Company Registerati¢n Number:. 06622131
The Charity Re8iStration Number:. 1133641
DB ACCOUNTING
Watlington Pre-school Limited
Report and Accounts
31 August 2025
*lin9
pre-school

Watlington Pre-school Limited
Report and accounts for the year ended 31 August 2025
Contents
PAGE
Charity infomation
Trustees, Annual Report
Funds Statements:_
Statement of Financial Artivities
Statement of Financial Activities - Prior Year Statement
Statement of Total Recognised Gains and Losses
Movements In Funds
Revaluation Reserves
Revenue Funds
Income and Expenditure Account
Summary ofFunds
io
io
io
li
li
Balance Sheet
Notes to the Accounts
12
14

Watlington Pre-school Limited
Company Reglstration Number:_ 06622131
Trustees. Annual Report For The Year Ended 31 August 2025
The Trustees present their Report and Accounts for the year ended 31 August 2025, which also
¢omprises the Directors, Report required by the Companies Art 2006.
Reference and administrative details
The charity name
The legal name of the charity is=_
Watlington Pre-school Limited
The charity is also known by it5 operating name:_
Watlington PrtrS¢hool
The charity's areas operation and charitable re8istr3tion
The charity Is registered in England & Wales with the Charity Commission in England & Wales
ICCEWI with charity number 1133641.
The charity does rtot operate in any overseas jurisdictions.
Legal strurture of the charity
The charity is constituted as a company limited by guarantee. registered under the Companies
Acts. The governing document of the charity is the Memorandum and Articles of Association
establishing the tompany under company legislation.
The governing document is dated 17 June 21XJ8
There are no restrictions in the 8overning documents on the operation of the charity or on its
investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and 311 directors are
trustees under Charities legislation and have responsibilitie5, as such, under both company and
charity legislation.
The trustees are all individuals.
PAGE I

Watlington Pre-school Limited
Company Re8istration Number:. 06622131
Trustees, Annual Report For The Year Ended 31 August 2025
The principal operating address. telephone number. emall and web addresses of the charity
Address:
Rertory Lane
Watlington
Kings Lynn
Norfolk
PE33 OHU
Telephone: 01553 811035
The registered office of the charity for Companies Act purposes is..
DBA, The Union Building
51-59 Rose Lane
Norwich
NRI IBY
The Trustees in office on the date the report was approved were:
Vicki Louise Southon
Helen Haylock
Sophie Tonroe
The following persons served as Trustees during the year ended 31 August 2025:
The trustees who served as a trustee in the reporting period were as above. and there were no changes
durin8 the year, or in the period between the year end and the approval of the accounts.
Objects and activities of the Charity
The purpose of the charity as set out in its governing document..
Offering appropriate play, education and care facilities, together with the right of parents to take
reposibility for and to become involved in the activitie5 of such groups. ensLFring opportunities are
offered for all children whatever race, culturem religion, means or ability.
Encouraging the study of needs of such children and their families and promoting public interest in and
recognition of such needs in local areas.
PAGE 2

