Alec Hunter Pre&hool Financial Statements Year Ended 31 July 2025 Charty registration number". 1137555 Company gIStratIon number. 07261959
Alec Hunter Pre-school Finan¢lal Statements Year Ended 31 July 2025 Contents Page Charity Reference and Administrative Detsils Trustees, AnnLbal Report Independent Examiner's Rewi Siatemgnt of Finanal Acts'vitses Balance Sheet Note5 to the Financial Statements 9-15
Alec Hunter Pre-school Charity Reference and Administrallve Delails Year Ended 31 July 2025 Charlty reglstratlon nufftb•r 1137555 Company reglstrntlon nufflb•r 07261959 Trustg0s Mrs B Middleton Mr S Matthews Mr P Eldridge Roglstfrr offlc• 8art>er Memorial Hall Hay Lane North Braintree Essex CM7 3DU
Alec Hunter Pre-school Trustees, Annual Report Year Ended 31 July 2025 The Trustee5 present their report and the financial statements of the tharity for the year ended 31* July 2025. The Iruslee5 have adopted the provisions of the Stslemenl of Recommended Practice ISORPI "Accounting and Reporting by Charibes" IFRS 1021 in preparing the annual report and financial 5ts1ements ol the charity. Trustètss of thè charlty The directors of the charitable wmpany are rts trustees for the purpose¥ of tharity law. The trustee5 who have served dunng the year and wnce the year end were as follows". Mrs B Middleton Mr S Matthews Mr P Eldridge Structure, govemance and management Govemlng document The charity is controlled by ils goveming dwurnenl. a deed ol trust ano eonslilutes a limited company, limited by gu8ranlee. as delIrd by the Companies Act 2006. R•crultment and appolntm•nt of n•w tfUSt•es Trustees are appointed each year at the Annual General Meelirvj. All parents of the children al the prevschool or from the local community are eligible to be elected Inductlon and tralnlng of the n•w trn•te•8 New truslees receive a handover outgoing Iwstees remain contactable in case of need. Oryanl¥•llon•l structure The pre-school is run by a management committee madg of a maximum offvlelve parents and three volunteers from Ihe lo1 community. A minimum ol five members ofthe c¢ynmittee are elected al the AGM lo be Di¢10r8 and Truslees of the companylchaity. The followng roles are assigned thIn the committ¢e'. Chairperson Vice Chairperson Secrelary Treasurer Fees Admini$tratQf The pre-school manager forms part ol the comrnittee and manages 6 members ol staff. all of which have their own Individual roles including Heatth and Safety, Child Protection and SEN. Sub committees are foimed as and when required for ad hoc project work. Wld•r nelwork The pre-s¢ho¢J is registered wlh OFSTED and in 2016 received a GOOD raling. The charity is also a memkr of the Pre scho Leamirwj AlliarKe
Alec Hunter PreSch¢)ol Trustees, Annual Report Year Ended 31 July 2025 Related parties The pfe•school has Close links yh the Carousel Children's Centre and the local library. We also have dose links with local primary sth¢)ols, vthich allow smooth transition when the thildren leave us to start school. Rlsk management The trustees have a dijty lo Ident and review the risks lo whKh the tharily is exposed and lo ensure appiopnate controls are in place to provide reasonable assurance against fraud and error. The pre-school holds a conb'ngery furKI of 4 months running costs as well as full insurance. Objectlvès and actlvltles ObJectlv•J and •lm¥ The aims of the thanty are lo enhae the developmenl and edallon of the children pnmarily und&r slalulory school age by encouraging panIS to urKlerstand and provide lor the need of their children through community groups and by. 1. Offering appropriate play. education and eare facilities and Ifaining courses, together wlh the ri9hl ol parents lo ¢ak¢ responsibility for and lo become involved in the activities of sueh groups, ènsuring that SLKh groups offer opportunibes for all chiklren whatever their race, cutture, religion. means or ability. 2. Encouraging the sILY ol needs ol sueh ¢hildren arKI Ihwr families and promoting public interest in and recognition of such needs. 