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￿elalement 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 m8asuf*l 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 CC*sts 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 curr*nt 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 $o¢iaL secur 299 1,956 6.080 1.629 3,637 11 CFedltor8: amount• 18lllngduo ¥ft•t on• y••r 2025 2024 Deferred income Pag812 Hartow Hilltop Pre S¢hoolLimited Notes tothe FinancialSlat8mènts forthe Year Ended 31 August 2025 12 Pension •nd •th¢T scheme8 Detln•d contributlon p•n*lon •cMm The chaiity oporaie$ 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 C4*h 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 3. 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 4. 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