Alec Hunter Pre-school
Financial Stalernents
Year Ended 31 July 2024
Charity registration number.. 1137555
Company registration number: 07261959

Alec Hunter Pre4chool
Financial Slatements
Year Ended 31 Juty 2024
Contents
Page
Charity Reference and Administrative Detsils
Truslees, Annual Report
Independent Examiner's Report
Slalement of Financial Activities
Balance Sheet
Notes to the Finanaal Statements
9.15

Alec Hunter Pre4chool
ChaTIty Reference and Administrative Details
Year Ended 31 July 2024
Charlty registratlon number
1137555
Company reglslrallon number
07261959
Trusteès
Mrs B Middleton
Mr S Matthews
Mr P Eldridge
Rggistered office
Barbèr Memorial Hall
Hay Lane North
Braintree
Essex
CM7 30U

Alec Hunter Pre￿chool
Trustees, Annual Report
Year Endèd 31 July 2024
The Trustees present their report and the financial statements of the charity for the year ended 31SI July 2024.
The Iruslees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting
and Reporting by Chanlies" IFRS 1021 in preparing the annual report and financial statements of the charity-
Trustees of tho charity
The directors of the charitable company are ils trustees for the purposes of Charity law. The Iruslees who have
served during the year and Since the year end were as f￿lOws..
Mrs B Middleton
Mr S Matthews
Mr P Eldridge
structurè, governance and management
Governlng document
The charity is controlled by ils goveming documenl, a deed of trust and ¢on$tilutes a limited company,
limited by guarantee. as defined by the Companies Act 2006.
R•cruitm•nt and appolntm•nt ol n•w tNsto•s
Trustees are appointed each year al the Annual General Meeting. All pafenls of the children al the pre-school
or from the lo￿1 wmmunity are eligible lo be elected.
InductSon and tralnlng of the new trustees
New Iruslees receive a handover from outgoing Iruslees who remain conlaclable in case of need.
Organlsatlonal structuro
The pre-school is run by a management committee made of a maximum of ￿e1ve parents and three volunteers
from the local community. A minimum of five members of the committee are e￿cted 31 the AGM lo be Directors
and Trustees of the companylcharity.
The following roles are assigned within the committee..
Chairperson
Vice Chairperson
Se¢relary
Treasurer
Fees Administrator
The p￿-School manager forms part of the Committee and manages 6 membets of staff. all of which have their
own individual roles including Health and Safety, Child Protection and SEN. Sub committees are fom)8d as
and when required for ad hoe project work.
Wider network
The pre-school is re9islered with OFSTED and in 2016 receNed a GOOD rating. Th8 charity is also a momber
of the Pre School Leaming Alliance.

Alec Hunter Pre4chool
Trustees, Annual Report
Year Ended 31 July 2024
Relatod parties
The p￿-S¢h0o1 has close links with the Carousel Children's Centre and the local library. We also have close
links with lo¢al primary schools, which allow smooth transit￿ when the children ￿ave us to start school.
Rlsk managefflènt
The Iruslees have a duty to identify and review the risks lo whith the charity is exposed and lo ensure
appropriate eontrols are in place lo provide reasonable assurance against fraud and error.
The pre-school holds a ￿ntIngencY fund of 4 months running costs as well as full insurance.
Objocllves and actlvllles
Objectlvès and alm$
The aims of the charity are lo enhance the developmenl and education of the children primarily under
slalulory school age by en¢ouraging parents lo undersland and provide for the need of their children through
community groups and by..
1. Offering appropriate play. education and care fa¢ililies and training courses, together with the right of
parents lo lake responsibilily lor and lo become involved in the activilies of such gfOUPS, ensuring
Ihal such groups offer opportunities for all Child￿n whatever their race, culture, religion, means or
ability.
2. Encouraging the study of needs of such ¢hildr6n and their families and promoting public interest in
and recognition ol such needs.
3. Instigating and adhering lo and furthèring the aim$ and objects of the pre-school learning alliance.
Publ1¢ beneflt
The pre-school provides services lo pre-school children aged 2 - 5 years in support of the local neèd and
Ihorelore deemed lo be acting lor public benefit.
Volunt•ers
The management commthee is made up entirely of volunteers who help run the pre-school and arrange and
manage lund rai$ing events.
The pr&-$¢hool is fortunalg lo havo many parent helpers in sessi¢)ns.
Achlevement and perfomiance
Charltablè actlvltl
Fundraising activities are undertaken and donations received for specific needs. This year's events have seen
Christmas presents for parent5. Mother's Day presents fundraisers and a colounng competition. We also held
a Christmas Fayre which was a success in both the raising of funds and the awareness of the nursery for new
parents. Although fundraising has continued to be difficult this year due to the economic situation that people
are in. The nursery has been picked for the 2024 Braintree Camival and received a £500 tjonalion that was
spent on garden improvements induding a new trampoline, safety mats and new boxes of play sand and mud.
Investment Income
The charity holds funds in currenl bank accounts, which generates a minimal amount of interest. The
contsngency fund is held in a savings bank account. which generates interest annually. These funds are held

