Charity Registrntion No. 1136325
Company Registration No. 6954027 (England and Wales)
LITTLE JIMMY'S PRESCHOOL LTD
ANNUAL REPORT AND UNAUDITED FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
BUSINESS
ADVISORS
4 A¢¢QVNTA14T5
11 De Grey Square
De Grey Road
Colchester
Essex
C04 5YQ
•AEFIIXOX*
1711112025
COMPANIES HOUSE
A13

LITTLE JIMMY'S PRESCHOOL LTD
CONTENTS
Page
Company informatlon
Trustees report
IndÈpendent examiner's report
Statement of financlal activitles
Balance sheet
Notes to the financial statements
7-13

LIThLE JIMMY'S PRESCHOOL LTD
COMPANY INFORMATION
Trustees
Mrs P Welsh
Mr J Coldron
Mrs A Coldron
(Appointed 14 August 20241
(Appointed l May 20241
Charity number
1136325
Compary number
6954027
Registered office
St James.Church Hall
Tower Road
Clacton on Sea
C015 ILF
Independent examlner
TC Group
11 De Grey Square
Colchester
Essex
C04 SYQ
Essex
C04 5YQ

LIThLE JIMMY'S PRESCHOOL LTD
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 31 JULY 2024
The trustees presenttheir annual report and financial statements for the year ended 31 July 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the charity's trust deed, the Companies Act 2006 and Accountin8 and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Finantial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(effective l January 20191.
Object5ves and activities
The charity's objectives are to advance the education and holistic development of children below statutory school
age by providing a safe, stimulating, and inclusive preschool environment. Its purpose is to foster learnin8 through
play, support social and emotional growth, and collaborate with parents and the local community to enhance the
well-being and future opportunities of every child.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commlsslon In decidlng what activities the
charity should undertake.
Achievements and performance
Significant octivities ond ochievement5 agoinst objectives
Durlng the year ending July 2024, the charity successfully expanded its operations withln our second site, which is
now fully operational and has achieved enrolment figures significantly hl8her than initial projections. This growth
reflects strong community engagement and demand for the charity's services. In addition, the organisation
continued to deliver high-quality early years education and development programmes, maintaining its
commitment to providing a Safe. inclusive, and stimulating environment for all children.
Flnanclal revlew
The charity received Sncome amounting to £505,618 during the year and generated a surplu5 of £54.629. The
value of unrestricted reserves held at the Balance Sheet date was £148,813.
Reserves policy
It is the policy of the charity that unrestrirted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees consider that
reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
charity's current activities while consideration is given to ways in which additional funds may be raised. This level
of reserves has been.maintained throughout the year.
Structurei governance and mana8ement
The charity is a company limited by guarantee and by its governing document,
The trustees who served during the year and up to the date of signature of the financial statements were:
Mrs P Welsh
Mrj Coldron
Mrs A Coldron
(Appointed 14 August 20241
(Appointed l May 20241
Recruitment ond oppointment of trustees
New trustees are recruited and appointed by the board of trustees.

LIThLE JIMMY'S PRESCHOOL LTD
TRUSTEES REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JUIY2024
The trustees report was approved by the Board of Trustees.
Mrj Coldron
Date..

LIThLE JIMMY'S PRESCHOOL LTD
INDEPENDENT &XAMINER'S REPORT
TO THE TRUSTEES OF LIThLE JIMMY'S PRESCHOOL LTD
I report to the trustee5 on my examination of the financial statements of Little Jimmy'5 Preschool Ltd (the charity)
for the year ended 31 July 2024.
Responsibilities and basls of report
As the trustees of the charity land also its directors for the purposes of company lawl you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companie5 Att 2006 (the 2006
Art}.
Havlng satisfied myself that the financlal statements of the charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's
financial statements carried out under sertlon 145 of the Charities Act 2011 (the 2011 Act}. In carrying out my
examination I have followed all the applicable Oirections given by the Charity Commlssion under section 14515llbl
of the 2011 Act.
Independent exarnlner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed In section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the
ICAEW, which is one of the listed bodies.
I have completed my examlnation. I confirm that no matters have come to my attention in connection wlth the
examination giving me cause to believe that in any material respect..
accountin8 records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or
the financial statements do not accord with those records,. or
the finaneial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance wlth the Financial Reportin8 Standard applicable in the UK and
Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in thls report in order to enable a proper understanding of the financial statements to be
reached.
Simon Garner FCA
Independent Examin
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
C04 SYQ
Dated.. !£rt! r34￿<..

