Report of the Trustees and
Unaudited Flnan¢lal Statements for the Year Ended 31 March 2025
for
Brlght Beglnnlngs Pre4chool Llmlted

Brlght Beginnings Pr&4chool Limited
Contents of the Financial Statements
for the Year Ended 31 March 2026
Page
Company Infomiation
Trustee's Annual Report
Ststement of Flnanclal A¢tlvltles
Balance Sheot
Notes to the Financial Statements
Independent Examiners Report
Detalled Ststement of Flnanclal
Activities

Bright Beginnings Pre￿chool Limited
Company Infonnation
for the Year Ended 31 Marth 2026
TRUSTEES:
Ms D Greenland
Ms S Hunter
Ms D Shaw
REGISTERED OFFICE:
B ris￿e Centre Felmores End
Pitsea
Basildon
Essex
SS13 1PN
REGISTERED NUMBER..
07398487 (England and Wales>
CHARITY NUMBER:
1139075
ACCOUNTANTS:
Sygma Chartered Accountants
1 Sopwrth Crescenl
Wickford
Essex
SS118YU
Page 1

Bright Beglnnlngs Pre-school Limited
Trustees. Annual Report
forthe Year Ended 31 March 2025
Bright Beginning5 Pre-school Lld {the Pre-school) is a Private company limited by guarantee
without share capital regislered with Companies House and a charity registered with the
Charity Commission for England and Wales. The Pre-school provides early years educalion lo
children between the ages 2yrs to under 5yrs and this provision is supported by the numerous
policies and procedures.
The Pre-school employs 17 members of staff, 3 of which are Managers and Truslees. Their
role is to ensure the good management and allocation of all resources, the safety and wellbeing
needs of the children and adutts are met and that all families a¢￿ssing the services of the
Pre-school are treated equally, professionally and with respect.
The Pre-school has a diverse Tange of farnilies registered this year and uptake of places has
been increasing. This has provided additional income and with this comes the need to seek to
employ additional practitioners. However. there is a national shortage of qualified early years
practitioners and the Pre-school's increased income is not sufficient to pay salaries above the
national average to attract new people to our workforce.
The Pre-school also held hvo Open Days to ensure our families were able to continue to build
good relationships with our practitioners. The Pre-school opted to pay for the practical
resources needed for these days and some of Ihis spending was offsel by fundraising events on
the days. Families report the Open Days are a valued and shared enjoyable experience so
there are no plans to cease this spending in fuiure.
The Pre-school also opted to spend some funds in preparalion for the forthcoming Otsted
inspection which is due some time during the remainder of 2025. Some of the resources for
the children were replaced with new ones.
This year there has been a higher intake level of children witfv SEND and this means there is an
expectation the Pre-school will spend some funds to accommodate their needs.
An example
is specifi¢ SEN resour￿$ for children wrf(h sensory processing needs. 1..1 support teams (from
our permanent and bank team workfor￿> for children who need full time support to engage in
Pre-school routines and acts'vities,. specialised training for individual's needs. Although some
children requiring additional support can access funding to ensure their needs are being met at
Pre-school, this level of ftjnding does not cover the full hours of attendance and the Pre-school
uses central funds to continue the child's support.
The Pre-school acknowledges its workforce to be its most valuable asset and invested in staff
training this year. In particular one day was set aside as a training day so all members of staff
could be refreshed in Children's Safeguarding al Level 2. This was presented by the Mangers
& Trustees who are also Desrgnated Safeguarding Leads (DSLS), attend Level 3 training and
are now qualified to present Level 2 training in Safeguarding. Two of the Pre-school's DSLS
also attended lermly Safeguarding Briefings offsite, presented by the Head of Children's
Safeguarding for Essex County Council to keep their knowledge updated.
The Pre-school opted not to make a charge to its families for general resources such as snack
food rtems due lo the level of depravity in the local area.
The Pre-school opted instead to
make the investment from its central funds lo support the families who ale not able to contribute
financially. Therefore. within the ethos of equality, registered children at the Pre-school from
all families are provided with free snack and drinks.
Our vision for the future is to ¢ontinue to provide the best service we can to our families.
also intend to continue to make good preparations for our forthcoming Ofsled inspection.
Our future includes preparation for staff training, recruitment, purchase of addition81 resources,
Page 2