Alec Hunter Pre4chool
Trustees, Annual Report
Year Ended 31 July 2024
lo ensure that the charity has a sufficient amount lo ensure that it can continue to Cary Out its day to day
operalions in order lo fulfil its charitsble obiectsves.
Financlal review
Resenles pollcy
The pre-school maintains to hold a conts"ngency fund, which now covers four months running costs. The
Trustees of the charity aim lo ensure that il has sufficient reserye5 to ensure that Il ¢an contsnue lo carry out
its day lo day operation5 in order to fuffil ils charity objectives.
Prlnclplo fundln9 sourGes
The pre-school receives the majority of ils income from the Earty Years funding and also charges a nominal
fee lo parents for children of pre funded age.
SEN Funding is received lo help support the children with Special Education Needs.
Future Developments
Tho chanty will continue fundraising to further the development of the P￿ School. We also are continuing lo
apply for grants so we can continue lo update the outdoor space including water play, a new shed and
replacing the astro turf. We also want to look at possible altemalive options for Ihe healing of the Pre School.
The charty will continue lo encourage new parents lo join the ¢ommitlee or as parent helpers.
Staff training and dévelopment will continue in order to mainlain the h￿h level service provided.
The Trustees ol the chanly continue to lake on board comments made by Otsled and will work towards
improvement$ lor the charity as a whole.
These linanci81 slalements have been prepared in accordance with the provisions in part 15 of the Companles
A¢1 2006, appli¢able lo companies subject ￿ the small companies regime.
On behall of the board
Paul EkIr￿gI IApT 73. 2025. 503wnl
Paul Eldridge, Director and Trustee
22nd April 2025

Alec Hunter Pre￿chool
Independent Examiner's Report to the Trustees of Alec Hunter Pre-school
Year Ended 31 July 2024
I reF)Ort lo the charity Iruslees on my examination of the accnunts of the company for the year ended 31 July
2024 which are sel out on pages 6 to 15.
ResponsSbllltlè8 and basis of rgport
As the charity Iruslees of the company {and also ils directors for the purposes of company law} you are
responsible lor the preparation of the accounts in accordance with the requirements of the Companies Act
20061.lhe 2006 Act.).
Having satssfied myself that the aceounts of the company are not tsquired lo be audited under Part 16 of the
2006 Act and are eligible for independent examinalion. I report in respect of my examination ofyour company's
accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Ad.). In carrying out my
examin8tion I have followed the Directions given by the Charity Commi$$ion under section 145lSllbl of the
2011 Act.
Indopendent examln•r's statom•nt
I have completed my examination. I confirm that no matters have come lo my allenlion in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act.,
or
the accounls do not accord with those records.. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other Ihan
any requirement th81 the accounts give a 'true and fair view. which is not a matter considered as part of
an indepondenl examination.. or
the accounts have not been prepared in accordance with the methods and principles of the Slalemenl of
Recommended Practice for accounling and reporting by charilies lapplicable lo charities preparing their
accounts in accordance wilh the Financial Reporling Standard applicab￿ in the UK and Republic of
Ireland {FRS 10211.
I have no concerns and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper Unde￿tandIng of the accounts lo be
reached.
Signed..
Pocknells LLP - Independent Exarniner
Chartered Accoun18nts
Henry Brake House
46 Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NG
22nd April 2025