Watlington Pre-school Limited
Company Reglstration Number:_ 06622131
Trustees, Annual Report For The Year Ended 31 August 2025
The main artivities undertaken in relation to those purp05e5 during the year:
The main activitie5 of the charity are the provision of preschool education and 311 day child care for 24
year olds. The charity operates from 8.30am to 3pm during school term time to provide 311 day care
for working parents or sessional preschool education to meet Foundation Sta8e objectives.
The main artivities undertaken durlng the year to further the charity's purpose for the
public benefit:
The pre-school maintains a full reB51ter of child￿n. During the year to 31 August 2025 the
preschool has continued to offer places for families that qualify for under 3 funding. In addition
offering places to children both through access to funding and fee paying families.
Through Senco funding the preschool continues to offer additional assistance to children and
families with special needs.
Final￿, the Trustees have initiated a number of fund raising activities to provide the presthool wlth
additional resources.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the
activities of the charity.
The main achievements and performance of the charity durin8 the year.
The pre-school maintains a full register of children. During the year to 31 August 2025 the
preschool has continued to offer places for families that qualify for under 3 funding in addition to
offering places to children both through access to funding and fee paying families.
Through Senco funding the preschool continues to offer additional assistance to children and
families with special needs.
Finally, the Trustees have initiated a number of fund raising activities to provide the preschool with
addtional resources.
The difference the charity's performance during the year has made to the beneficiaries of
the charity:
The children that attend the preschool continue to receNe the support and edLKation they require
under the early years learning.
The degree to whi¢h the achievements and perfomiance durlng the year have
beneflted wider society:
The Trustees are happy to report that the preschool 15 a important part of the village communtty in
offering SUPPOrt to both children and parents as required not only as part of the preschool learning
alliance.
PAGE 3

Watlington Pre-school Limited
Company Registyation Number:_ 06622131
Trustees. Annual Report For The Year Ended 31 August 2025
Structure, governace and management of the charity
The methods used to recruit and appoint new charity trustee5".
New trustees are elerted by the existing twstees.
All new trustees a￿ selected through their involement with the children attending the P￿-school.
Bankers
Accountants
Bookkeepers
Co-operative Bank
DB Accounting Solutions Limited
MU Bookkeeping
Flnancial review
The charlty's financial position at the end of the year ended 31 August 2025
The financial position of the charity at 31 August 2025 and tomparativies for the prior period. as more
fully detsiled in the accounts, can be 5ummarised as follows=
2025
2024
Net Income
11.075
174
Unrestricted revenue funds avaliable for the
general purposes of the charity
55.865
44,790
Restricted revenue funds
24,519
24.519
Total Funds
80,384
69,309
Financial review of the position at the reportinz date, 31 August 2025:
The trustees consider the financial performance by the tharity during the year to have been satisfactory.
Specific change5 in fixed assets are detailed in the notes to the accounts.
Policies on reserves
The trustees are mindful that adequate reserves must be maintained to allow the Pre-school to remain
open.
With this In mind they are maintaining adequate reser¥es to ensure that the mobile can be kept
maintained and that the wages can be paid at all times.
PAGE 4

Watlington Pre-school Limited
Company Registration Number.- 06622131
Trustees, Annual Report For The Year Ended 31 August 2025
Availability and adequacy of assets of each of the funds:
The board of trustees is satisfied that the charity'5 assets in each fund are available and adequate to
fulfil its obligations in respect of each fund.
Details of the independent examiner
Dan Bullock FMAAT
Member of Accountant5
D8A The Union Building
51-59 Rose Lane
Norwith
Norfolk
NRI IBY
Statement of the Directors Trustees. Responsibilities
The charity's trustees are resporssible for the preparation of the accounts in accordance with the
terms of the Companies Act 2CK16, the Chartties Act 2011 and the Charities (Accounts and
Reports) Regulations 2008. Notwithstar¢ding the explicit requirement in the extant statutory
regulation5,the Charities (Accounts and Reports) Regulatiorbs 2008, to prepare the financial
ststements in accordance with the SORP 2￿5. in view of the fact that the SORP 2005 ha5 been
withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow
current best practice and P￿pare the accounts according to the FRS 102 SORP Iststement of
Recommended Prartice for Accounting and Reporting by Charitiesl 2015, las amerbded by the
Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st
January 20191, (The SORPI.
In particular, the Companies Art 2006 and charity law require the Board of Trustees to prepare
financial stètements for each financial year which give a trne and fair view of the state of affairs of the
charity a5 at the end of the financial year and of the surplu5 or deficit of the charity. In
preparing those financial statements the Board is required to
to prepare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable lawl.
select suitable accounting policies and apply them consistently.
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unle55 It is inappropriate to
presume that the tharity will continue in business-
- state whether applicable accounting standards and statements of
recommended practice have been followed. subject to any material
departures disclosed and explained in the financial statements:
The law requires that the trustees must not approve the accounts unless they are satisfied that
they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the
charity for the year.
PAGE 5

