2025-08-31-accounts - Grove Pre-School (Stanway)

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Grove Pre-School (Stanway)

Charity No. 1144690

Company No. 07407682

Trustees' Report and Unaudited Accounts

31 August 2025

Grove Pre-School (Stanway) Contents

	Pages
Trustees' Annual Report		2
Independent Examiner's Report		3
Statement of Financial Activities		4
Summary Income and Expenditure Account		5
Balance Sheet		6
Notes to the Accounts	7 to	13
Detailed Statement of Financial Activities	14 to	15

Page 1

Grove Pre-School (Stanway) Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07407682

Charity No. 1144690

Registered Office

Stanway Rovers Football Club 50 New Farm Road

Stanway Colchester CO3 0PG

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

E. Blowes C.D. Kelly J.S. Lawson C. Martin (Resigned 26 June 2025) C. Raynor (Resigned 24 September 2024) S.J. Shelley S. Smith S.L. Tidey N. Waters (Resigned 24 September 2024)

Accountants

Quantic Accountancy Limited 1 Second Avenue Bluebridge Halstead Essex CO9 2SU

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

C.D. Kelly ckell y Trustee signed on 22/03/2026, 13:57:10 GMT 25 February 2026

Page 2

Grove Pre-School (Stanway) Independent Examiners Report

Independent Examiner's Report to the trustees of Grove Pre-School (Stanway)

I report to the charity trustees on my examination of the financial statements of Grove Pre-School (Stanway) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stuart Foster

signed on 23/03/2026, 09:43:55 GMT

Mr Stuart Foster (FCCA) ACCA Quantic Accountancy Limited 1 Second Avenue Bluebridge Halstead Essex CO9 2SU 25 February 2026

Page 3

Grove Pre-School (Stanway) Statement of Financial Activities

for the year ended 31 August 2025

Unrestricted funds 2025 £ 115,665 382	Total funds 2025 £ 115,665 382	Total funds 2024 £ 115,509 526
116,047 1,002 120,424	116,047 1,002 120,424	116,035 2,056 118,977
121,426 -	121,426 -	121,033 -
(5,379) -	(5,379) -	(4,998) -
(5,379)	(5,379)	(4,998)
(5,379) 32,212	(5,379) 32,212	(4,998) 37,210
26,833	26,833	32,212

Page 4

Grove Pre-School (Stanway) Summary Income and Expenditure Account

for the year ended 31 August 2025

Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net expenditure before tax for the year Net expenditure for the year	2025 £ 115,665 382 116,047 121,310 116 121,426 (5,379) (5,379)	2024 £ 115,509 526
		116,035
		120,778 255
		121,033
		(4,998)
		(4,998)

Page 5

Grove Pre-School (Stanway) Balance Sheet

at 31 August 2025

Company No. 07407682 Notes 2025 £ Fixed assets Tangible assets 10 - - Current assets Cash at bank and in hand 27,796 27,796 Creditors:Amount falling due within one year 11 (963) Net current assets 26,833 Total assets less current liabilities 26,833 Net assets excluding pension asset or liability 26,833 Total net assets 26,833 The funds of the charity Restricted funds 12 Unrestricted funds 12 General funds 26,833 26,833 Reserves 12 Total funds 26,833	2024 £ 116
	116 32,935
	32,935 (839)
	32,096 32,212
	32,212
	32,212
	32,212
	32,212
	32,212

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.

Approved by the board on 25 February 2026

And signed on its behalf by:

ckell y

C.D. Kellysigned on 22/03/2026, 13:57:10 GMT

Trustee

25 February 2026

Page 6

Grove Pre-School (Stanway) Notes to the Accounts

for the year ended 31 August 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Grove Pre-School (Stanway) Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Computer equipment 25% Straight line

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Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 8

Grove Pre-School (Stanway) Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 9

Grove Pre-School (Stanway)

Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Charitable activities Investments Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from charitable activities Pre-school fees Fundraising events 5 Income from investments Deposit account interest	Unrestricted £ 115,566 99 115,665 Unrestricted £ 382 382	Unrestricted funds 2024 £ 115,509 526 116,035 2,056 118,977 121,033 (4,998) (4,998) (4,998) 37,209 32,211 Total 2025 £ 115,566 99 115,665 Total 2025 £ 382 382	Total funds 2024 £ 115,509 526
			116,035 2,056 118,977
			121,033
			(4,998)
			(4,998)
			(4,998) 37,209
			32,211
			Total 2024 £ 113,050 2,459
			115,509
			Total 2024 £ 526
			526