Alec Hunter Pre￿chool
statement of Financlal Actlvities
Year
ended
3110712023
Year ended 3110712024
Unrestricted
fvnd$
Restricted
funds
Total funds
Total
SORP
Ref
Incomg and
endowments from:
Charitable activities
146.192
3,493
149.685
84,006
Total Income and
endowmènts
146.192
3.493
149,685
84,006
Expendltur• on:
Charitable activities
82
117,191
1.556
118,747
93,692
Totsl fjxp•ndlturo
117.191
1.556
118.747
93,692
Net Income for the y•ar
29.001
1,937
30,938
(9,6871
Net Ineom• aftèr
transfèrs
A-8-C
29,001
1.937
30.938
19.6871
29.001
1.937
30,938
(9,687)
R•conclllatlon of
funds:.
Total funds brought
lorward
61.122
21.661
82.783
92,471
Total funds carrled
fO￿ard
J.123
23,598
113,721
82,784
The"SORP Ref indicated above is the classificats'on of income set out in the fomial SORP doeumenls. As
required by paragraph 4.60 of Ihe SORP. the bnwght fonyard and carried forward funds above have been
agreed lo the Balance Sheet.
A separate Statements ol Total ReccN3nised Gains and Losses in nol required as this statement includes all
recognised gains and losses.
All activities derive from continuing operatsons.
The noted attached on pages 9 to 15 fomi and integral part of ihese accounts

Alec Hunter Pre-school
Balan¢e Sheet as at 31 July 2024
As at 31 July
2024
As al 31 July 2023
Note
SORP
Ref
Flxed assets
Tangible assets
336
486
Current assèts
Deblors
10
B2
583
665
Cast al bank and in hand
B4
123,030
88.279
Totsl current assfrts
123.614
88,944
Crodltors: •mount$ falling du• wlthln on•
yoar
C1
6,645
Net current assets
113.387
82,299
Totsl n•t assets
113,722
82,784
The total net as•ets ol th• charlty are funded by thè funds ol th8 charlty as follows:.
Restrlcted funds
Reslricled revenue funds
12
D2
23.598
21,661
LlnrestrlGted funds
Unreslricled rèvgnue fvnds
12
D3
90,123
61,122
Dèslgnatèd funds
Total charity funds
113,722
82.784
The "SORP Ref indicated above is the dassificatson of Ba￿nce Sheet items as sel out in the fomal SORP
documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds
above have been agreed to the SORP.
The Directors are satisfied that Ihe company is entitled lo exemption from the requirement lo obtain an audit
sjnder section 477 of Companies Act 2006.
The member has not required the company lo obtain an audit in accnrdance with section 476 of the Act.
The Directors acknowledge their resFMJn5ibililies for complying with the requiremenls of the Companies Acl
2006 with respect to accounting records and preparation of accounts.

Alec Hunter Pre￿Chool
Balance Sheet as at 31 July 2024
The charity is subject lo independent examination under the Charity Legtslation. and the report of the
independent examiner is on page 5.
The financial statements have been prepared in accordance wth the provisions in part 15 of the Companies
Act 2006, applicable to companies, subject to the small companies r8gim8.
p•￿ £￿rty• ?3, 2025. 503pm}
Paul Eldridge, Director and Trustee
Approved by the board of Iruslees on 22nd April 2025
Tho not•6 attachèd on Pa9￿ 9 to 15 form an Integrnl part of th•s• accounts.