Watlington Pre-school Limited
Cornpany Registratlon Number:. 06622131
Trustees. Annual Report For The Year Ended 31 August 2025
The Trustees are also responsible for maintaining adequate accounting records which disclose
with reasonable accuracy at any time the financial FY)Sition of the charity and which are sufficient to
show and explain the charity's transartions and enable them to ensure that the financial statements
comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They
are also responsible for safeguarding the assets of the charFty and hence for taking reasonable steps
for the prevention and detertion of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees, report, and the statutory
responsibility of the Independent Examiner in relation to the Trustees, report is limited to examining
the report and ensuring that, on the face of the report, there are no material inconsistencies with thè
figures disc105ed in the financial Statements.
Method of preparation of accounts- Small company provislons
The financial statements are set out on pages 7 to 25.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of
Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin
issed in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191,
(The SORPI. and in atcordance with the Financial Reporting Stsndard 102. (effective 1st January 20161.
These financial statements have beenprepared in accordance with the provisions in Part 15 of the
Companies Art 2006 and applicable to companies subject to the small companies regime.
This report was approved by the Board of Trustee5 on
26
2£
Vicki Louise Southon
Director and Trustee
PAGE 6

Watlington Pre-school Limited
Company Registratlon Number:. 06622131
Statement of Financial Artivitles {Including the income and expenditure account for the year
ended 31 August 2025, as required by the Companies Art 2006)
SORP
Ref
Current year
Current year
Unrestrlcted Restricted
Funds
Funds
Current year Prior Year
Total
Total
Funds
Funds
2025
2025
2025
2024
Income & Endowments from:
Donation5 & Legacies
Charitable activities
Investments
Al
16,886
135,069
244
16.886
135,069
244
8,440
122.167
297
Total income
152,199
152.199
130.904
Expenditure on:
Raising funds
Charitable activities
Bl
471
471
140,652
1,737
128,993
140.652
Total expenditure
141,123
141,123
130.730
Net income for the year
11.075
11.075
174
Net movement in funds
11.075
11.075
174
Reconciliation of funds..
Total funds brought fonmard
414,79)
24,519
69,309
69,135
Total funds carried forward
55,865
24.519
80,384
69,309
The'SORP Ref indicated above is the classiti"cation of income set out in the formal SORP documents.
As required by paragraph 4.60 of the SORP, the brought forward and carried for4vard fund5 above have
been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes
all recognised gains and losses.
All the prior year transactions were un￿striCted items, and no fvrther anatysis is required.
All activities derive from continuing operations.
The notes attached on pages 14 to 25 form integral parts of these accounts.
PAGE7

Watlington Pre-school Llmited
Company Reglstration Number:_ 06622131
Statement of Flnancial Activitles (Including the income and expenditure account for the year
ended 31 August 2025, as required by the Companies Act 20061
SORP
Prior Year
Prior Year
Unre5trirted RestriC￿d
Funds
Funds
Prlor Year
Total
Funds
2024
2024
2024
Income & Endowments from:
Donations & Legacies
Charitable activities
Other trading artivities
Investments
Other
Al
A2
8,138
122.167
302
8,440
122,167
297
297
T¢)tal income
130.602
302
130.904
Expendlture on:
Raising funds
Charitable activities
Other
Tax on surplus
Other taxation
Bl
B2
83
1,737
128,777
1,737
128.993
216
Total expenditure
130.514
216
130.730
Net income for the year
86
174
Net movement in funds
86
174
Reconciliation of funds=
Totsl funds brought forward
44.702
24,433
69.135
Total fund5 carried fO￿ard
44,790
24,519
69.309
All activlties derive from continuing operatlons
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes
all recognised gains and losses.
The notes attached on pages 14 to 25 forni integral parts of these accounts.
PAGE 8

