2025-06-30-accounts

Registered number.. 07140529 BUThSBURY PRE-SCHOOL DIRECTORS. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 F J Gothard111 F J Gotharf & Co Ltd 35 Colchester Road West Mersea C05 8RP

Buttsbury Prn-school Pag• Comp)ny Infomatlon Dlrectors, Report Income and Expendlture Attount 8alance Sheet Note5 to the Flnonclal Statements The foljowlng pages do nrt form part of the statutory xcounts: Detalled Ittom• and Expendlbjre Account

Buttsbury Pre-school Company Information For The Year Ended 30 June 2025 Dlwectors Nrs Stephanie Smith Ms Freyja Ginn Company Numb•r 07140529 R•9l*t•r•d Offk• Blllerfjcay Essex CM12 ONX F J Gothard & Co Ltd 35 Colthester Road Essex COS 8RP l¥ge I

Buttsbury PTrSchDoI Company No. 07140529 Directors. Report For The Year Ended 30 June 2025 The dlrectors present thelr report and the flnandal statements for the year ended 30 June 2025. Dlr•¢tov• The dlrettors who hdd offlce durlng the yearwere as folows: Mr5 Stephanle Smoth Ms Fre￿8 Ginn Ststement of OireLtors' R￿POnsibl•ll•S Tr dlrectors ar r•sponslbl• for prpartn9 the Dlr•ctors' Report and th• finandal ststem•nts In accordan￿ wlth opplkable law and regulatlons. Cornpjny requlres the dlrectws tr prepare flnandal staternents for each flnjnclol year. UrKltr that law the dlrectors hav• elected to prepare the nnanclal statements In accorfantt wlth Unlted Kln9dom Genertlty Acttpted Accountyng Prartlce Iunited Klngdom Accounting Standards and appllcable lawl. Under company law the d1￿CtorS rnu5t not approve the fln4n¢lal statements unless they are satisfied that they give a twe and fair View of the state of Jffvirs of the ￿MpanY and of the surplus or defltlt of the company for that perlod. In preparfn9 the tlnancjal statements the dlfectors are requlred to: select sultable aceountlng polldes an¢J then apply them conslstentty,. moke judgments and accoun￿ng e5tlm•tes that are r¢Jsonable Jnd prvdert. prepare the financlal statements on the goln9 concm basis unless It ks Inappropdate to presume that the company wlll con¥nue In buslness. The dlrettors are r•sponslble for keeplng 4d¥u•te act(￿ntIN￿ rettrds that are suffldent to show and exFlaln the comwny's transactlons and dlscbse vlth ￿asonable accurJcy at any tlme the flnandal posltyon of the company and enable thern to ensure thjt the finJnciJl statements cofflply with the Comwnie5 Art 2006. They are a150 responsible for safesuarding the assets of the company and hence far taWnq reasonable step$ for the preventlan and detectyon of fraud and (ther Irregularftles. The dlrectors are responslble for the malntenjnce and Integrlty of the cwporats and finandjl Informatbon Included on the company's webslte. Leg151atl¢)n In the Untted Klngdom governln9 the Pre￿ratIon •nd dlssemlnatlon of flnèrKlal statements may dlffer from leglslatlon In ¢)ther Jurlsdlrtlons. Sm•ll C•mp•fiy R¥l•• Thls report has been prepared In accordarKe wlth the specl)I provI￿OnS relaiing to cfjmpanles subjett to the Small companles reglme wlthln Part IS of the Companle5 Art 2006. On behjif of the bo4 Ms FreyJa Glnn Dlrettor 0510912025 Page 2

Buitsbury Pre-school Income and Expendlture Account For The Year Ended 30 June 2025 2025 2024 TURNOVER Cost of sales 293,705 (280.336} 291,847 {254,757} GROSS SURPLUS 13,369 37,090 Admlnlstratlve eKFensts (i) {ii OPERATIMG SURPLUS AND SURPLUS FOR THE FINAMCIAL YEAR 13.368 37,089 The not•s on pw 5 ftym part of these flnanclal stat•nents.