Alec Hunter Pre4chool
Notes to Ihe Financial Statements
Year Ended 31 July 2024
Summary of significant accounting policies
(a) General intormation and basis of preparatlon
The accounts have been prepared on the accruals basis. under the historical cost convention, and in
accordance with the Financial Reporting Standard 102, leffeclive 1st January 20161 and 'FRS 102
SORP (Statement of Recommended Praelice for Accountin9 and Reporting by Charities) 2015, (as
amended by the Bullebn issued in February 20161. 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 jurisdiction of regislralion. except Ihal the charity has prepared the financial slalements in
accordance with the FRS 102 SORP Isialemenl of Recommended Practice for Accounting and
Reporting by Chariliesl 2015, las amended by the BUl￿tin issued in February 20161, (The SORPI, in
preference lo the previou$ SORP. Ihe SORP 2005. which has been withdrawn, nobvithslandin9 the fact
that the extant statutory regulations. the Charities (Accounts and Reports) Regulations 2008 refer
explicitly to the SORP 2005. This has been done lo accord with current bgst practice.
{bl Incorne rocognltion
All income is recognised once the Charity has enlillemenl to the income, il is probable Ihat the income
will be received and the amount ol the income rèceivable can be measured reliably.
Donations are recognised when the Charity has been notified in writing of both the amount and
selllemenl dale. In the evenl that a donalion is subject to conditions Ihal require a level of performance
by the Charity before the Charity is enlilled lo the fvnds. Ihe income 1$ deferred and not recogn1sed until
either those conditions are lully mel, or the lulfilmenl of ihose conditions is wholly within the control of
the Charity and il is probable Ihal those conditions wll b8 fulfilled in the reporting period.
Grants are recognised when the Charity has an entitlement lo the funds and any condition5 linked lo the
grant have been mel. Where perfomiance ￿nditionS are attached to the 9ranl and are yel lo be mel,
the income is recognised as a liability and included on the balance sheet as deferred inGome to be
released.
{¢) Exp•ndlture rncognllion
A liability. and the related expenditure. is recognised when a legal or constructive obligation exists as a
result of a past evenl, and when it is more likely than not that a Iransler of economic benefits will be
required in settlement, and when the amount of the obligation can be measured or rgliably eslimaled.
Liabilities arising from future funding commitsnenls and conslruclive obligations, including perfomiance
related grants. where the timing or the amounl of the future expenditure required lo sellle the cbligalion
are uncertairb, give nse to a provision in the accounls. which is reviewed al the accounting year end.
The provision is increased to reflect any increases in liabilities and is decreased by the ulilisalion of any
provision within the pèriod and revwsed if any provision is no longer required. These movements are
charged or ¢fediled lo the respective fijnds and activities lo which the provision relates.
(d) Volunt•tr$
In accordance with the SORP, and in recognition of the difficulties in placing a morielary value on Ihe
contribution from volunteers. the contnbulion of volunteers is not included within the income of the
ehanty.
However. the trustees value the signifbcant contribution made lo the activities of Ihe charity by unpaid
volunteers and this is described more fully in note 6.

Alec Hunter Pre-school
Notes to the Flnancial Statements
Year Ended 31 July 2024
lel Tanglble fixed assels
Tangible fixed assels are measured at their original cost value, or subsequent revaluation, or rf donated,
as described above. Cost value includes all costs expended in bringing the asset into ils intended
working condition.
Oeprecialion has been prowded at the folknving raled in order to write off the assets lo their 8nticipaled
residual value over estimated useful lives.
Furniture and equipment
20Vo straight line
lfj Flnanclal Instruments Includlng east and bank balane•s
Cash held by the charity is Included at the amount held and counted at the year end. Bank balances,
whelher in credit or overdrawn. are shown al the amounts properly reconciled lo Ihe bank slalemenls.
{gl Going concorn
The financial statements have been prepared on a goin9 concem basis as the Iruslee5 believe that no
material uncertainties exist. The Iruslees have considered the level of funds held and the expected
level ol income and expenditure for 12 months from authorisin9 these financial slalemen15. The
budgeted In￿rne and exp6ndrturè is sufficient with the b8val ol r&seTVeS for the charity lo be able to
continue as a going concem.
{h) Fund a¢Gounllng
Unrestricted lunds are available for use al the discretion of ihe Iruslees in furtherance ol the genèral
objectives ol the charity.
Incorne from charltable actlvlties
Total 2024
Total 2023
Vouchers
125.496
75.271
Fees from parents and orèrs
22.742
8.124
148.239
83.395
10