Watllngton Pre-school Limited
Company Registration Number:. 06622131
Resources applied in the year ended 31 August 2025
2025
2024
Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
11.075
174
2,9221
Net resources available to fund charitable activities
11,075
2.749)
The resources applied on fixed assets for charrty use rep￿sents the cost of addition5 less proceetls of
any disposals.
The notes attached on pages 14 to 25 forni integral parts of these accounts.
PAGE 9

Watllngton Pre-school Limited
Company Re8iStration Number:. 06622131
Movements in revenue and capital funds for the year ended 31 August 2025
Revenue ac¢umulated funds
Unre5trf¢ted
Funds
2025
Restricted
Funds
2025
Total
Funds
2025
Prior Year
Total Funds
2024
Accumulated funds brought forward
44.790
24.519
69,309
69,135
Recognised gains and losses before
transfers
11.075
11.075
174
55.865
24.519
80,384
69.309
Closlng revenue funds
55,865
24,519
80.384
69,309
Summary offunds
Unrestri¢ted & Restricted
Designated funds
funds
2025
2025
Total
funds
2025
Prior Year
Total Funds
2024
Revenue accumulated funds
55,865
24,519
80.384
69,309
The note5 attached on pages 14 to 25 fom) Integral parts of these accounts.
PAGE 10

Watlington Pre-school Limited
Company Registration Number:_ 06622131
Income & Expenditure Account for the year ended 31 August 2025 as
required by the Companies Act 2006
2025
2024
Income
Income from operations
151.955
130,607
Investment irtcome
Interest receivable
244
297
Gross Income in the year before exceptional items
152,199
130.904
Gr055 income In the year includin8 exceptional items
152,199
130.904
Expenditure
Charitsble expenditure, excl depreciation & amortisation
Depreciation & amortisation
Fundraising costs
Realised losses on diposals of social investments
138.563
2,089
471
126,541
2,452
1.737
Total expenditure In the year
141.123
130,731
Net income before tax In the financial year
11,075
174
Tax on surplus on ordinary activities
Net income after tax in the financial year
11,075
174
Retained surplus for the financlal year
11,075
174
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headinES and subheadings used
in the Income and Expenditure account have been adapted to refiect the special nature of the
charity's activities.
The notes attached on pages 14 to 25 forni integral parts of these acmunts.
PAGE 11

Watlington Pre-school Limited
Company Reglstration Number:. 06622131
Balance Sheet as at 31 August 2025
SORP
Ret
2025
2024
Note
Fixed assets
Tangible assets
iOA2
39.606
41,696
Current assets
Debtors
Cash at bank and in hand
11 B2
915
915
29.518
42,427
Total current assets
43,342
30.433
Creditors: amounts falling due within
one year
12CI
2.5641
2.8201
Net current assets
40,778
27,613
The totsl net assets of the charlty
80.384
69.309
Re5trirted funds
Restricted revenue funds
15D2
24,519
24,519
24.519
24,519
Unrestrlrted funds
Unrestricted revenue funds
15D3
55.865
44,790
55.865
44,790
Total charfty funds
69.309
The'SORP Ref indicated above is the classification of Balance Sheet items a5 set out in the formal
SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried
fO￿ard funds above have been agreed to the SOF
The directors are satisfied that the company is entitled to exemption from the requirement to obtain
an audit under section 477 of the Companie5 Act 21))6.
The members have not required the company to obtain an audit in accordance with seth.on 476 of
the Act.
The directors acknowledge their ￿spOnSIbl11t1eS for complying with the requirements of the
Companies Act 2006 with respert to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation. and the report of the
Independent Examiner is on page 11.
The financial statements have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006 applicable to companies subject to the small companies regime.
PAGE 12