purchase of specific resOU￿e5, purchase of new equipment, a review of leased equipment.
Our vision to irnprove the business for the next year and following years is to engage the
services of a new accountancy firm, along with a new payroll service provider.
This year we
are preparing estimates of the cost of changing to new providers with a view to making the
change at the start of the next academic year in September 2025.
ON BEHALF OF THE TRUSTEES:
Ms D Greenland- Trust
2 December 2025
Page 2

Bright Beglnnlngs Pre-school Limited
Income Statement
for the Year Ended 31 March 2025
31.3.25
31.3.24
Unrestricted
funds
Total funds
Prior year
Income from:
Charitable aclivities
Total income
335,367
335,367
335,367
335,367
249,567
249,567
Expendlture on:
Charitable activities
253,919
253.919
204.764
Net income
81,448
81,448
44,803
The notes form part of these financial statements
Page 3

Brlght Beglnnlngs Pre-school Llmltod (Reglsterod number: 07398487}
Balance Sheet
31 March 2025
31.3.25
31.3.24
Notes
CURRENT ASSETS
Cash at bank and in hand
174,156
92,708
CREDITORS
Amounts falling due wilhin one year 4
27,571
27,571
NET CURRENT ASSETS
146,585
65,137
TOTAL ASSETS LESS CURRENT
LIABILITIES
146,585
65,137
FUNDS
Prior year adjustments
Capital redemption reseNe
Net movement in fvnds
4.657
(28,4301
170,358
4,657
{28,430)
88,910
CHARITYS, FUNDS
Unrestricted fvnds
146.585
65,137
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its fir¢ancial statements for
the year ended 31 March 2025 in accordance with Section 476 of the Companies A¢t 2006.
The Truslees acknowledge their responsibilities for:
la} ensuring that the company keeps accounting records ￿1¢h comply with Sections 386 and
387 oflhe Companies Acl 2006 and
{b} preparing financial statements which give a true and fair view of the stste of affairs of thé
company as at the end of each financial year and of its profit or Ios5 for each financial year
in accordance with the requirements of Sections 394 and 395 and which othetwise comply
with the requirements of the Companies Act 2006 relating to financial statements, so far as
applicable to the company.
The financial stalements have been prepared in accordance with the provisions applirAble to
companies subject to the small companies regime.
The financial slatements were approved by the Board of Trustees and authorised for issue on
2 December 2025 and were signed on its beha￿ by:
Ms D Greenland - Trustee
The notes form part of these financial ststements
Page 4

Brlgm Beglnnlngs Pre-school Limlted
Notes to the Flnanclal Statements
forthe Year Ended 31 March 2025
STATUTORY INFORMATION
Bright Beginning5 Pre-school Limrted Is a private company. limited by guarantee,
registered in England and Wales. The company's registered number and registered office
address can be found on the Company Informalion page.
ACCOUNTING POLICIES
Basis of preparing the financial ststements
These financial statements have been Prepared in accordance wrth Financial Reporting
Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" includir¢g the provisions of Section 1A "Small Entities" and the Companies Act
2006. The financi81 statements have been prepared under the historical cost convention.
Turnover
Turnover is measured al the fair value of Ihe consideration r￿e1Ved or re￿1Vable,
excluding discounts, rebates, value added tsx and other sales taxes.
Taxatlon
Taxation for the year comprises current arKJ deferred tax. Tax is recognised in the Income
Statement, except to the extent that it relates to ilems recognised in other cornprehensive
income or directly in equity.
Current or deferred tsxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that
have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differen￿$ Ihat have originated but not
reverse(l at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in
periods different from those in which they are recognised in financial statements. Deferred
tax is measured using tax rates and laws that have been enacted or substantively
enacted by the year end and that are expected to apply to the reversal of the timing
difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that
it is probable that they wll be recovered against the reversal of deferred tax liabilities or
other future taxable profils.
Hlre purchase and leaslng cornmltments
Rentals paid under operating leases are charged to profit or loss on a straight line basis
over the period of the lease.
Penslon costs and other post-retlrement beneflts
The company operates a defined contribution pension scheme. Contributions payable to
the company's pension scheme are charged to profft or loss in the period to which they
relate.
EMPLOYEES AND TRUSTEES
The average number of employees during the year was 1712024- 17).
Page 5
continued...

