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