Registered number 06840267 Breakspeare Community Pre School Report and Unaudited Accounts 31 July 2025
Breakspeare Community Pre School Report and accounts Contents Page Company Infomiation Directors, report Independent examiner's report Income and expenditure account Statement of financial activities (including summary income and expenditure account) Statement of changes in equity Notes to the accounts
Breakspeare Community Pre School Company Information Directors Emma Gallagher (resigned December 20241 Max Jackman Patrick Forest (resigned December 20241 Jessica Smith Catherine Wonnacoll lappoinled December 2024} Hannah Hurst lappointed December 20241 Secretary Britta Smith Accountsnts Chipperfield Accounting Ltd Holly Cottage Kings Lane Chipperfield WD4 9EP Registered office School Mead Abbots Langley Herts WD5 OLB Registered number 06840267
Breakspeare Community Pre School Registered number: 06840267 Directors. Report The directors present their report and accounts for the year ended 31 July 2025. This past year has been one of steady progress, continued development, and a strong commitment to maintaining a nurturing and high-quality environment for all children who attend our preschool. Now in my second year as Chair, I have had the privilege of working closely with Lyn and the management team On again. Their consislenl dedication, thoughtful leadership, and unwavering focus on the children's wellbeing continue lo impress me. As a parent whose children previously attended the setting, I remain deeply appreciative of the care and professionalism the team brings to their work each day. Enrollment and Currlculum During the September 2024- July 2025 academic year, 67 children were registered. This included 16 nursery-aged children aceessing the Nursery curriculum led by the EYFS Lead. Key Persons delivered the core Nursery group sessions, with an additional phonics-focused group (Petal Group} delivered in the late spring and summer terms. A weekly school-readiness Friendship Group also ran during the summer term. We additional had 35 preschool-aged and 16 pre-preschool-aged children, all able lo participate in Leaf Group, a short daily session supporting social and communication skills. Support for Additional Needs The setting supported 5 children under the SEND framework. The SENDCOS worked with families and staff to provide appropriate support, and the Behaviour Lead continued to advise on emotional and behavioural needs. Staff Training and Development Staff completed training across key areas, including Paedialric First Aid, Child Protection, Safeguarding, Food Safely, Allergen Awareness, Early Years Professional Development, Supporting Transitions, VSEND, SEND Clusters, Principles of Marketing, and Operation Encompass. Management and Pollcles Regular supervisions and annual appraisals were completed. Policy and produre reviews were undertaken as scheduled, with administrative support from the Office Manager and the Registration and Finance Officer. The manager also attended relevant network meetings to ensure compliance with statutory reqU1Ments. Student Placgmgnt Kacie, our Wesl Herts College eady years sludenl successfully completed a Level 2 qualification during placement and progressed to a Level 3 Apprenticeship within the team. Building and Operational Changes Breakspeare expanded into the remainder of the building, allowing increased storage and additional staff and meeting spaces.To help offset the increased premises cost, planning was completed for the introduction of breakfast and after-school clubs from September 2025, with staff hours adjusted accordingly.