Bright Beginnings Preschool Limited
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade creditors
27,571
27,571
RESERVES
Prior
year
adjustments
At 1 April 2024
and 31 March 2025
4,657
TRUSTEE REMUNERATION AND TRANSACTIONS
During the year, three trustees were employed by the charity and received remuneration
totalling £46,48212024'. £45,285) for their roles as employees of the pre-school.
In addition, a trustee re￿iVed £10,000 (2024.. £10,000) in relation to the administration of
a Department for Education grant programme.
All such payments were authorised by the truslees in accordance with the charity's
governing document.
Page 6

Independent Examlners Report to the Trustees of
Bright Beginnings Pre-school Limited
I report on the accounts of Bright Beginnings Pre-school Limited for the year ended 31 March
2025. which are set out on pages 1 to 6.
Respective responsibilitles of trustees and examiner
The charity's trustees (who are also the trustees of the company for the purposes of company
law} are responsible for the preparation of the accounts.
The charity's trustees consider that an audit is not required for this year under section 144(2) of
the Charities Acl 2011 (the Act) and that an indeF￿ndent examination is required.
It is my responsibilty to..
examine the accounts under section 145 of the Act.,
follow the procedures laid down in the general Directions given by the Charity
Commission under section 145(51{b) of the Act., and
state whether particular matters have come to my attention.
Basls of Independent examlnerfs report
My examination was carried out in accordan￿ with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kepl by the charity
and a comparison of the accounts presenled with those records. It also includes consideration
of any unusual items or disclosures in the accounts and seeking explanalions from the trustees
concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit,
and consequently no opinion is given as to whether the accounts present a 'true and fair view,.
Independent examiner's statement
In the course of my examination, no matter has come to my attention..
which gives me reasonable cause to believe that, in any material respect, the
requirements:
to keep accounting records in accordance with section 130 of the Act,. and
to prepare a¢counts which accord with the accounting records and comply with
the accounting requirements of the Act..
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Alex Chandler FCA
On behalf of
Sygma Chartered Accountants
1 Sopwith Crescent
Wickford
Essex
SS11 8YU
Date.. 2 December 2025
This page does not form part of the statutory financial statements
Page 7

Bright Beginnings Pre￿choOl Limited
Detailed Statement of Financial Activities
for Ihe Year Ended 31 March 2025
All income and expenditure relate to unrestricted funds
31.3.25
31.3.24
Turnover
Fees ar)d funding
Fundraising and other
Government grants
324,073
1,294
10.000
240,255
911
10,000
335,367
251,166
Cost of sales
Educational fees
Educational resources
Food and drink
350
4,728
1,379
609
2,741
2,398
6,457
5,748
GROSS SURPLUS
328.910
245,418
Expendlture
Renl
Insurance
Wages
Social security
Pensions
Hire of equipment
Telephone and internet
Post and stationery
Advertising and website
Staff training and weffare
Repairs and renewals
Cleaning costs
Waste disposal
Compuler and software costs
Sundry expenses
Accounlancy
Consultancy fees
Subscriptions
8,811
1,795
209,814
7,428
8.166
2,869
851
438
325
495
950
290
478
709
586
1,130
1,473
424
9,545
1,696
166,274
6.353
5,166
3,205
851
473
225
1.061
296
332
378
733
763
1,080
1,392
558
247.032
200,381
81,878
45,037
Flnance costs
Bank charges
430
235
NET SURPLUS
81,448
44,802
This page does not form part of the statutory financial statements
Page 8