Watlington Pre-school Limited
Company Re8lstration Number:_ 06622131
Balance Sheet as at 31 August 2025
Vicki Louise Southon
Trustee
Approved by the board of trustees on
26
26
The notes attached on pages 14 to 25 forni integral parts of these a¢¢ounts.
PAGE 13

Watlington Pre-school Limited
Company Reglstration Number:_ 06622131
Notes to the Accounts for the year ended 31 August 2025
l Accounting policies
Policies relatlon to the produrtion of the a¢counts.
Basss of preparation and accounting convention5
The accounts have been prepared on the accruals basis. under the historical cost convention. and in
accordance with the Financial Reporting Stand3rd 102. leffective 1st January 20161 and 'FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended
by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after
1st January 20191, IThe SORPI, published by the Charity Commission in England & Wales ICCEWI.
effective January 2016, and in accordance with all applicable law in the charity's jurisdirtion of
registration, except that the charity has prepared the financial statements in accordance with the FRS
102 SORP Istatement of Recommended Practice for AccountinB and Reporting by Charities) 2015, las
amended by the Bulletin issued in October 2018 and applicable to all accounting periods be8inninE on
or after 1st January 20191. IThe SORPI, in preference to the previous SORP. the SORP 2005. which has
been withdrawn, notwithstanding the fact that the extant statutory reEulations, the Charities
(Accounts and Reports) Regulations 2CQ8 refer explicit￿ to the SORP 2005. This has been done to
accord wlth current best practice.
Risks and future assumptions
The charity is a public benefit entity.
Policies relatin8 to expenditure on goods and services provlded to the charity
Recognltlon of liabilities and expenditure
A liability, and the related expenditure, 15 recognised when a legal or Constructive obligatlon exists as a
result of 3 past event. and when it is more likely than not that a transfer of economic benefits will be
required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments ènd constructive obligations, includin
performante related grants, where the timing or the amount of the future expenditure required to
settle the obligation are uncertain. 8ive rise to a provision in the accounts, whith is reviewed at the
accounting year end. The provision is increased to reflect any increases in liabilities. and is decreased
by the utilisation of any provision within the period, and reversed if any provision
is no longer required. These movemerrts are charged or credited to the respective funds and activities
to which the provision relates.
Volunteers
In accordance wtth the SORP, and in recognition of the difFiculties in placing a monetary value on the
contribution from volunteers. the contribLrtion of volunteers is not inclLsded within the income of the
charity.
However. the trustees value the significant Contrib￿lon made to the activities of the charity by unpaid
volunteers and this is described more fully in Note 6.
PAGE 14

Watlington Pre-school Limited
Company Registration Number: _ 06622131
Notes to the Accounts for the year ended 31 August 2025
Policies relating to assets, liabiliies and provisions and other matters
Tangible fixed assets
Tangible fixed assets are measured at their original cost value. or subsequent revaluation, or if
donated, as described above. Cost value includes all costs expended in bringing the asset into its
intended working condition.
Depreciation ha5 been provided at the following rates in order to write off the assets to their
anticipated residual value over their estimated useful lives.
Freehold premises
Plant and machinery
Fixture & fittings
2% reduting balance basis
20% reducing balance basis
20% reducing balance basis
A regular annual review of the likelihood of asset impaiment is undertaken.
Debtors
Debtor5 are measured at their recoverable amounts at the balance sheet date.
Credltors and pn>vislons
Creditors are measured at their payable amounts at the balance sheet date.
Financial instruments in¢ludin8 cash and bank balances
Cash held by the charity 15 included at the amount actually held and counted at the year end. Bank
balances, whether in credit or overdrawn. are shown at the amounts properly reconciled to the bank
statements.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity.
Designated funds a￿ unrestrirted funds eannarked by the Trustees for particular purposes.
Restricted funds are subjected to restrirtions on their expenditure imposed by the donor or through
the ternis of an appeal or as implied by law.
There are no en(lowment funds.
2 Llability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph I Schedule 6 of the
Finance Art 2010 for UK corporation tax purposes. Accordingly. the Charity is potentially exempt from
taxation in respect of income or capital gains received within categories covered by chapter 3 part 11
of the Corporation Tax Act 2010 or Settion 256 of the Taxation of Chargeable Gains Act 1992, to the
extent that such income or gains are applied exclusively on the spetific charitable objects of the
charity and for no other purpose.
PAGE 15