Page 10

Grove Pre-School (Stanway) Notes to the Accounts

6 Expenditure on charitable activities

6	Expenditure on charitable activities
		Unrestricted	Total	Total
			2025	2024
		£	£	£
	Expenditure on charitable
	activities
	Pre-school fees	1,002	1,002	2,056
	Governance costs
		1,002	1,002	2,056
7	Other expenditure
		Unrestricted	Total	Total
			2025	2024
		£	£	£
	Employee costs	97,102	97,102	96,989
	Premises costs	20,969	20,969	19,455
	Amortisation, depreciation,
	impairment, profit/loss on	116	116	255
	disposal of fixed assets
	General administrative costs	981	981	1,334
	Legal and professional costs	1,256	1,256	944
		120,424	120,424	118,977
8	Net expenditure before transfers
		2025		2024
	This is stated after charging:	£		£
	Depreciation of owned fixed assets	116		255
	Independent Examiner's fee	582		438
9	Staff costs
		2025		2024
	Salaries and wages	94,912		94,934
	Pension costs	1,400		1,379
		96,312		96,313
	No employee received emoluments in excess of £60,000.
	The average monthly number of full time equivalent employees during the year		was as follows:
		2025		2024
		Number		Number
	Pre-school	8		8
		8		8

Page 11

Grove Pre-School (Stanway) Notes to the Accounts

10 Tangible fixed assets

Cost or revaluation At 1 September 2024 At 31 August 2025 Depreciation and impairment At 1 September 2024 Depreciation charge for the year At 31 August 2025 Net book values At 31 August 2025 At 31 August 2024 11 Creditors: amounts falling due within one year Other taxes and social security Accruals 12 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 13 Analysis of net assets between funds Net current assets	At 1 September 2024 32,212 32,212	2025 £ 481 482 963 Incoming resources (including other gains/losses ) £ 116,047 116,047	Computer equipment £ 1,021 1,021 905 116 1,021 - 116 Resources expended £ (121,426) (121,426) Unrestricted funds £ 26,833 26,833	Total £ 1,021
				1,021
				905 116
				1,021
				-
				116
				2024 £ 479 360
				839
				At 31 August 2025 £ 26,833
				26,833
				Total £ 26,833
				26,833

Page 12

Grove Pre-School (Stanway) Notes to the Accounts

14 Reconciliation of net debt

14 Reconciliation of net debt
Cash and cash equivalents Net debt	At 1 September 2024 £	Cash flows £	At 31 August 2025 £
	32,935	(5,139)	27,796
	32,935 32,935	(5,139) (5,139)	27,796
			27,796

15 Commitments *Operating lease commitments* Annual commitments under non-cancellable operating leases 2025 Land and buildings £ Operating leases with expiry date: *Pension commitments* The pension cost charge to the company amounted to:	are as follows: 2025 Other £ 2025 £ 1,400	2024 Land and buildings £	2024 Other £ 2024 £ 1,379

16 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 13

Grove Pre-School (Stanway) Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from: Charitable activities Pre-school fees Fundraising events Investments Deposit account interest Total income and endowments Expenditure on: Charitable activities Pre-school fees Total of expenditure on charitable activities Employee costs Salaries/wages Pension costs Staff training Premises costs Rent Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Computer equipment Bank charges Equipment repairs and maintenance General insurances Subscriptions Sundry expenses Legal and professional costs Audit/Independent examination fees	Unrestricted funds 2025 £ 115,566 99 115,665 382 382 116,047 1,002 1,002 1,002 94,912 1,400 790 97,102 20,160 809 20,969 116 23 165 514 245 34 1,097 582	Total funds 2025 £ 115,566 99 115,665 382 382 116,047 1,002 1,002 1,002 94,912 1,400 790 97,102 20,160 809 20,969 116 23 165 514 245 34 1,097 582	Total funds 2024 £ 113,050 2,459
			115,509
			526
			526
			116,035 2,056
			2,056
			2,056 94,934 1,379 676
			96,989
			18,629 826
			19,455
			255 - 263 831 227 13
			1,589
			438

Page 14

Grove Pre-School (Stanway) Detailed Statement of Financial Activities

Grove Pre-School (Stanway) Detailed Statement of Financial Activities
Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	674 - 1,256 120,424 121,426 - (5,379) (5,379) - (5,379) 32,212 26,833	674 - 1,256 120,424 121,426 - (5,379) (5,379) - (5,379) 32,212 26,833	336 170
			944

			118,977
			121,033 -
			(4,998)
			(4,998) -
			(4,998)
			37,210
			32,212

Page 15

Signatures' technical details

`Signatures`

`caroline80kelly@gmail.com`

22/03/2026, 13:57:10 GMT

`Fingerprint`

b04abc65da49bb22258927f03ab48e7a6fdebda7

`stuart@quantic-ac.co.uk`

23/03/2026, 09:43:55 GMT

`Fingerprint`

783af7c55f4e2cf5b3fb568b09714f5d98a174f7

`Event log`

10.50.11.2503/03/2026, 11:54:20 GMT
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Notification sent to caroline80kelly@gmail.com.
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Signee caroline80kelly@gmail.com signed document.
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Final stamp:23/03/2026, 09:43:56 GMT

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