LANGHAM PRE-SCHOOL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025
George Pearce & Co. Accountants, Tax & Business Advisers The Forge, Langham, Colchester, Essex, CO4 5PX Telephone: 01206 322826 | Facsimile: 0844 358 5835 :
LANGHAM PRE-SCHOOL
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
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We report on the accounts of the Charity for the year ended 31st July 2025, which are set out on
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pages 2 to 4.
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RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINERS The charity's trustees are responsible for the preparation of the accounts and they consider that
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the Charities Act 1993 $43(2)(audit requirement) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity commissioners under S43 (7)(b) of the Act, whether particular matters have come to our attention.
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BASIS OF EXAMINER'S REPORT Our examination was carried out in accordance with the General directions given by the Charity
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Commissioners. 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
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explanations from you as trustees concerning any such matters. The procedures undertaken do not
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provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the view given by the accounts.
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INDEPENDENT EXAMINER'S STATEMENT No matter has come to our attention in connection with our examination which gives us
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reasonable cause not to believe that in any material respect: 1) accounting records have been kept in accordance with section 41 of the Act: and ii ) the financial statements accord with those records; and comply with the accounting requirements of the Acct.
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No matter has come to our attention in connection to which, in our opinion, attention should be
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drawn in order to enable a proper understanding of the accounts to be reached.
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Ihe Forge, Langham, George Pearce & Co.. Colchester, CO4 5PX. Chartered Accountants Dated: 24th November 2025
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LANGHAM PRE-SCHOOL
| STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|---|---|---|---|
| FORTHE YEARENDED 31ST | JULY 2025 | ||||||
| Year ended | Year ended | ||||||
| to | 31st July 2025 | to 31st July 2024 | |||||
| t | £ | £ | £ | ||||
| INCOME: | |||||||
| Fees charged: | 134,906 | 114,382 | |||||
| Net fund raising and otherincome | (39) | 58 | |||||
| Net "SEND" income/(cost) | 973 | (1,815) | |||||
| NetT Shirt income/(cost) | (28) | (120) | |||||
| Training grants | 700 | : | |||||
| Gross Bank interest | 98 | 90 | |||||
| Total Income | 136,610 | 112,595 | |||||
| EXPENDITURE: | |||||||
| Rent | 6,117 | 6,147 | |||||
| Insurances | 1,108 | 1,026 | |||||
| Telephone | 271 | 335 | |||||
| Salaries | 110,384 | 100,904 | |||||
| Courses and training | 374 | 112 | |||||
| Earlyyears pupilpremium | (EY PP) costs | 1,99] | - | ||||
| Refreshments | 1,179 | 490 | |||||
| Advertising | 389 | 347 | |||||
| Materials, stationery and postages | 1,766 | 4,353 | |||||
| Sundry expenses | 1,234 | 4,020 | |||||
| Uniforms | 177 | a | |||||
| Cleaning | 1,457 | 1,444 | |||||
| Repairs, maintenance& | equipment | 312 | : | ||||
| Depreciation ofequipment | 126,759 | 119,178 | |||||
| NETINCOME (LOSS) | FOR THE YEAR | ||||||
| ONORDINARYACTIVITIES | 9.851 | (6,583) | |||||
| Surplus brought forward at lstAugust 2024 | 46,221 | 52,804 | |||||
| SURPLUS CARRIED | FORWARD | £56,072 | £46,221 | ||||
| AT31STJULY2025 |
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LANGHAM PRE-SCHOOL
BALANCE SHEET AT 31ST JULY 2025
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31st July 2025 31st July 2024
£ £ £ x
Equipment and furniture Cost 11,412 11,412
Depreciation A: 1,500 9,912 1,500
Cash at bank Current accounts $3,243 42.796
Deposit account 8,889 8.790
Cash in hand 62 62,194 25 51,611
63,694 53,11]
Creditors & Accruals for expenditure (7,622) (6,890)
NET ASSETS £56,072 £46,221
Accumulated fund surplus 56,072 46,221
UNRESTRICTED FUNDS £56,072 £46,221
Approved by the management committee on 24th November 2025 and signed on its behalf
by:
fA [y]
EE
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LANGHAM PRE-SCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
1. Accounting policies
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a) The financial statements are prepared under the historical cost convention in accordance with relevant accounting standards and in accordance with the statement of recommended practice (SORP 2008). There is one minor departure from the SORP: (i) "Fund raising activities" is shown net of expenditure as the trustees believe that
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to separate income and expenditure does not help the understanding of these statements and is misleading.
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b) Income includes all sources of income, including bank interest received, donations and fund raising activities. Income is recognised when the charity becomes entitled to the resources, when the trustees are certain they will receive the resources and when the monetary value can be measured with sufficient reliability.
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c) Expenditure includes accruals and prepayments where applicable.
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Charitable Status The Langham Pre-school has converted from a limited company to a "CIO", a Charitable Incorporated Organisation, registered charity with the Charity Commission, no: 1135120.
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