Watlington Pre-school Limited
Company Registratlon Number: . 06622131
Notes to the Accounts for the year ended 31 August 2025
3 Windlng up or dissolution of the charity
If upon winding Ltp or dissolution of the charity there remain any assets, after the satisfartion of all debts
and liabilities. the assets represented by the accumulated fund shall be transferred to some other
charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity'5 Position
There are no financial instruments that have a significant impact the the charity's posttion
5 Net surplus before tax in the financial year
2025
2024
The net surplus before tax in the financial year is stated after chargin8-
Depreciation of owned fixed assets
Pension costs
2,089
2,160
2,452
4.626
6 The contribution of volunteers
The charity depends on the support of its volunteers, which is much appreciated.
The arrangement5 Wlth volunteers are dtfficult to value precisely inmonetary terms and have not been
reco8nised in the Statement of Financial Activitie5. The volunteers and the charity accept and agree that
no contrart of employment is treated by these arrangements.
7 stsff costs and emoluments
2025
2024
Salary costs
Gross salaries excluding trustees and key management personnel
Employer's national insurance contribLrtions
Employer's operating costs of defined contribution pension schemes
110,083 102,079
2.674
2,160
4.626
114,917 106,705
The iverage numberof part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was
The estimated equlvalent number of full time staff deployed in different activities in the year was
Engaged on charitsble activitFes
The estimated full time equivalent numbef of all staff employed as above
Neither the trustees nor any persons connected with them have received any remuneration from the
charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £eQ.(XJO per annum.
PAGE 16

Watlington Pre-school Limited
Company Registratlon Number: . 06622131
Notes to the Accounts for the year ended 31 August 2025
8 Defined contribution pen5i0n schemes
The charity operates a defined contribution pension scheme. Contributions are charged to the profit
and loss account as they become payable in accordance with the rules of the scheme.
9 Remuneration and payments to Trustees and persons connerted with them
No trustee5 or persons connected with them received any remuneration from the charity, or any
related entity.
10 Tangible fixed assets
Land &
Plant & Flxture &
Buildlngs Machinery Fittings
Current year
T¢tal
C05t
At I September 2024
Additions
At 31 August 2025
43.635
16333
4.576
64,544
43.635
16333
4,576
Depreciation
At I September 2024
Charge for the year
At 31 August 2025
8,914
694
9,608
12.543
758
13.301
1.392
637
22,848
2.089
24.938
2.029
Net book value
At 31 August 2025
34,027
3,032
2.547
39,606
At 31 Au8USt 2024
34.721
3,790
3.184
41.696
11 Debtors
2025
2024
Trade debtors
Prepayments and attrued income
715
715
200
200
915
915
12 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals
PAYE, NIC, VAT and other taxes
788
500
1.532
2.820
600
1,176
2,564
PAGE 17

Watlington Pre-school Limited
Company Registration Number:. 06622131
Notes to the Accounts for the year ended 31 August 2025
13 Income and expenditure account summary
2025
2024
At I September 2024
Surplus after tax for the year
At 31 August 2025
69,309
11,075
80.384
69,135
174
69,309
14 Particulars of how partlcular funds are represented by assets and liabilitles
At 31 August 2025
Unrestricted Designated Restrfcted Totsl
funds
funds
funds
funds
Tangible fixed a55ets
Current assets
Current liabilities
39.606
18,823
2.5641
39,606
43,342
1 2,5641
24.519
55,865
24,519
80.384
At I September 2024
Unrestrirted Designated Restrirted T¢tal
fund5
funds
fvnds
funds
Tangible fixed assets
Current assets
Current liabilities
41,696
5.914
2.8201
41,696
30,433
{ 2.8201
24.519
44,791
24.519
69.309
PAGE 18

