Registered number.. 07556040 TOLLESHUNT D'ARCY PRE-SCHOOL DIRECTORS, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 LPTA pr41C)RY PLACE LPTA Limited Chartered Certified Accountants Priory Road Priory Place Tiptree Essex C05 OQE Tolleshunt D'arcy Pre-school Contents Page Company Information Direttors, Report Accountant's Report Income and Expenditure Account Balance Sheet Notes to the Financial Statements The following pages do not form part of the statutory accounts.. Detailed Income and Expenditure Account io Tolleshunt D'arcy Pre-school Company Information For The Year Ended 31 July 2025 Directors Miss Shannon Knights Mr Daniel Selby Secretary Miss Libby Newman Company Number 07556040 Registered Office Tollesbury Road Tolleshunt D'arcy Maldon Essex CM9 8UB Accountants LPTA Limited Chartered Certified Accountants Priory Road Priory Place Tiptree Essex C05 OQE Page I Tolleshunt D'arcy Pre-school Company No. 07556040 Directors. Report For The Year Ended 31 July 2025 The directors present their report and the financial statements for the year ended 31 luly 2025. Principal Activity The company's principal artivity continues to be that of a Pre-school Directors The directors who held offfice during the year were as follows.. Mrs Angela Owen Resigned 21110/2024 Mr Elliott Davis Resigned 21/10/2024 Miss Shannon Knights Appointed 21/1012024 Mr Daniel Selby Appointed 21110/2024 Statement of Directors. Responsibilities The directors are responsible for preparing the Directors, Report and the financial Statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elerted to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law)- Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: select suitable accounting policies and then apply them consistently. make judgments and accounting estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to Show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 2 Tolleshunt D'arcy Pre-school Directors, Report (continued) For The Year Ended 31 July 2025 The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. On behalf of the board Miss Shannon Knights Director 6th October 2025 Page 3 Tolleshunt D'arcy Pre-school Accountant's Report For The Year Ended 31 July 2025 Report to the dlrertors on the preparation of the unaudited statutory accounts of Tolleshunt D'arcy Pre-school For The Year Ended 31 July 2025 To asslst you to fulfil your duties under the Companie5 Act 2006, 1 have prepared for your approval the accounts of Tolleshunt D'arcy Pre-school which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http'.//www.accaglobal.comlen/member/professional-standards/rules-standards/acca- rulebook.html. This report is made to the directors of Tolleshunt D'arcy Pre-school, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tolleshunt D'arcy Pre-school and state those matters that we have agreed to state to the directors of Tolleshunt D'arcy Pre-school, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http'.//www.accaglobal.com/contenVdam/ACCA_GlobalThechnical/fact/technical-fact5heet- 163. pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tolleshunt D'arcy Pre-school and its director5 as a body for our work or for this report. It is your duty to ensure that Tolleshunt D'arcy Pre-school has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tolleshunt D'arcy Pre-school. You consider that Tolleshunt D'arcy Pre-school is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Tolleshunt D'arcy Pre-school. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. Signed LPTA Limited 6th October 2025 LPTA Limited Chartered Certified Accountants Priory Road Priory Place Tiptree Essex C05 OQE Page 4 Tolleshunt D'arcy Pre-school Income and Expenditure Account For The Year Ended 31 July 2025 2025 2024 Notes TURNOVER Cost of sales 141,749 (3,856) 113,190 (3,732) GROSS SURPLUS 137,893 109,458 Administrative expenses (107,290) (101,164) OPERATING SURPLUS Other interest receivable and similar income 30,603 8,294 540 231 SURPLUS FOR THE FINANCIAL YEAR 31,143 8,525 The notes on pages 8 to 9 form part of these financial statements. Page 5 Tolleshunt D'arcy Pre-school Balance Sheet As At 31 July 2025 2025 2024 Notes FIXED ASSETS Tangible Assets 7,783 9,729 7,783 9,729 CURRENT ASSETS Debtors Cash at bank and in hand 189 70,522 38,483 70,711 38.483 Creditors: Amounts Falling Due Within One Year (1,274) 12,135) NET CURRENT ASSETS (LIABILITIES) 69,437 36,348 TOTAL ASSETS LESS CURRENT LIABILITIES 77,220 46,077 NET ASSETS 77,220 46,077 Income and Expenditure Account 77,220 46,077 MEMBERS. FUNDS 77,220 46,077 Page 6 Tolleshunt D'arcy Pre-school Balance Sheet (continued) As At 31 July 2025 For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The member5 have not required the company to obtain an audit in accordar)ce with section 476 of the Companies Art 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companie5 subjert to the small companies regime. On behalf of the board Miss Shannon Knights Dirertor 6th Ortober 2025 The notes on pages 8 to 9 form part of these financial statements. Page 7 Tolleshunt D'arcy Pre-school Notes to the Financial Statements For The Year Ended 31 July 2025 l. General Informatlon Tolleshunt D'arcy Pre-school is a private company, limited by guarantee, incorporated in England & Wales, registered number 07556040. The registered office is Tollesbury Road, Tolleshunt D'arcy, Maldon, Essex, CM9 8UB. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section IA Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 2.2. Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. 2.3. Tangible Fixed Assets and Depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Plant & Machinery Fixtures & Fittings 20010 Reducing Balance Basis 200/0 Reducing Balance Basis 3. Average Number of Employees Average number of employees, including dirertors, during the year was: 8 (2024: 7) Page 8 Tolleshunt D'arcy Pre-school Notes to the Financial Statements (continued) For The Year Ended 31 July 2025 4. Tangible Assets Plant & Fixtures & Machinery Fittings Total Cost As at l August 2024 As at 31 July 2025 14,581 20.508 35,089 14,581 20,508 35,089 Depreciation As at l August 2024 Provided during the period 12,260 465 13,100 1,481 25,360 1,946 As at 31 July 2025 12,725 14,581 27,306 Net Book Value As at 31 July 2025 1,856 5,927 7,783 As at l August 2024 2,321 7,408 9,729 5. Debtors 2025 2024 Due within one year Prepayments and accrued income 189 6. Credltors: Amounts Falllng Due Wlthln One Year 2025 2024 Trade creditors other taxes and social security Accruals and deferred income {2) 207 263 873 1,069 999 1,274 2,135 7. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 9 Tolleshunt D'arcy Pre-school Detailed Income and Expenditure Account For The Year Ended 31 July 2025 2025 2024 TURNOVER School Fees Grant Funding T Shirt Sales Fundraising Events 13,041 126,540 452 1,716 17,902 93,162 189 1,937 141,749 113,190 COST OF SALES Educational Supplies & Purchases Trips and Advertising 3,406 450 3.525 207 (3,856) (3,732) GROSS SURPLUS 137,893 109,458 Administrative Expenses Wages and salaries Rent & Insurance Premises Maintenance Printing, postage and stationery Training seminars and workshops Telecommunications and data costs Professional fees Subscriptions Depreciation Sundry expenses 92,562 7,362 398 361 1,667 {469) 2,199 1,230 1,946 34 83,313 7,972 339 446 1,368 2,384 1,990 906 2.433 13 (107,290) {101,164) OPERATING SURPLUS 30,603 8,294 Other interest receivable and similar income Bank interest receivable 540 231 540 231 SURPLUS FOR THE FINANCIAL YEAR 31,143 8,525 Page 10