Registered number 07512922 Charty number 1141697 Twiggs Lane Pre•School A company limited by guarantee Report and Unaudited Accounts 31 July 2025
Twiggs Lane Pre-school Report and accounts Content$ Page Company information Trustses. report IndeperKlent Examin•rs report St8temont of finafKial acti4ryb8s Baknco sheet 24 Notes to the accour
Twlgg8 Lane Pre4chool Company Inforniatlon Dlrnctorn H Gray {SIgned 18.9.24) R E Copland R Wilton {rosigned 16.10.24) B crey-w1n¢9l laprKJinted 18.9.24) N Herridge lappoinled 9 Juty 20251 J Bonnett (appointed 9 Juty 2025) J L Poc4e lapp¢inted 18.9.24} V M Rendall Osman lapw'nled 16.10.24) S Brastsn Iwigned 5.9.24) C Wnght Ire81gned 18.9.241 CochTane & CoAccourthrts Ltd 38 lfj'ngs Road L8&oTrlWSolgnt P013 gNU R•glts•d offi¢• Marclmrtsj Infant Twiggs Lane Soulhamplon S040 4ZE R•gl•t•r•d numb•r 07512922
Twiggs Lane Prfrscho Reglstgred number: Trn$t•' Roport 07512922 truste•s atSO drecknE ol ts charity rposeS of Ihe Cornpani98 A(1 2LI present th•'r re with thè fincIal statemwrts of Ihe CW fc¢ the 31 Jufy 2Q5. The IrLtytO9$ have adopted prO'0n1 of lh• Stkn)8rt of RecAMnmgnd&J Prnth"c• ISORPI 'AcCnbr aTrJ ReF¥yhrwJ ty Charitie8 IFRS 102),. J Bennett 8 Crv44ey.Wlntw N Hern&¥ J L Poc4e V R8Thaall 08m Gov•mlw dociTh•nt Th• rwty is a Iimths limlted ty 9UTht•8. 18 c•)ntrra by ts Mommndum #nd Artic ofAB8ocaation. Wlre a vacaw ariw. trusioe8 are re¢wtsJ frcm parents of{( adl by prvry8chrx>l at •r• dK•d ty 'thj truste08. Rat•d p•rth• There no rtlabj party•¥. m•nagwn•nt Tho Truste85 have a to and rQW nsks lo l¥c the is •ypxed to •n8ur8 appropriate c4Mtrd8 ore In to assur agairot frwd orfof. Oty•cUv•• and •lm• Ffovid8 hlqh qu•lity car• eckKakn chld W 2 yaarn 6 months to 4 yws cld. to in pgrtnwship wents c¢ to Wp C14 b8gm ¢Jwelcp. a(lJ to t lrfe and k•iiro ofth• Ictsi ¢<InMty. offer chldren ¥ThJ thetr parenb rA wtyncrt•8 walty voh div8r&ty. A¢tlvlll•• Tho priApa1 a¢trvity 18 to pY¢wide the w8ctic• •idanco fty ts Ea Leoming Yearn Foufi, into sevffi "rne ar." cc¥nMLMi¢ati ¥•J kng mathemats¢ Lnderst4ndlng of Phys devJpment exwe$8N• art aThJ d9svJn liigra
Twlggs Lane Pre-school Registered numb•r: 07012922 Anoth•r great year at Twiggs lane w8edKJl in temis of attwmlants. are dmo8t 81 ¢op th limited sesons avalabl•. W• hav& h8d some fiJThJ .1¥a sh 88 falNoB • Clythas ¢yaft after1)n. (Xw rn4in bank acu)urrt 18 Ic£kn"wi rwnw'r¢& ata cc¥N8tort VAI alkx ul to add lo a TeJ8Ne lund. Rr pollcy The intention ol the prtrsthcd is to have a cffitrrKJgry sum set a5kl• should the c40 u¥pOan0y. ThiB sum wuukl ojver staff s•kn"es. siWr payments gThJ reftmd o15thx4 lee6 to pwerts il4Fprcwaio. PrIncI1 funth4 •our¢ Th8 prinoO 8c¥Jr¢e8 of ftmd8 Are by r•c•iO of gowemm¥tt fi1r th. ov•r tha •ge of 3 yearn antt by bilry chkn l)akwts age 013 ye•r8. 8mll comp•ny wovlslo This reF¢st h88 teen prepared In aCdenCe Wth the in P•t 15 of Ihe cLYnpan Acl 2fj apF41¢the to ¢OrnP8ri85 JL*Jeca io Ihts smal oJmpanie8 regimo. /3/0¥26 arKI cn its behuw. Trusleeldir•thr