Breakspeare Community Pre School Registered number: 06840267 Directors. Report Fundraising and Community Contributions Fundoising activities generated £3914 during the year. Events included the Smarties Challenge, Christmas Raffle, Cake and Cookie Sales, Bunny Hop, Photo Commission, Jazzy Jars, Happy School Bag collections, and Tea Towel sales. Additional charity contributions included £26 for Children in Need and £53.49 for Comic Relief. Funds from Wayne's Fund and internal fundraising enabled the purchase and registration of an on- site defibrillator for community use during our opening hours. Conclusion As we close out this year, I want to extend my sincere thanks to our dedicated staff, our supportive parents, and our wider community. Your commitment to Breakspear Pre School continues to strengthen the environment our children learn and grow in every day. This year has brought meaningful progress and new moments of pride, and l am encouraged by the momentum we've built together. Looking ahead, I'm excited for the experiences still lo come and the continued positive impact we can make in the lives of our children. Jessica Smith
Breakspeare Community Pre School Independent Examinerfs Unqualified Report to the Trustees of Breakspeare Community Pre School Breakspeare Community Pre School for the year ended 31 July 2025 Respective responsibilities of trustees and examiner The Pre School's trustees (who are also the directors of the company for the purposes of company lawl are responsible for the prepaotion of the accounts. The Pre-school's trustees consider that an audit is not required for the year under Section 144121 of the Charities Act 2011 {Ihe 2011 Act) and that an independent examination is needed. It Is my responsibility lo.. examine the accounts (under Section 145 of the 2011 Acti., follow the procedures laid down in the general Directions given by the Charity Commissioners under Section 14515llbl of the 2011 Act)., and slate whether particular matters come lo my attention. Basis of Independent Examiner's Report My examination was carried out in accordance wth the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by Breakspeare Community Pre School 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 Iruslees concerning any such matters. The procedures underiaken 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. Independent Examlner's Statement In connection with my examination, no matter has come to my attention.. 111 Which gives me reasonable cause lo believe that in any material respect the requirements lo keep accounting records in accordance with Section 386 of the Companies Act 2006,. and to prepare accounts which accord with the aceounling records, comply with the accounting requirements of Section 386 of the Companies Act and with the methods and principles of the Charities SORP IFRS1021 have not been met", or 121 To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts be reached. Chipperfield Accounting Ltd Chartered Accounlanls Holly Cottage Kings Lane Chipperfield WD4 9EP 17 November 2025
Breakspeare Community Pre School Statement of financial activities {including summary income and expenditure account) for the year ended 31 July 2025 2025 2025 2025 2024 Unrestricted Restricted Total funds funds funds Income Administmtive expenses Other operating income 198,696 1219,9411 1,436 3,941 202,637 1219,9411 1,436 213,159 1198,6911 Oporating {lossllprofit 119,8091 3,941 115,8681 14,468 Interest receivable 75 75 108 (Lossllprofit before taxation 119,7341 3,941 115,7931 14,576 Tax on Ilossllprofit on ordinary activities (Lossllprofit for the financial year 19,734 3,941 15,793 14,576
Breakspeare Community Pre School Registered number: 06840267 Balance Sheet as at 31 July 2025 Notes 2025 2025 2025 2024 Unrestrieted Restricted funds funds Total funds Fixed assets Tangible assets 1,759 1,759 3,021 Current assets Debtors Cash at bank and in hand 1,314 81,506 82,820 1,314 85,447 86,761 726 98,888 99,614 3,941 3,941 Croditors: amounts falling due within one year 13,9021 13,9021 12,2241 Net current assets 78,918 3,941 82,859 97,390 Net assets 80,677 3,941 84,618 100,411 Funds ofthe charlty Internal painting reserve Wages and salary reserve Profit and loss reserves 3,599 11,261 65,817 3,599 11,261 69,758 3,599 22,261 74,551 3,941 Total funds 80,677 3,941 84,618 100,411 The directors are satisfied that the company is entitled to exempb'on from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordan with the special provisions applicable lo companies subject to the small companies regime and FRS102 SORP. Jessica Smith Director Approved by the board on 17 November 2025