Watlington Pre-school Limited
Company Re8lStration Number:. 06622131
Notes to the Accounts for the year ended 31 August 2025
15 Change in total funds over the year as shown in Note 14. analy5ed by individual funds
Funds blf Movement in
Transfers
trom 2024 funds in 2025 funds In 2025
Funds clf
to 2025
Unrestrirted and deslgnatedfvnds..
Urbrestricted Revenue Fund5
44,790
11,075
55,865
Total unrestrirted & designated funds
44.7
11,075
55,865
Restrktedfvnds."
Mobile fund5
24.519
24.519
Total restrlcted funds
24.519
24.519
Total charity funds
69.309
11,075
80,384
16 Analysis of movements in fund5 Over the year as shown in Note IS
Other gains & Movement
105ses
In funds
2025
2025
Income
2025
Expenditure
2025
Unrestrirted and deslqnatedfvnds."
Unrestricted Revenue Funds
152,199 1
141,1231
11,075
Restrirtedfvnds."
Mobile funds
152.199 1
141.1231
11,075
PAGE 19

Watlington Pre-school Limited
Company Registration Number:. l)6622131
Notes to the Accounts for the year ended 31 August 2025
17 The purposes for which the funds as
Unrestrirted ond designatedfvnds..
Unrestricted Revenue Funds
These fund5 are held for meeting the objectives of the charity
provide reserves for future activities. and. subject to charity
legislation. are free from all restrictions on their use.
Restrlrtedfvnds..
Mobile fund5
Funds relating to the purchase and maintenance of the pre-school
mobile building
18 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity is obliged to contrib￿e such amount as may be required not exceeding
£10 to the asset5 rf the compnay in the event of it being woundup while he or she is a member. or
within one year after he or she ceases to be a member.
PAGE 20

Watlington Pre-school Limited
Company Registratlon Number:_ 06622131
Detailed analysis of income and expenditure for the year ended 31 August 2025
as required by the SORP 2015
Thls onatysls Is classffjed by convertional nominal descrfptlons und not by artlvlty
19 Donations, Grants and Legacies
Current year Current year
Unrestrlrted Restrlrted
Funds
Fund5
2025
2025
Current year
Total funds
2025
Prior Year
Total funds
2024
Donations and gifts from individuals
Small donation5 individually less than
£i.000
16.886
16,886
Totsl donations & gifts from
individuals
16,886
16,886
Revenue grants from 8ovemment and publ1¢ bodies
Small grants individually less than
£1,000
60
Total public 5ettor revenue 8rants
Total donations grants & legacies
16.886
16,886
8,S(M)
20 Income from charitable activities- Trading Activities
Current year
Current year Current year
Unrestrirted Restrirted
Funds
Fund5
2025
2025
Current year
Total funds
2025
Prior Year
Totsl funds
2024
Primary purpose & anclllary tradlng
Sale of goods & Services in
accordance with the charitws
objectives
135,069
135,069
122,167
135.069
135,069
122,167
PAGE 21

Watlington Pre-school LSmited
Company Re8lstration Number:. 06622131
Detailed analysis of income and expenditure for the year ended 31 August 2025
as required by the SORP 2015
21 Total Income from charitable artivities
Current year Current year
Unrestrirted Restricted Current year Prlor Year
Funds
Funds
Total funds Total funds
2025
2025
2025
2024
Current year
Total income from charitable trading
135,069
135,069
122,167
Totsl from charltable artl¥lties
135.069
135,069
122,167
22 Investment Infome
Bank interest receivable
244
244
297
Total investment income
244
244
297
23 Expendlture on charltable artivlties- Dirert spendin8
Gross wages & salarie5
Employers national insurance contributions
Defined contribution pension costs
Cost of sale5
110.083
2,674
2.160
5.682
110,083
2,674
2.160
5,682
102,079
4.626
5,600
Total direct spendinz
120.600
120.600
112.305
PAGE 22