3. Instigating and adhering lo and furthering the aims and obj'ects of the prevschool leaming alliance. Publlc b•n•flt The pre-school provides service$ lo pre-schc4)I children aged 2- 5 years in support of the local need and therefore deemed lo be acting for public benefft. Volunt•ern The management commrttee 15 made up entirdy of volunleefs wtho hèlp run the Pfe-school arld arrange and manage fund faising events. The we-school is fortunate lo have many parenl helpers in ses8iOnS. Achlevement and perfomiance Charltsbl• actlvltl Fundraising actwrties are undertaken and donatsons received for specific rfftds. This year's events have seen Christmas presents for parents, Mother's Day presents fundraisers and a eolouring competition. We also held Christmas Fayre which was a suecess in both the rai$iThJ oflunds and the awareness of the nursery for new parents Although fundraising has continued to be difficutt this year due lo the economic situation Ihal people are in. The nursery has continued lo make garden improvements fof the children and have installed new flooring Wthin the school. Investment Income The charity holds fvnds in ojryenl bank aecounts, vthich generates a minimal amount of interest. The contingency fund is held in a savings bank acctsjnt, which generate$ interest 8nnualty. These funds are held
Ale¢ Hunter Pre-school Trustees, Annual Report Year Ended 31 July 2025 to ensure that the charity has a sufficient amount lo ensure that it can continue to carry out ils day to day operations in order to lulfil ils charitable objectives. Financlal revlew R•s•r¥es pollcy The pre-school maintains lo hokl a contingency ftjnd. which ntr•¥ covers four months nJnning costs. The Trustees ol the charity aim lo ensure that it has syfficienl ServeS to ensure that il c8n continue lo earry out ils day lo day operations in order to lulfil ts tharity objecb'ves. Prlnclple fundlng sources The P-s¢h0o1 receives the majority of ils income from the Earfy Years funding and also charges a nominal fee lo parents lor children of pre fundfyd age. SEN Funding is received to help Support the children wth Speaal Education Needs. Future Developments The chanty wll continue fundr&s'ng lo further the development of the Pre School We also are conllnuing to apply for granls so we can eonlinue lo update the outdoor space including water play, a new shed and replacing the astro turf. We also want to look at po$$ible allernatsve options lor the healing of the Pre School. The chafily will continue lo encourage new parents lo jtyn the committee or as parent helpers. Staff training and development wnll continue in ordgr lo maintain the hwJh level service provided. The Trustees of the charity eonlinue lo take on board comments made by Ofsled and wll work tOW8rds improvements for the charrty as a Ipttle. These financial slalemenls have been prepared in accordance wlh the prOvion3 in part 15 of the Companle$ Act 2006. applicable lo companies subject to the small CoMpanS regime. On behalf ol the board Poul EIge Ir 27. 2026 $ 39prnl Paul Eldridge, Direct and Tntstee 24th April 2026
Alec Hunter Pre-school Independent Examlnerfs Report to the Trustsès of Alec Hunter PreChOOl Year Ended 31 July 2025 I report to the charity Iruslees on my examinatson of the accounts of the company for fv year ended 31 July 2025 which are set out on pages 6 to 15. R•sponslbllities and basls of report As the charity trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in 8tLordance with the rfjquiremenls of the Companies Acl 20061'the 2006 Act'i Having satisfied myself that the accounts of the eompany are nol required lo be audited under Part 16 of the 2006 Act and are eligible lor inijependenl examination, I report In respect of my examination of your company's a¢¢ounls as carried out under section 145 of the Charrties Act 2011 1.the 2011 Acl'l In carrying out my exarninalion I have followed the Directsons given by the Charrty Commission under section 14515llbl of the 2011 Act Indepond•nt •xamln•rfs statement I have completed my examination. I confim that matters have come lo my attention in connects'on with the exarninalion giving me cause lo believe that in any material re$pecl'. accounting records