LITfLE JIMMY'S PRESCHOOL LTD
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE Accoumr
FOR THE YEAR ENDED 31 JULY2024
Unrestricted
funds
2024
Unrestrlrted
funds
2023
Notes
Income from:
Charitable activities
Other trading activities
Investments
505,548
291.844
1,611
18
70
Total Income
505.618
293,473
Expendlture on:
Charitable actlvities
450,989
289,480
Total expenditure
450,989
289.480
Net income and movement in funds
54,629
3,993
Reconciliation of funds:
Fund balances at l August 2023
94,184
90,191
Fund balances at 31 July 2024
148,813
94.184
The statement of financlal activltles Includes all gains and losses recognlsed In the year. All income and
expenditure derive from continuin8 activities.

LI￿LE JIMMY'S PRESCHOOL LTD
BALANCE SHEET
AS AT31 JULY 2024
2024
2023
Notes
Flxed assets
Tangible assets
li
1,692
Current assets
Debtors
Cash at bank and in hand
12
3,224
160,976
1.455
97,915
164,200
99,370
Creditors: amounts falllng due wlthln one
year
14
117,0791
15,186)
Net current assets
147,121
94,184
Total assets less current Ilabllltles
148,813
94.184
The funds of the charlty
Unrestricted funds
16
148,813
94,184
148,813
94,184
The company is entitled to the exemption from the audlt requlrement contalned In section 477 of the Companies
Act 2006, for the year ended 31 July 2024.
The dlrectors acknowledge their responsibilities for complylng with the requlrements of the Companles Act 2006
with respect to accounting records and the preparation of financial ststements.
The members have not required the company to obtain an audit of its financial statements for the year In question
in accordance with section 476.
These financial Statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
io/,,/i:
The financial statements were approved by the trustees on .........................
Mrj Coldron
Company registration number 6954027 (England and Wales)

LITTLE JIMMY'S PRESCHOOL LTD
NOTESTO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Accounting policies
Charity Information
Little Jimmy's Preschool Ltd is a private company limited by guarantee incorporated in England and Wales.
The registered office is St James Church Hall. Tower Road, Clacton on Sea. C015 ILF.
1.1 Accountln8 conventlon
The financial statements have been prepared in accordance wlth the charity's trust deed, the Companles
Act 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS
102,1 and the Charltles SORP "Accountln8 and Reporting by Charities.- Statement of Recommended Practice
applicable. to charities preparing their accounts in accordance with the Financlal Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provlsions in the SORP for charities not to prepare a Statement of
Cash Flov￿.
The financial statements are prepared in sterling, which 15 the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost conventlon. The principal accountin8
pollcies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements. the trustees have a reasonable expettation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and rÈceipt is expetted. If the amount is not known, the legacy is treated as
contingent asset.

LITfLE JIMMY'S PRESCHOOL LTD
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obllgation to transfer economlc benefit to a
thlrd party, it is probable that a transfer of economic benefits will be required in settlement, and the amount
of the obli8ation can be measured reliably.
Expenditure Is cl3$5ified by actlvlty. The costs of each activlty are made up of the total of dirert costs and
shared costs, including SUPPOrt costs involved in undertaking each activity. Direct costs attributable to a
single activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those activities on
a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tanglble flxed assets
Tan8lble flxed assets are initlally measured at cost and subsequently measured at cost or valuation, net of
depreclatlon and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Plant and equipment
Fixtures and fittings
25% reducing balance
25% reducing balance
The 8ain or loss arisin8 on the disposal ,of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognlsed in the statement of financlal activities.
1.7 Retlrement beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Income from charftable actlvlties
Unrestrlcted
funds
2024
Unrestricted
funds
Z023
Pre school
Grants and fees
505.548
291,844