Twiggs Lane Pre-school Independent examinerfs report to the trustees of Twiggs Lane Pre-school on the accounts for the year ended 31 July 2025 I report to the charliy trustees on my examination of the accx)unts of the MpanY for the yr ended 31 July 2025. whith are set out on pages 5 to 9. Responsibilities and basis of report As the chartys trusiees you are reswnsible forthe weparatn ofthe actounts in accordance with the requirements of the Charities Act 2011 I report In resFéCt of my examlnation of the charitys accounts Carried (xrt under section 145 of the Act and in carying out my examination I have foHow&J applicable Dj'reclions gibtn by the charty Commission under secaion 145(5)(b) of the Act. Indepondont Examin•¢s ststeThnt I have completed my examallon. I confinn thai Tr) mAterial matters ha come to my 8ttentlon in connec#lon with th• examination giNing rne cause to beli8%e that in any material respec.' 1. a¢counting re¢orfs were not kept in reSct of the charlty as requlr&J by section 130 of the A< or 2. the accounts do not accord wÉlh those records; or 3. the accounts do not comply wfth the applThbl& o]ulrements concemlng the fonn and content of accounts sel out in the ch8ritles (Accounts and Reports) Regulations 2¢Y)8 other than any requ1ment that the a¢Unts give a Irue and fair view is not a matter consNlerJ as part of an independent exominatlon. I have no concems and have come across no other matters in o)nne¢tlon with the ex8mln8tlon to whlch attenlion shoLtld be drawn in this report in order to en8ble a proper understsnding of the arLounls lo be reached. Cochrane & Co Accounlants Ltd Relev8nt wofesslon81 qualification or iM)dy'. ICAE 38 Kings Road Lee.on-Ih8-Solent P013 9NU Dated
Twiggs Lane Pre-School Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 July 2025
Detail provided in the income and expenditure account
| 2025 2025 £ £ Unrestricted Total funds Funds £ £ Incoming resources from generated funds Grants and other income 160,783 160,783 Total incoming resources 160,783 160,783 Resources expended Total resources expended (150,529) (150,529) Net (outgoing)/ incoming resources 10,254 10,254 Interest receivable 40 40 Net movement on funds 10,294 10,294 |
2024 2024 £ £ Un restricted Total funds Funds £ £ 144,712 144,712 144,712 144,712 (143,096) (143,096) 1,616 1,616 1,616 1,616 |
|---|---|
5
Twiggs Lane Pre-School Registered number: Balance Sheet as at 31 July 2025
07512922
| Twiggs Lane Pre-School Registered number: Balance Sheet as at 31 July 2025 |
07512922 |
|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Creditor: amounts falling due within one year Net current assets Net assets Capital and reseres Unrestricted funds Total funds Notes 4 5 6 7 |
2025 (469) 46,446 45,977 (1,612) £ 8,734 44,365 53,099 53,099 53,099 2024 £ 10,573 2,170 31,038 33,208 (976) 32,232 42,805 42,805 42,805 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicij�[�r][�] ject to the small companies regime.
R Copland Approved by the board onDirector -L�. ~~}~~[�] L_[1 7 I ] _ L_t)
6
Twiggs Lane Pre-School Notes to the Accounts for the year ended 31 July 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities (FRS 102).
