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 pro￿dure 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 reqU1￿Ments.
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 re￿iVed 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 re￿ived.
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