Buttsbury Pre-school Balance Sheet As At 30 June 2025 2025 2024 CURRENT ASSETS Debtors Cash at bbnk and In h)nd 952 306.109 960 298.659 307,061 299,6L9 Credltorn: Amounts F•lllD9 Du• Wfthln On• Y￿r 112.793) {18,720> 14rr CURRENT ASSETS (LIABIUTZES) 294,268 280,899 TOTAL AsseTS LESS CURRENT LIABILtTIES 294,268 280,899 MET ASSeTS 294,268 280,899 REseRVES Other reserves 294.268 280,899 MEMBERS, FUNDS 294.268 280,699 For the year eftdlng 30 June 2025 the cOMp￿Y w•s tntitltd to éxempuw Ir(rfn Judlt urhjer settlon 477 of the Companles Act 2006 relatln9 to small compans. The members have n¢t requlred the company tt¥ oitsln On •ud In accordonce wlth secuon 476 01 the Ctynpanlès Att 2006. The dlr•¢tors )¢knowledge thelr re5Fwlbllltles for ¢¢KnptylrvJ wlth the requlrements of the Art wSth rnsp¢tt to xcountln9 records and the preparntlon of accounts. These accounts hav• b••n pr•pared In xcorn1an￿ wlth th• w0￿￿onS •pplk•ble to tompanl•s subject to the small companle5 reglrne. On behalf of th• board Ms Freyja Glnn Dlrertor 051091202S The notes on page 5 form part of finarKlal $￿t￿￿ts. dge4

Buttsbury Pre-school Notes to the Flnanclal Statements For The Year Ended 30 June 2025 l. G￿ernI Information Buttsbury Pre-5ehool Is a prfvate company, Ilmlted by guarantee. Incorp(¥ated In Eryjand & Wales. reglstered number 07140529. The registered office 15 Perry Street, Billericay. Essex, CM12 ONX. 2. Ac<wnllng Polkl 2,1, B••l• of Pr¢p•r•tlon ol HMnd•l Stat•m The lIna￿l￿1 statements have been prepared under the hlstorlcal c05t eonveTrUon and in accordance Flnanclal Reportln9 Standard 102 sectyon IA Small Enwes 'The Rnanttal A¢[￿n9 Standwd appllcable In the UK and Republlc of Ireland" and the Companles Act 2006. 2.2. Turno¥•r Tbjmovtr Is mea￿red at the fair value of the cOn￿dent10n recelved or recelvable, net of dlscounts and value added taxes. Turnover Includes ￿venue earned from the sale of 9oods and frvrn the rendertng of 5ervlce5. Trrnover 15 reducgJ for estlrnatal customer returns, rebates and othtr 51mllar alk)wancès. l• of •O¢MI# Tumovtr from the ￿le o19oe4Js Is recognlsed when the slgnlncènt risks and rewards of ownershlp of the goods has trnnsferred to the buyer. Thls Is usually at the point that the oJstorner s￿ned for the dellvery of the goods. R•nd•rfnq of ••r¥k•• Turnover frtyn the rèndèrtn9 of s•rvlces Is recognlsed by reference tt the sta9e of completlon of the contract. The stage ol compleuon ol a contract Is me4sured by comparlng the ￿$ts Incurred for work perfonned to date tts the totsi estlmated contrart ¢osts. Turnovèr Is onty recoonlsèd to the extent of recOVernb￿ ekpenses when the tsutcome of contratt tannot be e5tJmated rdiably. 3. Av•r•g• Numb•r of Enyloy• Averngt number of employees. Ineludln9 dlrtttors. durtng the year was: 1912024: 19) 4. D•btor• 2025 2024 Du• wlthln on• y••r Othèr debtors 952 960 5. Cr•dtt•r•: Amounts Falljry Du• Wlthln Oft• Y••v 2025 2024 Trade creditors Other credltors Tixatlon and sodal securSty 322 12,231 240 634 18,086 12,793 18,720 Reserves comprises 01 £149,826.24 of UnrestriLed Funds and £144,441.57 01 Restrictsd Funds. 7. Com￿nY Ilmlted by gu•r•nte The Company ￿ limlted by guarantee and has share cap￿. Every memb•r of the company undertskes to contrIb￿2 to the assets of the company, In the event of a wlndlng UP suth an amwnt as may be requlrtd not ¢xcÉedlThJ £1.