Alec Huntèr Pre-school
Notès to the Financial Statements
Year Ended 31 July 2024
Income Irom other tradlng activities
Total 2024
Total 2023
Fundraising events
510
Incomo from Investments
Total 2024
Total 2023
Deposrt accounts inter8sl
113
101

Alec Hunter Pre4chool
Notes lo the Financial Statements
Year Ended 31 Juty 2024
Allocation of support costs
Current year
total funds
2024
Prlor year
total funds
2023
Employ99 CQ$ts not Included in dlrect costs
Ernployee costs
76.346
60,389
Premlses 8xp•nsès
Rent
Rates
Electricity
Water
Premise$ Costs
20.400
749
7,928
477
16,900
1.552
5,994
428
Admlnistrativ• ov•rh•ad•
Bookclub
fundraising
SENCO
Telephone and broadband
Printing
Postage and stationery
Snacks and drinks
Cleaning
Training
General repairs and renewals
Equipment leasing
Professional fees
Accountancy lees
Equipment
SubscTiplions
Gifts
School trips
Bank charges
Other expenses
Insurance
Pet ¢arg
88
24
898
935
330
1.588
1,399
48
801
450
202
1.384
1,125
403
1,256
918
493
323
353
452
1.065
830
197
95
1,237
2.386
106
1,114
438
Fin•nGlal co$t$
Depreciation and amortisation
150
112
Support costs before reallocatlon
118,747
93.692
12

Alec Hunter Pre-school
Notes to tho Flnanclal Slatements
Year Ended 31 July 2024
The contrlbutlon of volunteers
The charity depends on the support of its volunteers. which is much appreciated.
Remuneratlon and payments to Trustees aDd persons connectèd wlth them
One Trustee received remuneration from Ihe charity 1£22,1211 as aulhorised by the governing
dwLsmenl. The remuneration was paid for services provided lo the Charity in order lo assist the
a¢hievements of ils objeclives, but over and above the seNiees provided by their role as a Trustee.
Staff costs and •moluments
Number of fu1141me •mploy••s or fvll tlm• •quSvalents
The average number ol lotsl staff employed in the year was
2024
2023
T*nglbl• Ilxod ass•ts
Equlpm•nt
Total
Colt
Al 1 August 2023
11,824
11,824
Additions
At 31 July 2024
Depreclatlon
At 1 August 2023
11,338
11,338
Charge for the year
149
149
At 31 July 2024
Nèt Book value
At 31 July 2024
336
336
At 31 July 2023
486
13

Alec Hunter Pre4chool
Notes lo the Flnancial Statements
Year Ended 31 July 2024
10 Debtors
2024
2023
Trade debtors
Other debtors
583
665
Total debtors
$83
665
11 Credllors: amounts falllng du• withln one year
2024
2023
Trade Creditors
1.911
340
PAYE. NIC. VAT and other taxes
526
368
Other creditors
7.790
5,937
ToLIl er•dltOf•
14

Alec Hunter Pre￿chool
Notes lo the Financial Statements
Year Ended 31 July 2024
12 Funds
At1
August
2023
Incomlng Resour¢os
sources expended
At31
July 2024
Total
movement
Transfgrs
Deslgnated funds
Contingency fund
Unreslricled fundraising and
donations
33,845
33.845
23,541
1.394
158)
24,876
1,335
Garden project fund
61
611
1611
Disability Access fund
828
828
828
58,275
1,394
(9471
58,721
447
Rostrlcted fund$
SEN lunding
21.661
3.493
11.556)
23,598
1,937
General funds
Unreslricled income fund
144,798
116244
149.685
118747
113 721
13 R•lat•d party transactlons
There were no related paty transactions in the year.
15