Watlington Pre-school Limited
Company Registration Number:. 06622131
Detalled analysis of income and expenditure for the year ended 31 August
2025 as required by the SORP 2015
24 Support costs for charitable artlvlties
Current year Current year
Unrestricted Restricted Current year
Funds
Funds
Total funds
2025
2025
2025
Prior Year
Totsl funds
2024
Employee costs not Included in dirert costs
Training and welfare- staff
Unrforni
303
594
303
594
820
392
Premlses expenses
Rates & water charges
Rent
Light, heat & power
Cleaning & waste management
Premises repairs & maintenance
Other premises costs
572
572
1,678
2,378
1,594
3,109
601
1.679
2.914
2,144
1,319
1.307
1,678
2,378
1,594
3,109
Administrative overheads
Telephone, fax & internet
Stationery & printing
Membership subscriptions
Equipmet)t expenses
Software licences & expenses
Health & safety costs
Liability & contents insurance
Sundry expenses
Equipment repairs & maintenance
723
4,274
723
4.274
634
767
174
174
351
1,459
32
1,459
32
991
61
Professlonal fees paid to advisors Other than the audltor or examiner
Accountancy fees
650
Bookkeepin
430
650
430
550
1,020
Flnanclal costs
Depreciation & amortisation
2.089
2.089
2,452
Support costs before reèllocatl¢)n
20.524
20,524
18.425
Total support costs- Current year
20.524
20,524
18.425
The basis of allocation of costs between activities is described under ac¢ountin8 policies.
All expenditure in the prior year was unre5tri¢ted.
PAGE 23

Watlington Pre-school Limited
Company Re8lstration Number:_ 06622131
Detailed analysis of income and expenditure for the year ended 31 August 2025
as required by the SORP 2015
25 Total charrtable expenditure
Current year Current year
Unrestrirted Restricted
Funds
Funds
2025
2025
Current year Prior Year
Totsl funds Total fund$
2025
2024
Current Year
Total direct spending
Total support costs
B2a
B2d
120.6CKI
20.524
120.6
20,524
112,305
20,786
Total charltable expendlture B2
141.123
141,123
133,091
All the expenditure in the prior year was unrestricted.
Prior Year
Prlor Year
Unrestrirted Rertrirted
Funds
Fund5
2024
2024
Prl¢r Year
Total funds
2024
Prior Year
Total direct spending
Total support costs
B2a
B2d
112,305
18.209
112.305
18,425
216
Totsl charitable expenditure 82
130,514
216
130.730
26 Expendlture on raising funds and costs of investment management
Current year Current year
Unrestrirted Restrirted
Funds
Funds
2025
2025
Current year Prior Year
Totsl funds Totsl funds
2025
2024
CUr￿nt Year
Funding publicity & marketin8
Costs of seekirbg donations, grants & legacii
591
471
18
1,737
Totsl charitable expenditure Bl
1.062
1.755
All the expenditure Sn the prior year was Un￿StrIcted.
PAGE 24

Watlington Pre-school Limited
Company Registration Number:_ 06622131
Detailed analysis of income and expenditure for the year ended
31 August 2025 as required by the SORP 2015
27 Analysis of income by artivity
Artivlty
SOFA ref
2025
2024
Income from charitable activities
135.069 122,167
Summory olTotollncome, Induding the items above
Charitable activities
Donations & legacies
Investment income
135,069 122.167
16,886
8,440
244
297
Al
Total income as shown in the SOFA
152.199 130.904
PAGE25