Buttsbury Prfrschool Detalled Income and Expendlture Account For The Year Ended 30 June 2025 2025 2024 TURNOVER Charitable artivities Other tradlng artlvltles InVestM￿ts other Income 281.370 3.259 9,066 io 287,001 1,807 3,039 293.705 291,847 COST OF SALES Raising fvnds Charltoble 4¢tlvltles. Other l.S24 278.262 550 2,831 251.376 550 (280,3361 (254,7571 GROSS SURPLUS 13.369 37,090 Admlnl•tr•tlv• Exp•nw• Sundry experfjes (i) li} OPERA￿N6 SURPLU5 AIID SURPLUS VOR ThE FINANCIAL YEAR 13,368 37,089 Page 6

CHARITY COMMISSION FOR ENGLAND AND WALES Trust88s' annual raport (including Directors, report) for the period From: 1st July 202 30th June 2025 Charlty namo: Buttsbury Pre-school Charfty reglstratlon number. 1141141 Company number: 07140529 Objectlves and actlvltles SORP refwe P¥rn 1.17 Summary of the purposes of the charity as set out in its gov8mlng document The objectives of the pre-school are to enhance the development and education of children primarity under Statutory school age by encoura8in8 parents to understand and provide for the needs of thelr chlldren through communlty groups and ty. - Offering approprlate play. educatlon and care fadlltles and tralnlry courses, tO8ether with the right of parents to take responsibility for and to become involved in the acttvltles of such group5, ensurln8 that such groups offer opportunitie5 for all children whatever their race. reli8ion or bel￿f, sex, disablllty. Encoura8in8 the study of the needs of such chlldren and thelr famllles and promotlng publlc Interest in and recognitlon of such needs. Inslwtlng and adherfngto and furthering thealms and objects contained withln our Memorandum and Articles of Assoeièilon. Summary of the main acliviti8s in relation to those purposes for the public benefit, In particular, the activities, projects or services Identrfled in the accounts. Para 1.17 8rrfJ 1.19 The actfvlties we have undertaken for the publlc beneflt in relation to the above objectives a￿". l. Fundraisirya via activities such as pre-sc￿01 photO8raphs. Christmas hampers and personalised mugs/ChfiStmas cards, an Easter and Spooky tombola and Sa￿ of pre-bved unlform to purchase resources for the pre-school playroom 50 that we can continue to offer opportunities for all children. 2. Continuous professh)nal development for all staff to enable recognitKJn of the children's needs and changes In legislation. 3. RunninE the pre-sch(M)I for children aged 2.5 year5 of familles in the Billerfcay area in line wf(h the Early Years Foundation Stage Curriculum and statutory requirements. These activities enable us to ensure that we contlnue to welcome children from the local community within the age range we specify and to offerthem to appropriate play. education and care facilities.

Statem8nt confirming whether the trustees have had regard to the guKlance issued by the Charity Commission on public benefft Para 1.18 All trustees have had regard to the guidan￿ Issued by the Charity Commission on public benefit. Achlevements and perfomiance Summary of th8 main achievements of the charity, identfying the difference the charity's work has made to the circumstsnces of its beneficiaries and any wSder benefits to society a8 a whole. Pwa 120 During thls financial year. Buttsbury Pre-school has continued to operate In our eyistin8 premises, offerlng an all- round pre-school envlwnment for all our chlldren. The pre-school, wlth a majorty vote by our pa￿nts, ha5 adopted to use its own Memorandum and Articles of Association to asslst wSth proxy voting for our AGM. The playroom and buslness manager have continued to enhance the proce55e5 and pollcles we operate under, alded where necessary by our trustees. Flnanclal rnview Revlew of th8 charity's flnandal positlon at the end of the pertod Para 1.21 t)urfng the year the Pre-school generated Income of £293.7051£291.847 - 20241. Expenditure for the perlod was £280,3361£254.757- 20241. This ￿sUlted In Net Profft of £13,368. INet Profft £37,089- 20241. •This positive figu￿ was made posslble by the support of our parents and many hours of unpa•d work by our management team and staff to keep the prfrsthool viable. Staff costs were kept to a minimum althou8h they did re￿O¥e a salary increase in Aprll. Thi5 yearfs accounts show a reductlon in profrt from the previous year. We expert to see thls dramatically reduce again In next yearfs accounts due to an Increase in our rent ond business rates, another increase in national minimum wage. a further increase in staff National Insurance and pension contributions and the Increase in funded entltlement for 2 year olds to 30 hours pef week by the Government. We continue to review our buslness model changes to ensure an even allocation of children on our waiting lists to provTde financial stability in the comlng years. Statement explaining the policy for holding reseNes ststing why they are held P*rn122 Our tsrget IS that we hold. at all times, sufficient resetves to cover at least 6 months running costs for any unforeseen circumstances whlch may require the pre-school to c105e.

