Registered number: 6615346 Charity number: 06615346
Great Clacton Pre School Limited
UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2025
Prepared By:
Goody Chartered Accountants & Tax Advisors 8 Old Forge Court Colchester Road Elmstead Market Essex CO7 7EA
Great Clacton Pre School Limited
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2025
TRUSTEES Rebecca Busson Rachael Cassidy Ellis Conlon Sharon Mcfall Michaela Moore
SECRETARY Mandy Byrne REGISTERED OFFICE 60 Redbridge Road Clacton On Sea Essex CO15 4UN
COMPANY NUMBER 6615346 CHARITY NUMBER 06615346
ACCOUNTANTS
Goody Chartered Accountants & Tax Advisors 8 Old Forge Court Colchester Road Elmstead Market Essex CO7 7EA
page 1
Great Clacton Pre School Limited
ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 5 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 to 13 |
| Detailed Statement of Financial Activities | 12 |
page 2
Great Clacton Pre School Limited
FOR THE YEAR ENDED 31/08/2025 TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31/08/2025
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 2024. 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 aims, charitable activities and financial position
Our setting exists to provide high-quality, affordable early years care in a community-led environment, supporting families and promoting school readiness.
At present we have 33 children on role and each session is full. We have a waiting list for children wishing to start in September 2026
We have several children who need additional support for various reasons.
We work hard with parents and outside agencies to ensure all children make progress.
We have been asked if other settings would be able to come and visit to see how our Sendco uses various support stratergies. Parents comments are favourable and they recommend us to friends and relatives.
We continue to work with the school where we are based.
Staffing is always a challenge with more children needing additional support but staff raise to the challenge and offer to help whenever needed.
We have a good relationship with parent/carers which has a positive effect on the setting.
We are able to pay all invoices.
Unable to charge a "top up fee" makes it financial hard. All our children are funded and although we offer an early start and late finish we only
have four children who do an early start.
We are unable to insist parents/carers pay for anything and all charges have to be voluntary so although we offer snack at a nonimal cost
some parents do not pay.
Safeguarding training is done each year and two members of staff are DSL (level 3)
All staff are first aid trained and continue to do CPD throughout the year.
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was early years nursery provision .
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 3
Great Clacton Pre School Limited
FOR THE YEAR ENDED 31/08/2025 TRUSTEES' REPORT
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006. This report was approved by the Board of Trustees on 23/02/2026
Sharon Mcfall Trustee
page 4
Great Clacton Pre School Limited
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31/08/2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GREAT CLACTON PRE SCHOOL LIMITED
I report on the accounts of the company for the year ended 31/08/2025 .
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales . Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
page 5
Great Clacton Pre School Limited
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31/08/2025
INDEPENDENT EXAMINERS STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
...................................................
Date: 23/02/2026
Goody Chartered Accountants & Tax Advisors 8 Old Forge Court Colchester Road Elmstead Market Essex CO7 7EA 01206 827395
page 6
Great Clacton Pre School Limited
Statement of Financial Activities for the year ended 31/08/2025
| Statement of Financial Activities for the year ended 31/08/2025 |
||||
|---|---|---|---|---|
| Income Income from generated funds Income from charitable activities Total Income and endowments Expenses Costs of generating funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assests Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestric ted funds £ 139,212 139,212 135,936 135,936 3,276 3,276 30,157 33,433 |
Restricte d funds £ - - - - - - - - |
2025 Total £ 139,212 139,212 135,936 135,936 3,276 3,276 30,157 33,433 |
2024 Total £ 117,466 |
| 117,466 | ||||
| 121,149 | ||||
| 121,149 | ||||
| (3,683) | ||||
| (3,683) 33,841 |
||||
| 30,158 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 7
Great Clacton Pre School Limited
| BALANCE SHEET AT 31/08/2025 Notes FIXED ASSETS Tangible assets 3 CURRENT ASSETS Cash at bank and in hand CREDITORS: Amounts falling due within one year 4 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Unrestricted funds 6 General fund |
28,194 28,194 780 |
2025 £ 6,019 27,414 33,433 33,433 33,433 |
24,260 24,260 780 |
2024 £ 6,678 23,480 |
|---|---|---|---|---|
| 30,158 | ||||
| 30,158 | ||||
| 30,158 |
For the year ending 31/08/2025 the company was entitled to exemption 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 directors 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.
Approved by the board of trustees on 23/02/2026 and signed on their behalf by
.............................
Sharon Mcfall Trustee
page 8
Great Clacton Pre School Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
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.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. 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.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery
25%
page 9
Great Clacton Pre School Limited
1g. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. EMPLOYEES
| Average number of employees 3. TANGIBLE FIXED ASSETS Cost At 01/09/2024 Additions At 31/08/2025 Depreciation At 01/09/2024 For the year At 31/08/2025 Net Book Amounts At 31/08/2025 At 31/08/2024 |
Long Leasehold Properties £ 2,000 - 2,000 - - - 2,000 2,000 |
2025 No. 8 Plant and Machinery £ 27,921 346 28,267 23,243 1,005 24,248 4,019 4,678 |
2024 No. 9 Total £ 29,921 346 |
|---|---|---|---|
| 30,267 | |||
| 23,243 1,005 |
|||
| 24,248 | |||
| 6,019 | |||
| 6,678 |
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Other creditors | 2025 £ 780 780 |
2024 £ 780 |
| 780 |
page 10
Great Clacton Pre School Limited
5. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up. At 31/08/2025 there were members.
6. UNRESTRICTED FUNDS
General fund
7. RESTRICTED FUNDS
| Brought forward £ 30,157 |
Incoming resource s £ 139,211 |
Outgoing resource s Transfers £ £ (135,935) - (135,935) - Outgoing resource s Transfers £ £ |
Outgoing resource s Transfers £ £ (135,935) - (135,935) - Outgoing resource s Transfers £ £ |
Carried forward £ 33,433 |
|---|---|---|---|---|
| 30,157 | 139,211 | - | 33,433 | |
| Brought forward £ |
Incoming resource s £ |
Carried forward £ |
page 11
Great Clacton Pre School Limited
| Incoming Resources for the year ended 31/08/2025 Incoming resources Incoming resources from generated funds Early Years Provision Fees from parents Fees from voucher agency Pupil Premium |
10,906 128,194 112 |
2025 £ 139,212 139,212 139,212 |
6,052 110,766 648 |
2024 £ 117,466 |
|---|---|---|---|---|
| 117,466 | ||||
| 117,466 |
page 12
Great Clacton Pre School Limited
| Expenses for the year ended 31/08/2025 Expenses Costs of generating funds Charitable Activities Fees from Parents Insurance Rent Consumables Wages - regular Training Accountancy fees Professional fees Stationery & office supplies Milk and catering Subscriptions Bank charges Sundry expenses Depreciation of plant and machinery |
2025 £ 1,250 6,123 1,047 114,122 1,350 900 3,833 1,721 4,311 89 34 151 1,005 135,936 135,936 |
2024 £ 964 5,752 2,045 100,124 25 870 5,050 1,398 3,299 89 110 253 1,170 |
|---|---|---|
| 121,149 | ||
| 121,149 |
page 13