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 cr￿￿ey-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$t•￿' Roport 07512922 truste•s atSO drecknE ol ts charity ￿rposeS of Ihe Cornpani98 A(1 2LI present th•'r re￿￿ with thè fin￿cIal statemwrts of Ihe CW fc¢ the 31 Jufy 2Q5. The IrLtytO9$ have adopted ￿ prO￿￿'0n1 of lh• Stkn)8rt of RecAMnmgnd&J Prnth"c• ISORPI 'AcC￿nbr￿￿ 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• r*wty is a Iimths limlted ty 9UTht•8. ￿ 18 c•)ntrr*a by ts Mommndum #nd Artic* ofAB8ocaation. Wl*re a vacaw ariw. trusioe8 are re¢wtsJ frcm parents of{*￿(*￿￿ adl￿ by prvry8chrx>l at •r• dK*•d ty ￿'th￿j truste08. R￿at•d p•rth• There no rtlabj party•¥. m•nagwn•nt Tho Truste85 have a to and r￿QW 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 C￿￿14￿ b8gm ¢Jwelcp. a(lJ to t￿ lrfe and k•iiro ofth• Ictsi ¢**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