The financial team keep a dose monitor of monies in our current account to ensu￿ fun(is are transferred to our contingency account as'restricted. fund5 where necessary. Amount of reserves held Para 1.22 £140.167 Réasons ts holding zero reseives Det8ils of fund m8terially in deficit Para 122 NIA Para 1.24 NIA Explanation of any uncertainties about th8 charity continuing as a goirvJ concem Para 123 None Structuro. governance and managemont Description of charity'8 trusts.. 'Type of governing document: How is the Gharfty constituted? Para 1.25 Memorandum of Ass of p•rnon Iiy body) enthl•d to appoint trustee lff

n

Tru•t•• nam• offi￿ lff •w) Dat•* •¢t•d If not f•rwhol• year Stephanie Smith Freyia Ginn Eloise Reilty Gemma Foulser Chairperson Treasurer 10.06.2022- 7.06.2024- Se￿lary TN$tee 09.06.2023- 7.06.2024- Alexia Garrya G￿￿a Trustee 7.06.2024-

Corporate trustees- names d the direclor5 at ttle date the report vras aNxov*J Ste hanie Smith Eloise Reill a Ginn Gemm8 Foulser Alexia Garcia Garcia 10.06.2022 - 09.06.2023- 07.06.2024- 07.06.2024 - 07.06.2024 - Funds held as custodian trustees on behalf of others Description of the assets held in this capacity N8me and obj8Cts of the charlty on whos8 b8haK th8 assets aré h8ld and how this falls within the custodian charit 'sob ects Detai18 of arrangements for safe custody and segregation of such assets from the chari s own assets None NIA NIA Addluonal Informatlon (optlonal) Nam08 and addM88•8 of advlMr8 (opllonal Inf0m￿lOn) of adv18•r Indopond•nt Audllor Nam• FelicAty Gothard Addr•88 35 Colchester Road, West MeTre8, Essex, C05 8RP Name of chld •x•cutlv• or Mm•8 of 8•nlor staff membN8 (optlonal Inforniation) Exemptlons from dlsclosure Reason for non-disclosure of ke rsonnel details

Declarations Tho company has takon advantage of tho small ¢ompanles' •x•mption In preparlng the report abovo. Th• trustees declarn that th•y hav• approv•d th• trusts•s' roport (including dlrectm. rnport) above. 51gned on bohalf of tho charW8 trusteesldir•ctorn Slgnaturg($) Full namo18) F££q3A G-I r+J fsj Trna8ur•r Posltlon Chalr 19(912olS

8uttsbu Rosgrves and Invoslment Poli Statomont of Int•nt Buttsbury Pr&school Is 8 noTrprofit maklrKJ charty and exists to provide your thlld with a happy, secure and educational stsrt in their lives. The trustees and staff work together lo ensure that the Pre-school is run as efficiently as possible, and any surplus funds ar8 sp8nt on fa¢ililie$ and equipment for the children or invested wisely. However, in accordance with The Chanty Commlsslon regulatlons, thls pollcy details how much Buttsbury Pre-school keeps in resenies and investrn8nts and why. Rlsk As8•ssm•nt The rlsk for Buttsbury Pr&8chool can be summarised as 8 risk to future income due to Govemment fundlng changes. falling child numbers on roll or delays in rec8iPt of grant fundirvJ. Other ri8k factors to tske into consideralion are." Extr8m8 emergencies such as urgent maintenance issues. Possible redundancies due to drop in income and falllng pupll numbers. The pre-sch¢JoI's cap8clty to manage in year bud98t txessures. The adequacy of insurance arrangements. The Impact of major Unfores￿ events. Following 8 dis¢u$sion with our Accountanl in October 2024, the trustees of Buttsbury Prg-s¢h¢)ol have decided to retain sufficlent reserves to Cover at18ast 6 months runnlng Ca￿ts, at all tlm8s, for any unforeseen circumstance which may require the pre-sthwl to dose. This amount is ¢alculal8d by taking 6 month average from our yearly exp8nditur8. Any monies treld in exc*ss of 6 months runnlng costs wlll b8 Invested as detailed below. Our Finance Officer will monitor our ino)me and 8xpendtture on a weakly basis and bud9et infomiation monthly to ensure our funds remain sufficlent to malntaln the required lev81 of resepies. Our Buslne&8 Manager will liaise with the Finance Officer to pmmde relevant infomation to the trustees. If r8serv8s during the year are bebw target or exceed target the trLk8tees will consider whether Ihis is due to a short-tenn situation or a longer-term issue. Buttsbury Pre-school will ensure funds h8ld above our reserves are spent on renewing equlpment, resources and staff incentives lo retain qualty in our wactilioners or invested in line with this policy. In particular. the trustees shouhj: identify when reserves are drawn on so that they urmlerstand the reasorts and can ￿nSider the corrective action. rf any, that needs to be taken. identify when reserve levels rise signifi(xntly above target so that they understsnd the reasons and can consider the corrective action, rf any. that needs to be tsken. identrfy where the r8serv8s levèl 1$ below target, ￿nSider vthethw this is due to short-temi circumstance or k)roer-tenn reasons which might trigger 8 broader rewew of finances and resenles. regard the ongoing review of the reserves16vel, tsrg8t arKI policy as part of managing the charity. ensure that the reserves and investment policy continues to be rel8V8nt as the charity develops or changes its strategy and activibes: réview the statement on reserves and investrnents in the trustees, annual report where there hav8 b88n significant changes in the reserves and investrnent policy or level of reServe￿investMentS held.