were not kept in respect ol tho rnPany a$ required by section 386 of the 2008 Act., or the accounts do not accord wlh those records." or the accounts do not comply wrth the accounting reqyiremenls of seclion 396 of the 2006 Act other than any requirement that the accounts 9lVè 8 'true arKI fair view. which 1$ nol a matter considered as part of an independent examination". or the accounts have not been prepared In accordance wth Ihe methods and principles of the Slalemenl of Recommended Practice lor accounting and reporting by charrties lapplicable lo charities PTeparing their accounts in accordance wlh the Finanual Rèports'ng Standard applicable in Ihe UK and Republic of Ireland IFRS 10211. I have no concerns and h8ve come atross no other Matters in ¢onnectKJn with the examination lo which attention shoultj be drawn in this report in ordeT lo enable a proper understanding of the accounts lo be reached. Signed.. Pocknells LLP- Independent Examiner Chartered Accountants Henry Brake House 46 Hullbridge Road South Woodham Ferrefs Essex CM3 5NG 24th April 2026
Alec Hunter Pre-school Statement of Financial Activities Year ended 3110712024 Year ended 311071202S Unrestricted fvnds Restricted fvnds Totsl funds Totsl SORP Ref Income and èndowments Irom.. Charitable activrties 168.782 2.603 171,386 149.885 Totsl Incom• and endowm•nts 168.782 2.603 171,386 149.685 Exp•ndlture on: Charrtable adivrties B2 151.908 2,166 154,074 11B,747 Total •xp•ndSturn 151.908 2,166 154,074 118,747 Net Incom• for th• y•ar 16,875 437 17,312 30,938 Not Incom• aft•T transf•rs A-B-C 16.875 437 17,312 30,938 16.875 437 17.312 30,938 Reconclllatlon of fund•:. Total fund• brought forward 90.123 23,598 113.721 82,783 Total funds carrled I0rd 1C6,997 24,035 131.033 113,721 The"SORP Ref indicated above is the classfficalion of income set out in the fomal SORP docurnenls. As requirgd by paragraph 4 60 01 the SORP. the brought forward and camed fs)ThV8rd funds above have been agreed lo the Balance Sheet. A separate Statements of Total Reeognised Gains and Lo$ in not reguired as this slalement indudes all recognised gains and losses. All activilK9s derive from conts"nuing operations. The nolod attach on pag•s g to 15 fomi and Sntegral part of these accounts
Ale¢ Hunter Pre-school Balance Sheet as at 31 July 202S As a131 Juty 2025 As al 31 July 2024 Note SORP Ref Flxed assets Tangible assets 187 336 Currfrnt assots Debtors 10 B2 583 Cast al bank and in hand 138,563 123.030 Totsl currènt assets 143,647 123,614 Cr•dltorn: amounts lalllng du• wlthln one year C1 10,227 Net ¢urr•nt •ss•ts 130.848 113.387 Total n•t assets 131,034 113.387 The total n•t Js¥•ts of th• charlty are fundèd by thè funds ol the ¢h•rlty a• follows:. R•StrIct fundi Restricted revenue fund8 12 D2 24.035 23.598 Unrn¥lrl¢t•d funds Unrestricted revenue fur)ds 12 D3 ICA8.997 90,123 Deslgnatèd funds Totsl charlty funds 113,722 The 'SORP Ref indicated above is the classification of Balance Sheet items as sel out in the form81 SORP documents As required by paragraph 4.60 of the SORP. the brought fOard and carried fornard funds bove have been agreed lo the SORP. The Direct¢ys are satisfied that the company is entiued to exempts'on from the requirement to obtain an audf( under section 477 of Compan$ Act 2006. The member has not requiied the company to obtain an audrt in accOrdare th sectson 476 of the Act. The Directors acknovAedge their resFrf)nsibilrties for comptying wth the Tequirements of the Companies Act 2006 with respect to a)unting recor¢ls arK1 ppatiOn of accounts.
Alec Hunter Pre-school Balance Sheet as at 31 July 2025 The tharity is subject lo independent examination under the Chanty Legislation, and the report of the indeperKbenl examiner is on page 5. The financial statements have been prepared in accordanee wrth the provisions in part 15 of the Companies Act 2006, applicable lo Companies. subject lo the small companies regime. P£L P4ul EthdoÈ Iw27. 2026. 5 JSwh} Paul Eldridge, Director and Trustee Approved by th¢ board ol twst¢es M 24th "12026 Tho notos attach•d on p*g•s 9 to 15 lomi an Inttgral part of thM• accounts.