Company status
The charity is a company limited by guarantee. The members of the company are the trustees named in the trustees report. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The charity is a public benefit entity.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Investment income is allocated to the approriate fund.
Incoming resources
All-incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Goverment grants are received to fund the pre-school objectives.
Resources expended
All expenditure is accounted for on an accruals basis.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7
Twiggs Lane Pre-School Notes to the Accounts
for the year ended 31 July 2025
| 2 Net incoming expenses This is stated afer charging: Independent examiner's fees 3 Employees Average number of persons employed by the company 4 Tangible fixed assets Land and buildings £ Cost At 1 August 2024 16,900 At 31 July 2025 16,90 Depreciation At 1 August 2024 6,476 Charge for the year 1,690 At 31 July 2025 8,166 Net book value At 31 July 2025 8,73 At 31 July 2024 10,424 5 Debtor (In advance)/Owed from payment plans 6 Creditor: amount falling due within one year Taxation and social security costs Other creditors 7 Unrestricted funds At 1 August 2024 Net movement on funds At 31 July 2025 |
2025 £ 1,026 2025 Number 11 Plant and machiner etc £ 3,225 3,225 3,076 149 3,225 149 2025 £ (469) 2025 £ 589 1,023 1,612 2025 £ 42,805 10,294 53,099 |
2024 £ 978 |
|---|---|---|
| 2024 Number 12 |
||
| Total £ 20,125 20,125 |
||
| 9,552 1,839 |
||
| 11,391 8,734 |
||
| 10,573 2024 £ 2,170 |
||
| 2024 £ 976 976 |
8
Twiggs Lane Pre-School Notes to the Accounts for the year ended 31 July 2025
| 8 Employee emoluments and trustee remuneration Wages and salaries |
2025 £ 109,538 109,538 2024 £ 108,292 108,292 |
|---|---|
No employee earned over £60,000. There are, on average, 11 (2024 12) staff members. The trustees neither received nor waived any emoluments during 2 025, other than in their role as employees of the Pre-School. No expenses were paid to trustees other than the reimbursement of expenses incurred on behalf of the preschool.
9 Presentation currency
The accounts are presented in Sterling.
10 Ultimate controlling party
The company is controlled by the directors who are also the trustees.
11 Other information
Twiggs Lane Pre-School is a private company limited by shares and incorporated in England. Its registered office is:
Marchwood Infant School Twiggs Lane Southampton SO404ZE
9
Twiggs Lane Pre-School Detailed profit and loss account for the year ended 31 July 2025
This schedule does not form part of the statutory accounts
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Incoming resources | 160,783 | 144,712 |
| Total resources expended | (150,529) | (143,096) |
| Gross profit | 10,254 | 1,616 |
| Interest receivable | 40 | |
| Profit before ta | 10,294 | 1,616 |
10
Twiggs Lane Pre-School Detailed income and expenditure account for the year ended 31 July 2025
| Incoming resources Voluntar income Donations UK government grants Activities for generating funds Fees Fund raising T shirs/bags Total resources expended Equipment Fund raising expense Refreshment Professional fees Storage Par/outings Depreciation General office admin Cleaning supplies Hot lunches Bank charges Resources Bad debts Hire of room Salaries, PAYE/NIC Sofare and subscriptions Pensions Sundries Training and staff costs Insurance T shirs/book bags |
2025 2024 £ £ 2,552 2,549 120,629 113,653 123,181 116,202 36,159 26,840 1,336 1,616 107 54 37,602 28,510 1,800 968 39 176 1,272 1,084 4,256 4,308 160 441 273 280 1,839 2,496 1,927 1,870 870 142 5,051 111 157 3,406 4,904 2,144 9,484 9,344 109,538 108,292 2,540 3,348 1,702 1,555 128 2,024 1,964 1,246 1,268 847 371 150,529 143,096 |
|---|---|
11