Breakspeare Community Pre School Statement of Changes in Equity for the year ended 31 July 2025 Wagesl salary reserve Rent reserve Intemal painting reserve Profit and loss account Total At 1 August 2023 23,704 3,234 3,599 55,298 85,835 Profit for the financial year 14,576 14,576 Movement- wages reserve 11,4431 1,443 Movement- rent reserve 13,2341 3,234 At 31 July 2024 22,261 3,599 74,551 100,411 At 1 August 2024 22,261 3,599 74,551 100,411 Loss for the financial year 115,7931 115,7931 Movement- wages reserve 111,0001 11,000 At 31 July 2025 11,261 3,599 69,758 84,618 The Wages and salary reserve was used to cover increases in wages from the accounting period ended 31 July 2024. The reserve was set up to enable the charity to increase wages without increasing fees so will be used for increases until the reserve has been exhausted. Loss for the financial year after movement lo Wageslsalary reserve 14,7931
Breakspeare Community Pre School Notes to the Accounts for the year ended 31 July 2025 8asls of preparatlon The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland and with the Charities Act 2011. No material prior year error have been identified in the reporting period. 2.1 Accounting policies This standard list of accounting policies has been applied by the charity except for those deleted. 2.2 Recognltlon of Income Recognition of These are included in the Statement of Financial Activities ISOFAI when". Income the charity becomes entitled to the resources", it is more likely than not that the trustees will receive the resources,. the monetsry value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permilled by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10 to 5.12 FRS102 SORPI. In the case of performance related grants. income musl only be recognised to the exlenl that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are mel15. 16 FRS 102 SORPI. Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are suffi'cient assets in the estate and any conditions attached lo the legacy are either within the control of the charity or have been met. The charity has reiVed government grants in the reporting period. Offsetting Grants and donatlons Legacies Government grants Tax reclaims on Gift Aid receivable is included in income when there is a valid declaration from donations and the donor. Any Gift Aid amount recovered on a donation is considered to be part gifts of that gift and is treated as an addition lo the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. This is only included in the SOFA once the charity has provided the related goods or services or mel the performance related conditions. Contractual income and perfomiance related grants Donated goods Donated goods are measured al fair value Ilhe amount for which the asset could be exchangedl unless impractical to do so. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SOFA as incoming resources when receivable. Gifts in kind for use by the charity are included In the SOFA as Income from donations when receivable.
Breakspeare Community Pre School Notes to the Accounts for the year ended 31 July 2025 Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help reTrived Is not included in the accounts but is described in the trustees, annual report. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from interest, royalties and dividends Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right lo buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable aclivilies. Settlement of Insurance claims are only included in the SOFA when the general income insurance recognition criteria are met15.10 to 5.12 FRS102 SORPI and are included as an claims item of other income in the SOFA. Investment This includes any realised or unrealised gains or losses on the sale of galns and investments and any gain or loss resulting from revaluing investments to market losses value al the end of the year. 2.3 Expenditure and liabilities Liability Liabilities are recognised where it is more likely than not that there is a legal or recognition conslruclive obligation committing the charity lo pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and ils compliance with regulation and good practice. Support costs include Trntral functions and have been allocated lo actThiity cost categories on a basis consislenl with the use of resources, eg allocating propety costs by floor areas, or per capits, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of service or oulpul to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified Servi or outpuL Governance and support costs Grants with perfomiance eonditions Grants payable Where there are no conditions attaching to the grant that enables the donor without charity lo realistically avoid the commitment, a liability for the full funding Derfomiance obligation musl be recognised. Redundancy The charity made no redundancy payments during the reporting period. Deferred No material item of deferred income has been included in the aecounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. Provisions for A liability is measured on recognition at ils historical cost and then subsequenlly liabilities measured al the best estimate of the amount required to sellle the obligation al the reporting date. Basie financial The charity accounts for basic financial instruments on initial recognition as per instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17to 11.19, FRS102 SORP.