Alec Hunler Pre-school Notes to the Financlal Staternents Year Ended 31 July 2025 Summary of $Sgnificant accountlng pollcles la} General InforntIOn and basls of prnparallon The aceounls have been prepared on the accw81s basis. under the historical cost eonvenlion, and in accordance with the Finanaal Reportj'ng Standard 102, leffethve 1st January 20161 and 'FRS 102 SORP Istslement of Recommended Practice for Accounting and Reporbng by Ch8riliesl 2015, las amended by the Bullebn issued in February 20161. lThe SORPI. published by the Charity Cornmi55ion in England & Wales ICCEW) effective January 2016 and in aeeordance with all applicable law in the charity's jurisdiction of registration, except Ihal the cttarty has prepared the financial statements in accordance with the FRS 102 SORP Islalement of Recommended Practice for Accounting and Reporting by Chaiilies12015, las amended by Ihe Bulletin issued in February 20161, (The SORPI, in preference lo the previous SORP. the SORP 2005. vA)Ich has bèen wlhdfawn, nohvilhstanding the fact that the eant slatutory regul*ions, the Charities IAtcounls and Reports) Regulations 2008 refer explicitly lo the SORP 2005. This has been done lo accord wrth current best practice. Ibl Incomè recognltlon All income is recognised once the Chaiily has enlillemenl lo thè Income, it Is probable that the income 11 be reeèived and Ihe amount ol Ihe income receivable can be measured reliably. Donations are fecognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subj.ect lo conditions that require a level of performance by the Charity belore the Charity is enlilled lo the lunds, the income is deferred and not recogn15ed until either those eondilions are lully met. or the fvlfilmenl of those conditions Is wholly within the control of the Charity and it 1$ probable that these condrtions will be fulfilled In thè reporti'ng penod. Grants are rwnised wh¢n the Chanty has an entement lo the fuTh15 and any conditions linked to tho grant have been mel. Where performance condth'ons are altached lo the 9ranl and are yel lo be mel, the Income i¥ recognised as a liability and induded on the balance sheet a$ deferred income lo be released. Icl Expèndltur• r•cognttlon A liability. Srbd the related expgndilure, is recognised when a legal or con$lnJctive obligation exists as result of a past event, and when rt is more likely than not that a transfer ol economie benefits will be requifed In settlement, and when the amount of the OtAallOn can be measured or reliably eslimaled. Liabilities arising Irom lutLtre fvnding commitments and conslruclive obligations, ineluding performance related grants, where the timing or the amount of the futu eXpendrtU required to settle the obligation are uncertain, give rise lo a provisKJn in the aU1$. which is reviewed al the accounting year end. The provision 15 increased lo reflect any increases in liabililies an<1 Is decreased by the ulilisalion of any provision within the period and reversed if any provision is no longer required. These rnovements are charged or erefliled lo the respective funds and activrties lo which the prow$n relates. Idl Voluntse In accordance with the SORP, arKI in recognition of the dfficutb.es in pl8ung a monetary valuè on the contribution from volunteers, the ¢ontribLth'on of volunteers is not induded wrthin the ineome of the charity. H¢)wever, the trustees value the snifint ¢onlribLth'on made lo the actsvth.es of the charity by unpaid volunteers and this is described more lully in note 6.
