctivities Grant Income 227,128 227.128 511 234.443 480 227.639 227,639 234.923 Oth•r •ip•ndlluM ot￿rIundS Tot•1 Total Note 2025 2Q24 Staff costs Woggs ond 8alarie8 Pension cost8 208.488 2,706 792 208.488 2,706 792 164,958 1,933 2,410 4.300 55,988 Oiher Stgff ¢osi$ Depreei6tion, omorti￿tIon othgr Jlmil•r ¢o¥l¥ Allocat•d 8UPPOrt cost8 3.210 72,014 3.210 72,014 287.210 287.210 229,587 Staft coit• The oggregate ￿yrOlL costs were asfollowg: 2025 2024 Staff co•t• durlnith•y•4rw•r•: Wag&$ and salaries Pension co3ts Other staff Costs 208.488 2.706 792 164,g58 1.933 2,410 169,301 211,986 The monthly 8vera8e numbef ol persons (including senior management te8ml employed by the charity during the year expressed es full time equiv81ents was 88 follows: 2025 No No Employees No employee received ¢moluments of more than £EO,OOOduringthèy88r. 17 15 Page11

Harlow Hllltop Pr8 School Llmhed Noles to the Financlal Stalamonts for the Year Ended 31 August 2025 Taxot+on The charltyls 8 regigtered charity and is therefore exempt from taxation. Taft￿ble Ilx•d 08J•t¥ Land •nd Plaftt •nd bulldlngs m￿h￿ntry Offic• E4ulpm•ttt Furnltur• and •qulpm•nt Coit Ai 1 SgPt8mber 2024 Addltions 52.009 4.196 1.267 26,712 84,184 At 31 August 2025 D•pr•cl•tlo At 1 Septtrmber 2024 Charge lorthe year At 31 August 2025 N•1 book vthlue S2,009 4,196 1.267 26.712 84.184 52.009 3.449 187 895 15,118 2,899 71,471 3,210 74,681 124 52.009 3.636 1,019 18,017 Ai 31 August 2025 At 31 August 2024 B,695 9,503 12,713 747 372 11,594 D•btorn 2025 2024 Prap8ymènt8 Other debtor$ 286 399 286 399 10 Cr•dltor•: 4mounts talllni du•whhln on• y••r 2025 2024 Trade creditors Other cr8ditors A¢¢ru8l$ Deferred income 3.825 2.008 Nei wages OthBr iaxgs and $o¢iaL secur 299 1,956 6.080 1.629 3,637 11 CFedltor8: amount• 18lllngduo ¥ft•t on• y••r 2025 2024 Deferred income Pag812

Hartow Hilltop Pre S¢hoolLimited Notes tothe FinancialSlat8mènts forthe Year Ended 31 August 2025 12 Pension •nd •th¢T scheme8 Detln•d contributlon p•nlon •cMm The chaiity oporaie$ a defined contribution pension schem8. Thg P8llSIIKI C08t charge loi the year reprès8nts contributions pay#tsl¢ by the charrtyto the scheme And 8mount8d to £2,70612024. É1.9331. 13 Funds 8•18nc• al 1 Septamb•r 2024 B•l)nc• at 31 Auw8t 2025 Incomlng r•8our¢•s Re•ourc exponded Olher fund• 193.688 233,850 287.210 140,326 8•l•nc• •t 1 S•pt•mb•r 2023 8•L8nce •t 31 August 2024 IncomloK r••ouf¢•• Rosource •xp•ndod Oth•r lund• 184.816 238.459 1229.5871 193,688 14 An•ly•l• ¢t ••th• b•M•n fvnd• unT￿trIcted fund• G•n•ral 2025 2024 Tot•1 funds Tanglble lix•d 8988ts Current assets Current li8bilitso$ Creditors over 1 year Total ngt a8SQtB 9.503 136,907 18.080) 9,503 136.907 16,0801 12.713 184,614 13,8371 140.330 I40.33C 193,e90 15 Analy81> 01 netlund Atl S•w•mb•r 2024 C4h fl(w At 31 Augull 2025 Cesh at bonk and in hand 184.216 184,216 147.5941 47.594 136,622 136,$22 Net debt PaBe13

Harlow Hilltop Pre School Limited Independent Examiner's Report to the Trustees of Harlow Hilltop 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

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:

1. 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

2. 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

3. 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.

Andrew Lock ICAEW 11/11/2025 CCF Accountancy Limited Chartered Certified Accountants & Chartered Tax Advisers 20 Victoria Avenue Harrogate HG1 5QY