At our trustee meeting on 17 June 2024. the Prmchwl trustees agreed to k)ok at opening an inv8Stmenl account with Inslgnls Cash {htt :114Thw.insi ni ) where investment funds would be placed in a hub and then shared among various financial institutions based on instant access or notice peri¢)d requirements. Following an online meeting with a representative of Insigni5 Cash in July 2024. trustee agreement was received to undertake the opening of an a(xount with Insignis Cash and this was completed in August with the Business Manager and Finan￿ Officer sel up as 'réque$tors' (instru¢t to move funds) and the Chairperson and Treasurer set up as 'approv8rs' {apKwove funds beirvJ moved and invested). Al are d8ssed 8$ account operator8. A WhalsApp group will be sat up among these 4 individuals to ensure that all are aware of funds to be moved and approved when n8￿ry. At the termly trustee meetlng. th8 Buslness Maroger will provide a full update of transacllons made. balances held, investment interest received and to or reinvest funds. Inv•8tm•nts Overrldlng Prfnclpl• The overrldlng principle is to avoid risk rath8r than to maximise retum. Therefore, In <Yd•r of most important firnt. the crllerla for investing arn: Security- the likelihood that the deposited mon￿$ will be 58fely returned in full: 2. liquldlty - the speed wth which mon￿8 can be accessed. 8fKI 3. yield - the retum eamed on Ihe monies invested. Inv08tment erlt•rfa 1. Deposit Takers shoukl only be approved rf they meet the following: Bank or bulldlng society registered In the UK Must be cov8r8d by the Financial Service you to the register of FSCS member entities. 2. Funds invested must not exceed the FCSC limit account) 3. Surplus funds can be invested subject to th8 foHowSng limits". (FSCS). This link directs r bank (not8 this 18 per banking entty, not per Maxlmum Investment Temi Maxlmum Percentage of Surplus Funds 12 months 6 months 3 months 25% 50% 100% Any rnonies that are not Surplus Funds (see footnole 1) must b8 held in accounts that can be Instantly accessed without notice (e.g., current account). 4. Investrnent Interest rec8iv8d is to be reinvested rf not required for purchasing resources for the pre-school. activities for the chlldren or st8ff teem building and wellbeing acbvities such as mini golf I escape rooms I darts I staff coffee gel togethers, a weekly fruit basket I fundlng of bank staff cover for stsff birthdays I training courses p8id for up front. Inveslmenl Process 1. Working in 8greem8nt with the Pre-school Chalrperson and Treasurer, the Business Manager and Finance off￿r wll be responsible for the investment of available monies in accordance wllh this Policy. 2. Agreed monies are to be transferred to our Insignis Cash hub account for fiJrth8r investment into an Instant Access or Notice Savings Accounts whith wll be manag8d by Ihe Business Manager or Finance off￿ (who have online bankirwJ acc￿ to the Pre4chool bank accounts).

1. Regular reviews of the monies held at Insignis will be undertaken to assess whether funds needs to be moved to new interest bearing accounts within Insignis.
2. Regular reviews of the monies hekj at Insignis wll be undertaken to asse&8 whether funds 8xce8d the FSCS limit and funds need to be moNYd to the hub or other interest bearing at￿Unts wlthin Insignis to reduce the risk.
3. Regular reviews of monies held across all accounts will be undertaken by the Finance officer andlor Buslness Manager and transferred back from the Instsnt Access accounts rf funds in the Current Account drop below the agreed minimum reserve.
4. The Buslness Manager is resFM)nsible for affi￿Ing to the Board of Trustees on a temily basls that all monies are held in compliance with Ihis Policy. This policy will be reviewed the Trusteés annually. Thls pollcy was adopted at a m8eling of ButtsI￿ry Pre-school name of setting Held on (date) Date to be r8bllewed (date) Slgned on behalf of the management committee Name of Bignatory Role of signatory (e.g. chairlowner) Chalrperson