Alec Hunter Pre-school Notes to the Flnanclal Slalements Year Ended 31 July 2025 lel Tanglble flx•d assets Tangible fixed assets a measured 8ttheir Original cost value, or subwuenl revaluation. or rf donated, as described above. Cost value indudes all costs expended in bringing the asset into its intended Working condition. DeprecialTron has been provided at the following rated in order to wiile off the assets lo their antscipaled residual value over eslimaled useful lives. Fumrture and equipment 20% Straight line In Flnanclal Instrumènts Includlng cast and bank b41onc Cash held by the charity is included at the amount held and counte(1 al the year end. Bank balances. whether in credit or ovwdrawn, are shown at Ihe amounts properly reConled to the bank statements. Igi Golng concern The financial slatemenls have been prepared on a 90ing concem basis as the Iruslees believe that no material uncertainties exist The Iruslees have considered the level ol funds held and the expeded level of Income and expenditure lof 12 months from aulhonsing these finanoal slatemenls. The budgeted income and expendrture is SLJificienl wrttt the level ol rèservès for thè charity to be able lo continue as a going concem. Ihl Fund aceountlng Unrestficted funds are availab for use at the dIscretn of the Irust¢e$ in furtherance of the general objectives of the charty. In¢omg from ¢h•rlt•bl• actlvltles Total 2025 Total 2024 Vouchers 152,409 125,496 Fees from parents and earers 22.742 170.602 148,239 10
Ale¢ Hunter Pre-school Notes to the Flnanclal Ststements Yèar Ended 31 July 2025 Income from other tradlng actlvltles Total 2026 Total 2024 Fundraising events 713 1.333 Incomg from Inveslmgnts Totsl 2025 Tol•l 2024 Depo1 accounts inleresl 70 113 11
Alec Hunter PreChoOl Notes to the Financial Statements Year Ended 31 July 2026 Allocatlon of support costs Current year lotsl funds 2026 Prlor year total funds 2024 Employee costs nol Included In dlr•ct Costs Employee costs 104.339 76,346 Premlses expon¥es Rent Rates Electriuty Water Premises wJts 20,400 160 6,012 607 1,1S0 20,400 749 7,928 477 Admlnl#trntlv¢ overhoads Bookclub fundraising SENCO Telephone and broadband Printing Postage and stalionery Snacks and drinks Cleaning Training General rgpairs and renewals Equiprnenl leasing Prole5sional fees Accountaney feos Equipmenl Sub5eriplion$ Gifts Schotsl trips Bank thar9es Other expenses Insurance Pel eare 88 24 898 935 330 1,588 1,399 1,010 955 628 2.691 1.665 575 3,485 403 403 1,256 918 493 323 353 940 1.169 502 193 38 3.435 760 1.104 95 1,237 2,386 Flnanclal costs Depreciation and amc¥b'salion 150 1S0 Support costs b•lorn realloc•llon 150.074 118,747 12
Alec Hunter Pre4¢hool Notes to the Financial Statements Year Ended 31 July 2026 The contributlon of voluntwrs The chanty depends on the support of its volunteers. whth is much appreciated. Remuneratbn and pJym•nts to Trustees and persons connected wilh thèm One Trustee received remuneration from the thanty 1£27,3741 as aLrthorised by the governing dccumenl. The remuneration was paid for seryices provided to the Chanty in order lo assist the achievements of its objectives. birt over and above the servtts provided by their role as a Trustee. Staff costs and emoluments Number of full-tlme employtts or full tlme equlval•nts The average number of lotsl staff employed in the year was 2025 2024 T•nglbl• Ilx•d •s$•ts Equlpm•nl Total Colt Al 1 August 2024 11,824 11,824 Additions At 31 July 2026 D•pr•clatlon Al l August 2024 11,488 11,488 Charge for the year 149 149 At 31 Juty 2025 Net Book ¥*luo Al 31 July 202S 187 187 At 31 July 2024 336 336 13
Alec Hunter Pre-school Notes to the Flnancial Statements Year Ended 31 July 2025 10 Debtors 2025 2024 Trade debtors 259 Olhef debtors 4.825 583 Totsl debtors 11 credoIs. *mounts fa115ng due wbthln one ye•r 2025 2024 Trade Creditors 2.165 1,911 PAYE. NIC, VAT and other taxes 526 Olhef creditors 10.634 Totsl cr•dltors 14
Alec Hunter preChool Notes to the Financial Statements Year Ended 31 July 2025 12 Funds August 2024 Incomlng Resources resources expended At31 July 2026 Transf•rs Total movement Deslgnated funds Contsngency fund Unreslricled fundraising and donations 33,845 33.845 24.876 1.122 11.229) 24,769 {107 Garden projed fijnd Disability Access fund 58,721 1,122 {1,2291 58,614 11071 R•8trlcted fund• SEN funding 23,598 2,803 12.1661 24.035 437 G•n•ral fvnd• Unreslyicted income fund 150.678 48,383 16 gB2 113721 171386 131033 13 R•lal•d party trnns•clk)ns There were no related party transactions in Ihe year. 15