Breakspeare Community Pre School Notes to the Accounts for the year ended 31 July 2025 2.4 Assets Tangible fixed These are capilalised if they can be used for more than one year. assets for use They are valued at cost. by charity The depreciation rates and methods used are disclosed in note 9. Intangible fixed The charity has intangible fixed assets, that is, non-monetary assets that do not assets have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed. They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monelary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution lo knowledge and culture. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially al cost and subsequenuy at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case il is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments. Investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at nel realisable value based on the service potential provided by items of stock. Work in progress is valued at eost less any foreseeable loss that is likely lo occur on the contract. Debtors lincluding trade debtors and loans receivable) are measured on initial recognition at selllemenl amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected lo be reived. Current asset The charity has investments which il holds for resale or pending their sale and investments cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than lo meet short-lerm cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. Debtors 10
Breakspeare Community Pre School Notes to the Accounts for the year ended 31 July 2025 Income Unrestrlcted funds Restrlcted funds 2025 2024 Donations Charitable activities Grants 50 50,062 35,100 35,100 163,596 198,696 3,941 3,941 167,537 202,637 163,047 213,159 Analysis of receipts of government grants 2025 2024 Grant HCC Additonal Support Funding HCC EYPP HCC Funding 892 374 1,519 1,554 159,600 3,941 161,954 Expenditure 2025 2024 Generating funds and publiryty 304 325 Oetalls of certaln types of expendlture 2025 2024 Accountsncy fees 1,260 1,020 Pald employees 2025 2024 Salaries and wages Social security costs Pension costs other employee benefits 164,409 2,961 12,779 3,143 183,292 153,998 1,689 10,886 3,683 170,256 Pensions Contributions to defined contribution plans are expensed in the period to which they relate. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Breakspeare Community Pre School Notes to the Accounts for the year ended 31 July 2025 Employees 2025 Number 16 2024 Number Average number of persons employed by the company Tangible fixed assets Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Plant and machinery 25¥0 slraighl line Cost At 1 August 2024 Additions 17,204 1,192 18,396 At 31 July 2025 Depreciation At 1 August 2024 Charge for the year At 31 July 2025 14,183 2,454 16,637 Net book value At 31 July 2025 1,759 At 31 July 2024 3,021 12
Breakspeare Community Pre School Notes to the Accounts for the year ended 31 July 2025 Debtors 2025 2024 Trade debtors Prepayments 1,314 188 538 1,314 726 Creditors: amounts falling due within one year 2025 2024 Other creditors 3,902 2,224 Internal painting reserve 2025 2024 At 1 August 2024 3,599 3,599 At 31 July 2025 3,599 3,599 Waggs and salary reserve 2025 2024 At 1 August 2024 Movement 22,261 111,0001 23,704 11,4431 At 31 July 2025 11,261 22,261 Other Informatlon Breakspeare Community Pre School is a private company limited by shares and incorporated In England. Its registered Offi is School Mead, Abbots Langley, WD5 OLB. 13
Breakspeare Community Pre School Detailed income and expenditure account for the year ended 31 July 2025 This schedule does not fon7J part of the statutory accounts 2025 2024 Income Fees Fundraising Grant HCC Additonal Support Funding HCC EYPP HCC Funding HCC Inclusion Funding Registration Fees Uniform Donations Other income Bank interest 28,093 3,914 892 44,663 3,114 374 1,519 1,554 159,600 3,941 161,954 750 1,670 1,423 1,302 983 50 1,436 75 108 204,148 213,267 Administrative expenses Employee costs.. Wages and salaries Pensions Employer's Nl and PAYE Staff training and welfare Refreshments T-shirts and uniforms Gifts 164,409 12,779 2,961 650 504 1,534 455 183,292 153,998 10,886 1,689 1,175 491 1,462 555 170,256 Premises costs. Rent Council laxlrates Light and heal Cleaning and rubbish collection 3,730 798 4,541 3,789 12,858 1,107 809 1,514 5,151 8,581 General administrative expenses. Generating funds and publicity ststionery, prints'ng and telephone Subscriptions Bank charges Insurance Equipment expensed Software and IT Repairs and maintenance Depreciation Sundry expenses 304 1,606 390 16 1,637 4,273 2,976 7,731 2,454 1,087 22,473 325 1,026 386 1,323 4,657 1,763 5,803 2,355 1,163 18,801 Legal and professional costs.. Accountancy fees Advertising and PR Other legal and professional 1,260 24 34 1,318 1,020 20 13 1,053 219,941 198,691 14
Breakspeare Community Pre School Detailed income and expenditure account for the year ended 31 July 2025 This schedule does not fon7J part of the statutory accounts 2025 2024 other operating income Other operating income 1,436 15