LIThLE JIMMY'S PRESCHOOL LTD
NOTESTO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Income from other trading activities
Unrestrlcted Unrestricted
funds
funds
2024
2023
Fundraising events
1.611
Income from investments
Unrestricted Unrestrirted
funds
funds
2024
2023
Interest recelvable
70
18

LIThLE JIMMY'S PRESCHOOL LTD
NOTES TO THE FINANCIAL sfATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2024
Expenditure on charitable actlvltles
Pre school
2024
Pre school
2023
Direct costs
Staff costs
Depreciation and impairment
Food and welfare
Toys and resources
Facility hire
Insurance
Rates and water
Waste disposal
Equipment hire
Unlform5
Subscriptions
Sundry expenses
Cleaning
Repairs
Bank charges
362.800
563
16,610
16.631
3S,714
1.237
545
619
2.754
1,052
909
1.440
1,043
2.349
237
232,087
2,489
4,087
20.200
2,702
883
553
1,236
895
541
168
3,641
8,530
166
444.503
278,178
Share of support and governance costs (see note 61
Support
Governance
411
3,562
7,740
6,075
450,989
289,480
Analysls by fund
Unrestricted funds
450.989
289,480
Support costs allocated to activities
2024
2023
Administration costs
Governance costs
411
6,075
3.561
7,740
6.486
11,301
Governances costs consist of £2,50712023- £3,980) of legal and professional costs and £3.56812023: £3,760)
of accountancy fees.
10-

LirrLE JIMMY'S PRESCHOOL LTD
NOTES TO THE FINANCIAL 5fATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 JULY2024
Net movement In funds
2024
2023
The net movement in fund5 IS stated after charging/lcreditingl:
Depreciation of owned tangible fixed assets
563
Trustees
During the year trustees of the the charity were paid for their role as Nursery managers. These managers
received a comblned remuneration of £94,86112023: £33,757)
Employees
The average monthly number of employee5 durlng the year was:
2024
Number
2023
Number
Childcare worker
21
20
Ernployment costs
2024
2023
Wages and salarles
Social security costs
Other penslon costs
341,637
16,323
4,381
221,956
6,953
2,854
362,341
231.763
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charltable purposes.
11

LITfLE JIMMY'S PRESCHOOL LTD
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
11 Tangible fixed assets
Plant and
equlpment
Fixiures and
fittlngs
Total
Cost
Additions
449
1,806
2,255
At 31 July 2024
449
1,806
2.255
Depreciation and Impalrment
Depreciation charged in the year
112
451
563
At 31July 2024
112
451
563
Carrying amount
At 31July 2024
337
1,355
1,692
12 Debtors
2024
2023
Amounts falling due wlthln one year:
Trade debtors
Other debtors
3,224
1,455
3,224
1,455
13 Loans and overdrafts
2024
2023
Bank overdrafts
2,084
Payable withln one year
2,084
12-

LITfLE JIMMY'S PRESCHOOL LTD
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
14 Creditors: amounts falling due within one year
2024
2023
Notes
Bank overdrafts
Corporation tax payable
Other taxation and social security
Other creditors
Accruals and deferred income
13
2,084
160
12,241
1,152
3,686
2,942
17,079
5.186
15 Retirement benefit schemes
2024
2023
Oeflned contrlbutlon schemes
Charge to profit or loss In respett of defined contrlbution schemes
4,381
2,854
The charity operates a defined contribution pension scheme for all qualifying employee5. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donatlons and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At l August
2023
Incomlng
sources
ResourcesAt 31 July 2024
expended
General funds
94,184
505,618
1450,9891
148.813
Prevlous year:
At l August
2022
Incomin8
resources
ResourcesAt 31 July 2023
expended
General funds
90.191
293.473
1289,4801
94.184
17 Related party transactions
There were no disclosable related party transactlons during the year12023 - none).
13-